Banco Bilbao Vizcaya Argentaria (BBVA) 20-F 6 Mar 23 2022 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	1-10110
Entity Registrant Name	BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Entity Central Index Key	0000842180
Entity Incorporation, State or Country Code	U3
Entity Address, Address Line One	Calle Azul, 4
Entity Address, Postal Zip Code	28050
Entity Address, City or Town	Madrid
Entity Address, Country	ES
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Common Stock, Shares Outstanding	6,030,116,564
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Security Reporting Obligation	15(d)
American Depositary Shares [Member]
Document Information [Line Items]
Title of 12(b) Security	American Depositary Shares, each representing the right to receive one ordinary share, par value €0.49 per share
Trading Symbol	BBVA
Security Exchange Name	NYSE
Ordinary shares [member]
Document Information [Line Items]
Title of 12(b) Security	Ordinary shares, par value €0.49 per share
Trading Symbol	BBVA*
Security Exchange Name	NYSE
A0875 Fixed Rate Senior Notes Due2023 [Member]
Document Information [Line Items]
Title of 12(b) Security	0.875% Fixed Rate Senior Notes due 2023
Trading Symbol	BBVA 23
Security Exchange Name	NYSE
A1125 Fixed Rate Senior Notes Due2023 [Member]
Document Information [Line Items]
Title of 12(b) Security	1.125% Fixed Rate Senior Notes due 2025
Trading Symbol	BBVA 25
Security Exchange Name	NYSE
A5862 Fixed Rate Senior Non-Preferred Notes Due 2026 [Member]
Document Information [Line Items]
Title of 12(b) Security	5.862% Fixed Rate Senior Non-Preferred Notes due 2026
Trading Symbol	BBVA 26A
Security Exchange Name	NYSE
A6138 Fixed Rate Senior Non-Preferred Notes Due2028 [Member]
Document Information [Line Items]
Title of 12(b) Security	6.138% Fixed Rate Senior Non-Preferred Notes due 2028
Trading Symbol	BBVA 28
Security Exchange Name	NYSE
Business Contact [Member]
Document Information [Line Items]
Contact Personnel Name	Rafael Salinas Martínez de Lecea
Entity Address, Address Line One	Calle Azul, 4
Entity Address, Postal Zip Code	28050
Entity Address, City or Town	Madrid
Entity Address, Country	ES
City Area Code	+34 91
Local Phone Number	537 7000

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Auditor [Line Items]
Auditor Name	Ernst & Young, S.L.
Auditor Location	Madrid, Spain
Auditor Firm ID	1461

Statement of financial position

Statement of financial position, order of liquidity (Statement) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets [Line Items]
Cash and cash equivalents		€ 79,756	€ 67,799	€ 65,520
Current financial assets at fair value through profit or loss, classified as held for trading		110,671	123,493	105,878
Derivative financial assets held for trading	[1]	39,908	30,933	40,183
Equity instruments held for trading		4,404	15,963	11,458
Debt instruments held for trading		24,367	25,790	23,970
Loans and advances to central banks held for trading		1,632	3,467	53
Loans and advances to banks held for trading		25,231	31,916	18,317
Loans and advances to customers held for trading assets		15,130	15,424	11,898
Financial assets at fair value through profit or loss, mandatorily measured at fair value		6,888	6,086	5,198
Equity instruments, mandatorily measured at fair value		6,511	5,303	4,133
Debt securities, mandatorily measured at fair value		129	128	356
Loans and advances to customers, mandatorily measured at fair value		247	655	709
Financial assets at fair value through profit or loss		913	1,092	1,117
Debt securities at fair value through profit or loss		913	1,092	1,117
Financial assets at fair value through other comprehensive income		58,980	60,421	69,440
Investments in equity instruments designated at fair value through other comprehensive income		1,198	1,320	1,100
Debt securities at fair value through other comprehensive income		57,755	59,074	68,308
Loans and advances to credit institutions at fair value through other comprehensive income		26	27	33
Financial assets at amortised cost		422,061	372,676	367,668
Debt Securities at amortized cost		43,606	34,781	35,737
Loans and advances to central banks at amortised cost		4,401	5,681	6,209
Loans and advances to banks		16,031	13,276	14,575
Loans and advances to customers		358,023	318,939	311,147
Derivative financial assets held for hedging		1,891	1,805	1,991
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets		(148)	5	51
Investments in subsidiaries, joint ventures and associates		916	900	1,437
Investments in joint ventures		100	152	149
Investments in associates		816	749	1,288
Assets under insurance contracts and reinsurance contracts issued		210	269	306
Tangible assets		8,737	7,298	7,823
Property, plant and equipment		8,441	7,107	7,601
Property plant and equipment for own use		7,911	6,874	7,311
Assets leased out under an operating lease		530	233	290
Investment property		296	191	222
Intangible assets and goodwill		2,156	2,197	2,345
Goodwill		707	818	910
Intangible assets other than goodwill		1,449	1,379	1,435
Tax assets		16,472	15,850	16,526
Current tax assets	[2]	1,978	932	1,199
Deferred tax assets		14,494	14,917	15,327
Other assets		2,614	1,934	2,513
Insurance contracts linked to pensions		0	0	0
Inventories		325	424	572
Rest other assets		2,289	1,510	1,941
Non-current assets or disposal groups classified as held for sale		1,022	1,061	85,987
Assets		713,140	662,885	733,797
Equity and Liabilities [Line Items]
Current financial liabilities at fair value through profit or loss, classified as held for trading		95,611	91,135	84,109
Derivative financial liabilities held for trading	[1]	37,909	31,705	41,680
Short positions held for trading		13,487	15,135	12,312
Deposits from central banks held for trading		3,950	11,248	6,277
Deposits from credit institutions held for trading		28,924	16,176	14,377
Customer deposits held for trading		11,341	16,870	9,463
Financial liabilities at fair value through profit or loss		10,580	9,683	10,050
Customer deposits at fair value		700	809	902
Debt certificates at fair value		3,288	3,396	4,531
Other financial liabilities at fair value		6,592	5,479	4,617
Financial liabilities at amortised cost		528,629	487,893	490,606
Liabilities due to central banks		38,323	47,351	45,177
Deposits from banks		26,935	19,834	27,629
Deposits from customers		393,856	349,761	342,661
Debt instruments issued		55,429	55,763	61,780
Other financial liabilities		14,086	15,183	13,358
Derivative financial liabilities held for hedging		3,303	2,626	2,318
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities		0	0	0
Insurance contracts issued that are liabilities		11,848	10,865	9,951
Provisions		4,933	5,889	6,141
Provisions for employee benefits	[3]	2,632	3,576	4,272
Other long term employees benefits		466	632	49
Legal proceedings provision		685	623	612
Provisions commitments and guarantees given		770	691	728
Other provisions	[4]	380	366	479
Tax liabilities		2,742	2,413	2,355
Current tax liabilities	[2]	1,415	644	545
Deferred tax liabilities		1,326	1,769	1,809
Other liabilities		4,880	3,621	2,802
Liabilities included in disposal groups classified as held for sale		0	0	75,446
Liabilities		662,526	614,125	683,777
Shareholders equity		64,422	60,383	58,904
Issued capital		2,955	3,267	3,267
Additional paid-in capital		2,955	3,267	3,267
Unpaid capital which has been called up		0	0	0
Share premium		20,856	23,599	23,992
Equity instruments issued other than capital		0	0	0
Other equity interest		63	60	42
Retained earnings		32,536	31,841	30,508
Revaluation surplus		0	0	0
Other reserves		2,345	(1,857)	(164)
Reserves or accumulated losses of investments in subsidaries joint ventures and associates		(221)	(247)	(164)
Other reserves other		2,566	(1,610)	0
Treasury shares		(29)	(647)	(46)
Profits or losses attributable to owners of the parent		6,420	4,653	1,305
Interim dividends		(722)	(532)	0
Accumulated other comprehensive income		(17,432)	(16,476)	(14,356)
Items that will not be reclassified to profit or loss		(1,881)	(2,075)	(2,815)
Actuarial gains or losses on defined benefit pension plans		(760)	(998)	(1,474)
Non-current assets and disposal groups classified as held for sale (not reclassified)		0	0	(65)
Share of other recognised income and expense of investments in subsidaries joint ventures and associates (not reclassified)		0	0	0
Fair value changes of equity instruments measured at fair value through other comprehensive income that will not be reclassified to profit or loss		(1,194)	(1,079)	(1,256)
Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income		0	0	0
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk		72	2	(21)
Items that may be reclassified to profit or loss		(15,550)	(14,401)	(11,541)
Hedge of net investments in foreign operations effective portion		(1,408)	(146)	(62)
Foreign currency translation		(13,103)	(14,988)	(14,185)
Hedging derivatives. Cash flow hedges effective portion		(458)	(533)	10
Changes in the fair value of debt instruments measured at fair value with changes in other comprehensive income		(562)	1,274	2,069
Hedging Instruments (not designated)		0	0	0
Non-current assets and disposal groups classified as held for sale may be reclassified		0	0	644
Share of other recognised income and expense of investments in subsidaries joint ventures and associates		(18)	(9)	(17)
Non-controlling interests		3,624	4,853	5,471
Accumulated other comprehensive income non controlling interest		(3,112)	(8,414)	(6,949)
Other non controlling interest items		6,736	13,267	12,421
Adjusted initial balance		50,615	48,760	50,020
Equity and liabilities		€ 713,140	€ 662,885	€ 733,797
[1]1) The variation is mainly due to the evolution of exchange rate derivatives at BBVA, S.A.[2](1) The increase in current tax assets relates mainly to a higher tax receivable by the tax group in Spain for the refund of the 2022 corporate income tax as a result of the instalment payments made in the year. On the other hand, the increase in current tax liabilities mainly corresponds to a higher tax payable in both Mexico and Turkey in relation to the estimated corporate income tax for the year 2022.[3](1) The variation is mainly due to the lower valuation of defined benefit commitments after the interest rate hike in Spain and benefit payments.[4](3) Individually non-significant provisions, for various concepts and corresponding to different geographical areas.

Statement of comprehensive inco

Statement of comprehensive income, profit or loss, by function of expense (Statement) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Interest income	€ 31,432	€ 23,015	€ 22,389
Financial Assets At Fair Value Through Other Comprehensive Income Interest And Other Income	3,110	1,880	1,392
Financial Assets At Amortized Cost Interest And Other Income	25,258	18,364	18,357
Other Interest Income Interest And Other Income	3,064	2,770	2,640
Interest expense	(12,279)	(8,329)	(7,797)
Interest income (expense)	19,153	14,686	14,592
Dividend income	123	176	137
Share of profit (loss) of associates and joint ventures accounted for using equity method	21	1	(39)
Fee and commission income	8,261	6,997	5,980
Fee and commission expense	(2,907)	(2,232)	(1,857)
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss net	64	134	139
Gains Losses On Derecognition Of Financial Assets At Amortized Cost	8	27	106
Gains Losses On Derecognition Of Other Financial Assets And Liabilities	56	106	33
Gains or losses on financial assets and liabilities held for trading net	562	341	777
Reclassification Of Financial Assets From Fair Value Through Other Comprehensive Income To Held For Trading	0	0	0
Reclassification Of Financial Assets From Amortized Cost To Held For Trading	0	0	0
Reclassification Of Other Gains Losses To Held For Trading	562	341	777
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value	(67)	432	208
Reclassification Of Financial Assets From Fair Value Through Other Comprehensive Income To Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss	0	0	0
Reclassification Of Financial Assets From Amortized Cost To Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss	0	0	0
Reclassification Of Other Gains Losses To Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss	(67)	432	208
Gains or losses on financial assets and liabilities designated at fair value through profit or loss net	150	335	56
Gains (losses) on hedging instrument, fair value hedges	(45)	(214)	7
Gains (losses) on exchange differences on translation, net of tax	1,275	883	359
Miscellaneous other operating income	528	661	492
Miscellaneous other operating expense	3,438	2,041	1,662
Income arising from insurance contracts	3,103	2,593	2,497
Expense arising from insurance contracts	(1,892)	(1,685)	(1,520)
Gross profit	24,890	21,066	20,166
Administrative expenses	9,432	8,296	7,799
Employee benefits expense	(5,612)	(5,046)	(4,695)
Other expense, by function	3,820	3,249	3,105
Depreciation and amortisation expense	(1,328)	(1,234)	(1,288)
Provision or reversal of provisions	(291)	(1,018)	(746)
Impairment loss on financial assets	3,379	3,034	5,179
Impairment financial assets measured at cost	(3,303)	(3,017)	(5,160)
Impairment Financial Assets Measured At Fair Value Through Other Comprehensive Income	(76)	(17)	(19)
Profit (loss) from operating activities	10,460	7,484	5,153
Impairment or reversal of impairment investments in subsidiaries joint ventures and associates	42	0	(190)
Impairment or reversal of impairment on non financial assets	(27)	(221)	(153)
Impairment tangible assets	53	(161)	(125)
Impairment loss recognised in profit or loss, intangible assets other than goodwill	(25)	(19)	(19)
Other impairment non financial assets	(55)	(41)	(9)
Gains(losses) on derecognized of non financial assets and subsidiaries net	(11)	24	(7)
Negative goodwill recognised in profit and loss	0	0	0
Profit or loss from non current assets and disposal groups classified as held for sale not qualifying as discontinued operations	(108)	(40)	444
Profit (loss) before tax	10,356	7,247	5,248
Tax expense (income)	(3,529)	(1,909)	(1,459)
Profit (loss) from continuing operations	6,827	5,338	3,789
Profit (loss) from discontinued operations	0	280	(1,729)
Profit (loss)	6,827	5,618	2,060
Profit (loss), attributable to non-controlling interests	407	965	756
Profit (loss), attributable to owners of parent	€ 6,420	€ 4,653	€ 1,305
Basic earnings (loss) per share	€ 0.99	€ 0.67	€ 0.14
Basic earnings (loss) per share from continuing operations	0.99	0.63	0.40
Diluted earnings (loss) per share from continuing operations	0.99	0.63	0.40
Basic earnings (loss) per share from discontinued operations	0	0.04	(0.26)
Diluted earnings (loss) per share from discontinued operations	€ 0	€ 0.04	€ (0.26)

Statement of comprehensive in_2

Statement of comprehensive income, OCI components presented before tax (Statement) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of comprehensive income [abstract]
Profit (loss)	€ 6,827	€ 5,618	€ 2,060
Other comprehensive income	810	(3,977)	(5,375)
Other comprehensive income that will not be reclassified to profit or loss, before tax	190	358	(822)
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans	354	218	(88)
Non-current assests available for sale	0	(3)	17
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax	0	0	0
Other comprehensive income, before tax, gains (losses) from investments in equity instruments	(121)	189	(796)
Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments	0	0	0
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability	100	33	4
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss	(143)	(80)	40
Other comprehensive income that will be reclassified to profit or loss, before tax	621	(4,335)	(4,553)
Other comprehensive income, before tax, hedges of net investments in foreign operations	(1,172)	(117)	378
Gains (losses) on hedges of net investments in foreign operations, before tax	(1,172)	(117)	378
Reclassification adjustments on hedges of net investments in foreign operations, before tax	0	0	0
Other Reclassifications Comprehensive Income Before Tax Hedges Of Net Investments In Foreign Operations	0	0	0
Other comprehensive income, before tax, exchange differences on translation	3,387	(2,256)	(4,873)
Gains (losses) on exchange differences on translation, before tax	3,387	(2,239)	(4,873)
Reclassification adjustments on exchange differences on translation, before tax	0	(17)	0
assifications Comprehensive Income Before Tax Exchange Differences On Translation	0	0	0
Other comprehensive income, before tax, cash flow hedges	97	(691)	230
Gains (losses) on cash flow hedges, before tax	116	(553)	230
Reclassification adjustments on cash flow hedges, before tax	(19)	(137)	0
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax	0	0	0
Other reclassification comprehensive income before tax cash flow hedges	0	0	0
Other Comprehensive Income Before Tax Debt Instruments At Fair Value With Changes In Other Comprehensive Income	(2,454)	(1,139)	460
Gains (losses) on remeasuring available-for-sale financial assets, before tax	(2,484)	(1,082)	515
Reclassification adjustments on available-for-sale financial assets, before tax	30	(57)	(54)
Other reclassification comprehensive income before tax available for sale financial assets	0	0	0
Other comprehensive income before tax non current assets held for sale	0	(663)	(492)
Gains (losses) on non current assets held for sale	0	(30)	(472)
Reclassification adjustments on non current assets held for sale	0	(633)	(20)
Other Reclassifications Comprehensive Income Before Tax Non Current Assets Held For Sale	0	0	0
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax	(7)	8	(13)
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss	770	523	(243)
Comprehensive income	7,637	1,640	(3,315)
Comprehensive income, attributable to non-controlling interests	1,351	(500)	(606)
Comprehensive income, attributable to owners of parent	€ 6,286	€ 2,141	€ (2,709)

Statement of changes in equity

Statement of changes in equity (Statement) - EUR (€) € in Millions	Total	Issued capital [member]	Share premium [member]	Equity Instruments Issued Other Than Capital [Member]	Other equity interest [member]	Retained earnings [member]	Revaluation surplus [member]	Other reserves [member]	Treasury shares [member]	Equity attributable to owners of parent [member]	Interim dividends [Member]	Accumulated other comprehensive income [member]	Other comprehensive income non controlling interest [Member]	Rest of non controlling interest [Member]
Equity at beginning of period (Previously stated [member]) at Dec. 31, 2019	€ 54,925	€ 3,267	€ 23,992	€ 0	€ 56	€ 26,402	€ 0	€ (125)	€ (62)	€ 3,512	€ (1,084)	€ (7,234)	€ (3,527)	€ 9,728
Equity at beginning of period (Increase (decrease) due to changes in accounting policy [member]) at Dec. 31, 2019	0	0	0	0	0	2,986	0	6	0	0	0	(2,992)	(2,045)	2,045
Equity at beginning of period at Dec. 31, 2019	54,925	3,267	23,992	0	56	29,388	0	(119)	(62)	3,512	(1,084)	(10,226)	(5,572)	11,773
Changes in equity [abstract]
Comprehensive income	(3,315)	0	0	0	0	0	0	0	0	1,305	0	(4,014)	(1,361)	755
Changes in equity other than total income or expense recognized	(1,590)	0	0	0	(14)	1,120	0	(45)	16	(3,512)	1,084	(116)	(16)	(107)
Issue of equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Issue of preferred shares	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Issuance of other equity instruments	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Period or maturity of other issued equity instruments	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Increase (decrease) through conversion of convertible instruments, equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Decrease through other distributions to owners, equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Dividends recognised as distributions to owners	(1,190)	0	0	0	0	(1,066)	0	0	0	0	0	0	0	(124)
Purchase of treasury shares	(807)	0	0	0	0	0	0	0	(807)	0	0	0	0	0
Sale or issue of treasury shares	823	0	0	0	0	0	0	0	823	0	0	0	0	0
Equity reclassified into financial liabilities	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Financial liabilities reclassified into equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Increase (decrease) through transactions with owners, equity	0	0	0	0	0	2,585	0	(41)	0	(3,512)	1,084	(116)	(16)	16
Increase (decrease) through acquisition of subsidiary, equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Adjustments for share-based payments	(22)	0	0	0	(22)	0	0	0	0	0	0	0	0	0
Increase (decrease) through other changes, equity	(394)	0	0	0	8	(399)	0	(4)	0	0	0	0	0	1
Equity at end of period (Previously stated [member]) at Dec. 31, 2020	50,020	3,267	23,992	0	42	30,508	0	(164)	(46)	1,305	0	(14,356)	(6,949)	12,421
Equity at end of period at Dec. 31, 2020	50,020	3,267	23,992	0	42	30,508	0	(164)	(46)	1,305	0	(14,356)	(6,949)	12,421
Changes in equity [abstract]
Comprehensive income	1,640	0	0	0	0	0	0	0	0	4,653	0	(2,512)	(1,465)	965
Changes in equity other than total income or expense recognized	(2,900)	0	(393)	0	17	1,333	0	(1,693)	(600)	(1,305)	(532)	391	0	(119)
Issue of equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Issue of preferred shares	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Issuance of other equity instruments	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Period or maturity of other issued equity instruments	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Increase (decrease) through conversion of convertible instruments, equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Decrease through other distributions to owners, equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Dividends recognised as distributions to owners	(1,045)	0	(393)	0	0	0	0	0	0	0	(532)	0	0	(119)
Purchase of treasury shares	(1,022)	0	0	0	0	0	0	0	(1,022)	0	0	0	0	0
Sale or issue of treasury shares	438	0	0	0	0	0	0	17	421	0	0	0	0	0
Equity reclassified into financial liabilities	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Financial liabilities reclassified into equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Increase (decrease) through transactions with owners, equity	0	0	0	0	0	1,693	0	(780)	0	(1,305)	0	391	0	0
Increase (decrease) through acquisition of subsidiary, equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Adjustments for share-based payments	(11)	0	0	0	(11)	0	0	0	0	0	0	0	0	0
Increase (decrease) through other changes, equity	(1,260)	0	0	0	28	(360)	0	(930)	0	0	0	0	0	1
Equity at end of period (Previously stated [member]) at Dec. 31, 2021	48,760	3,267	23,599	0	60	31,841	0	(1,857)	(647)	4,653	(532)	(16,476)	(8,414)	13,267
Equity at end of period at Dec. 31, 2021	48,760	3,267	23,599	0	60	31,841	0	(1,857)	(647)	4,653	(532)	(16,476)	(8,414)	13,267
Changes in equity [abstract]
Comprehensive income	7,637	0	0	0	0	0	0	0	0	6,420	0	(134)	944	407
Changes in equity other than total income or expense recognized	(5,783)	(313)	(2,743)	0	3	695	0	4,202	617	(4,653)	(190)	(822)	4,358	(6,938)
Issue of equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Issue of preferred shares	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Issuance of other equity instruments	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Period or maturity of other issued equity instruments	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Increase (decrease) through conversion of convertible instruments, equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Decrease through other distributions to owners, equity	0	(313)	(2,743)	0	0	250	0	(355)	3,160	0	0	0	0	0
Dividends recognised as distributions to owners	(2,370)	0	0	0	0	(1,463)	0	0	0	0	(722)	0	0	(185)
Purchase of treasury shares	(2,966)	0	0	0	0	0	0	0	(2,966)	0	0	0	0	0
Sale or issue of treasury shares	432	0	0	0	0	0	0	9	423	0	0	0	0	0
Equity reclassified into financial liabilities	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Financial liabilities reclassified into equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Increase (decrease) through transactions with owners, equity	0	0	0	0	0	2,234	0	2,709	0	(4,653)	532	(822)	4,358	(4,358)
Increase (decrease) through acquisition of subsidiary, equity	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Adjustments for share-based payments	(22)	0	0	0	(22)	0	0	0	0	0	0	0	0	0
Increase (decrease) through other changes, equity	(857)	0	0	0	25	(326)	0	1,839	0	0	0	0	0	(2,395)
Equity at end of period at Dec. 31, 2022	€ 50,615	€ 2,955	€ 20,856	€ 0	€ 63	€ 32,536	€ 0	€ 2,345	€ (29)	€ 6,420	€ (722)	€ (17,432)	€ (3,112)	€ 6,736

Statement of cash flows, indire

Statement of cash flows, indirect method (Statement) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of cash flows [Line Items]
Cash flows from (used in) operating activities		€ 23,718	€ (1,242)	€ 39,349
Profit (loss)		6,827	5,618	2,060
Adjustments to reconcile profit (loss)		11,770	7,688	11,653
Adjustments for depreciation expense		1,328	1,234	1,288
Other adjustments to reconcile profit (loss)		10,442	6,454	10,365
Net increase decrease in operating assets		(42,900)	(38,267)	(57,370)
Adjustments for decrease (increase) in financial assets held for trading		14,658	(17,031)	(10,351)
Non tradign financial assets mandatorily at fair value through profit or loss operating assets		(421)	(908)	(241)
Adjustments For Decrease Increase In Other Financial Assets Designated At Fair Value Through Profit Or Loss		179	25	97
Adjustments For Decrease Increase In Financial Assets At Fair Value Through Other Comprehensive Income		(1,014)	7,116	(16,649)
Adjustments For Decrease Increase In Financial Assets At Amortised Cost		(55,754)	(28,062)	(30,212)
Adjustments for decrease (increase) in other assets		(548)	592	(15)
Net increase Decrease in operating liabilities		51,256	25,266	84,961
Adjustments for increase (decrease) in financial liabilities held for trading		2,907	6,479	247
Other financial liabilities designated at fair value through profit or loss operating activities		293	(837)	647
Financial liabilities at amortized cost operating activities		48,161	19,682	84,853
Adjustments for increase (decrease) in other liabilities		(105)	(58)	(787)
Income taxes paid (refund), classified as operating activities		(3,234)	(1,546)	(1,955)
Cash flows from (used in) investing activities		(3,911)	(1,634)	(37)
Outflows of cash from investing activities		(4,506)	(12,472)	(1,185)
Purchase of property, plant and equipment, classified as investing activities		(1,812)	(396)	(632)
Purchase of intangible assets, classified as investing activities		(630)	(550)	(491)
Other cash payments to acquire interests in joint ventures, classified as investing activities		(81)	(50)	(62)
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities		(1,389)	0	0
Purchase Of Non Current Assets And Liabilities Held For Sale Classified As Investing Activities		(594)	(11,476)	0
Other Outflows Of Cash Classified As Investing Activities		0	0	0
Inflows of cash from investing activities		596	10,838	1,148
Proceeds from sales of property, plant and equipment		29	78	558
Proceeds from sales of intangible assets		0	0	0
Other cash receipts from sales of interests in joint ventures		127	80	307
Cash flows from losing control of subsidiaries or other businesses		0	10	0
Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations		440	10,670	283
Proceeds From Other Collections Related To Investing Activities		0	0	0
Cash flows from (used in) financing activities		(7,563)	(4,349)	(2,069)
Investments in Financing Activities		(7,996)	(4,786)	(5,316)
Dividends paid, classified as financing activities		(2,185)	(926)	(1,065)
Repayments of subordinated liabilities		(2,258)	(2,301)	(2,820)
Payments ForTreasury Stock Amortization		(313)	0	0
Payments For Treasury Stock Acquisition		(2,670)	(1,022)	(807)
Other Outflows Of Cash Classified As Financing Activities		(571)	(538)	(624)
Disinvestments In Financing Activities		434	438	3,247
Proceeds from issue of subordinated liabilities		0	0	2,425
Proceeds from issuing shares		0	0	0
Proceeds From Treasury Stock Disposal		434	438	822
Other Inflows Of Cash Classified As Financing Activities		0	0	0
Effect of exchange rate changes on cash and cash equivalents		(288)	(1,864)	(4,658)
Increase decrease in cash and cash equivalents including companies held for sale		11,957	(9,089)	32,585
Cash and cash equivalents including balance of companies for sale		67,799	76,888	44,303
Cash and cash equivalents including balance of companies for sale		79,756	67,799	76,888
Components of cash and cash equivalents at the end of the period [Line Items]
Cash		6,533	6,877	6,447
Cash and bank balances at central banks	[1]	67,314	55,004	53,079
Other financial assets		5,909	5,918	5,994
Bank overdrafts		0	0	0
Cash and cash equivalents at end of period		79,756	67,799	65,520
Total cash and cash equivalents classified as non current assets and disposable groups classified as held for sale in usa		€ 0	€ 0	€ 11,368
[1](1) The variation is mainly due to an increase in balances at the Bank of Spain.

Statement of financial positi_2

Statement of financial position, order of liquidity (Parentheticals) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of financial position [abstract]
Memorandum loan commitments given	€ 136,920	€ 119,618	€ 132,584
Financial guarantees given Memorandum	16,511	11,720	10,665
Memorandum other commitments given	39,137	34,604	36,190
Memorandum item subordinated liabilities at amortised cost	12,509	14,808	16,488
Subordinated liabilities at fair value memorandum item	€ 0	€ 0	€ 0

Statement of cash flows, indi_2

Statement of cash flows, indirect method (Parentheticals) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of cash flows [abstract]
Of Which Hyperinflation Effect From Operating Activities	€ 2,692	€ 0	€ 0
Of Which Hyperinflation Effect From Investing Activities	759	0	0
Of Which Hyperinflation Effect From Financing Activities	€ 0	€ 0	€ 0

Note 1

Note 1	12 Months Ended
	Dec. 31, 2022
Introduction Basis For The Presentation Of The Consolidated Financial Statements Internal Control Of Financial Information And Other Information [Abstract]
Disclosure of Introduction Basis For The Presentation Of The Consolidated Financial Statements Internal Control Of Financial Information And Other Information [Text Block]	Introduction, basis for the presentation of the Consolidated Financial Statements, Internal Control over Financial Reporting and other information Introduction Banco Bilbao Vizcaya Argentaria, S.A. (hereinafter “the Bank”, “BBVA" or “BBVA, S.A.”) is a private-law entity subject to the laws and regulations governing banking entities operating in Spain. It carries out its activity through branches and agencies across the country and abroad. The Bylaws and other public information are available for inspection at the Bank’s registered address (Plaza San Nicolás, 4 Bilbao) as noted on its web site (www.bbva.com). In addition to the activities it carries out directly, the Bank heads a group of subsidiaries, joint ventures and associates which perform a wide range of activities and which together with the Bank constitute the Banco Bilbao Vizcaya Argentaria Group (hereinafter the “Group” or the “BBVA Group”). In addition to its own separate financial statements, the Bank is required to prepare Consolidated Financial Statements comprising all consolidated subsidiaries of the Group. As of December 31, 2022, the BBVA Group had 203 consolidated entities and 43 entities accounted for using the equity method (see Notes 3 and 16 and Appendix I to V). The Consolidated Financial Statements of the BBVA Group for the year ended December 31, 2022, were authorized for issue on March 6, 2023. The BBVA Group’s Consolidated Financial Statements are presented in compliance with IFRS-IASB (International Financial Reporting Standards as issued by the International Accounting Standards Board), as well as in accordance with the International Financial Reporting Standards endorsed by the European Union (“EU-IFRS”) applicable as of December 31, 2022, considering the Bank of Spain Circular 4/2017, as well as its successive amendments, and with any other legislation governing financial reporting which is applicable and with the format and mark-up requirements established in the EU Delegated Regulation 2019/815 of the European Commission. The BBVA Group’s Consolidated Financial Statements for the year ended December 31, 2022 were prepared by the Group’s Directors (through the Board of Directors meeting held on February 9, 2023) by applying the principles of consolidation, accounting policies and valuation criteria described in Note 2, so that they present fairly the Group’s total consolidated equity and financial position as of December 31, 2022, together with the consolidated results of its operations and cash flows generated during the year ended December 31, 2022. These Consolidated Financial Statements were prepared on the basis of the accounting records kept by the Bank and each of the other entities in the Group. Moreover, they include the adjustments and reclassifications required to harmonize the accounting policies and valuation criteria used by the Group (see Note 2.2). All effective accounting standards and valuation criteria with a significant effect on the Consolidated Financial Statements were applied in their preparation. The amounts reflected in the Consolidated Financial Statements are presented in millions of euros, unless it is more appropriate to use smaller units. Some items that appear without a balance in these Consolidated Financial Statements are due to how the units are expressed. Also, in presenting amounts in millions of euros, the accounting balances have been rounded up or down. It is therefore possible that the totals appearing in some tables are not the exact arithmetical sum of their component figures. The percentage changes in amounts have been calculated using figures expressed in thousands of euros. The information contained in the BBVA Group’s Consolidated Financial Statements is the responsibility of the Group’s Directors. Estimates were required to be made at times when preparing these Consolidated Financial Statements in order to calculate the recorded or disclosed amount of some assets, liabilities, income, expense and commitments. These estimates relate mainly to the following: – Loss allowances on certain financial assets (see Notes 7, 13, 14 and 16). – The assumptions used to quantify certain provisions (see Notes 23 and 24) and for the actuarial calculation of post-employment benefit liabilities and commitments (see Note 25). – The useful life and impairment losses of tangible and intangible assets (see Notes 17, 18, and 21). – The valuation of goodwill and price allocation of business combinations (see Note 18). – The fair value of certain unlisted financial assets and liabilities (see Notes 7, 8, 10, 11, 12, 13 and 15). – The recoverability of deferred tax assets (see Note 19). The great macroeconomic and geopolitical uncertainty (see Note 7.1) has resulted in greater complexity in developing reliable estimates and applying judgment. Therefore, while these estimates have been made on the basis of the best available information on the matters analyzed, as of December 31, 2022, it is possible that events may take place in the future which could make it necessary to amend these estimations (upward or downward), which would be carried out prospectively, recognizing the effects of the change in estimation in the consolidated financial statements. During 2022 there have been no other significant changes in the estimates made as of December 31, 2021 and 2020, other than those indicated in these Consolidated Financial Statements. BBVA Group’s Consolidated Financial Statements are prepared under an Internal Control over Financial Reporting Model (ICFR). It provides reasonable assurance with respect to the reliability and the integrity of the consolidated financial statements. It is also aimed to support that the transactions are processed in accordance with the applicable laws and regulations. The ICFR model is compliant with the control framework established in 2013 by the Committee of Sponsoring Organizations of the Treadway Commission (hereinafter "COSO"). The COSO 2013 framework sets out five components that constitute the basis of the effectiveness and efficiency of the internal control systems: – The establishment of an appropriate control framework. – The assessment of the risks that could arise during the preparation of the financial information. – The design of the necessary controls to mitigate the identified risks. – The establishment of an appropriate system of information to detect and report system weaknesses. – The monitoring over the controls to support correct performance and effectiveness over time. The ICFR model is a dynamic model that continuously evolves over time to reflect the reality of the BBVA Group’s businesses and processes, as well as the risks and controls designed to mitigate them. It is subject to a continuous evaluation by the internal financial control units located in the different entities of BBVA Group. In order to guarantee the necessary independence of the aforementioned internal financial control units, they are integrated within the Regulation & Internal Control area, whose head reports to the Board of Directors through its Committees, and defines and coordinates the Group's entire internal control model, based on two pillars: – A control system organized into three lines of defense that has been updated and strengthened, as described below: a. The first line of defense (1LoD) is located within the business and support units, which are responsible for identifying risks associated with their processes, as well as for implementing and executing the necessary controls to mitigate them. The Risk Control Assurer (RCA) role was created to reinforce the adequate risk management in each area’s processes b. The second line of defense (2LoD) comprises the specialized control units for each type of risk (Risk Control Specialists - RCS- among others Finance, Legal, IT, Third Party, Compliance or Processes). This second line defines the mitigation and control frameworks for their areas of responsibility across the entire organization and performs challenge to the control model (supervises the implementation and design of the controls and assesses their effectiveness). c. The third line of defense (3LoD) is the Internal Audit unit, which conducts an independent review of the model, verifying the compliance and effectiveness of the control model, both the first and second line of defense functions. – A committee structure in the Group, called Corporate Assurance, which enables the escalation of possible weaknesses to the Management as well as the management of issues related to internal control, both at a consolidated level and also in each of the countries where the Group operates. The RCA and RCS Finance (Internal Financial Control) units comply with a common and standard methodology established at the Group level, as set out in the following diagram: The ICFR model is subject to evaluation on a regular basis by the Control areas (RCAs and RCSs), and annually by the Group’s Internal Audit Unit. It is also supervised by the Audit Committee of the Bank’s Board of Directors. The BBVA Group also complies with the requirements of the Sarbanes-Oxley Act (hereafter, “SOX”) for the preparation of the consolidated Financial Statements, as a company with securities registered with the U.S. Securities and Exchange Commission (“SEC”). The main senior executives of the Group are involved in the design and implementation of the internal control model with the aim of making it effective and to support the quality and accuracy of the financial information.

Note 2

Note 2	12 Months Ended
	Dec. 31, 2022
Principles Of Consoldiation, Acounting policies and measurement bases applied and recent IFRS pronouncements [Abstract]
Disclosure of principles of consolidation, accounting policies and measurement bases applied and recent IFRS pronouncements [Text Block]	Principles of consolidation, accounting policies and measurement bases applied and recent IFRS pronouncementsThe Glossary includes the definition of some of the financial and economic terms used in Note 2 and subsequent Notes of the Consolidated Financial Statements.Principles of consolidation In terms of its consolidation, in accordance with the criteria established by IFRS, the BBVA Group is made up of four types of entities: subsidiaries, joint ventures, associates and structured entities, defined as follows: – Subsidiaries Subsidiaries are entities controlled by the Group (for definition of control, see Glossary). The financial statements of the subsidiaries are fully consolidated with those of the Bank. The share of non-controlling interests from subsidiaries in the Group’s consolidated total equity is presented under the heading “Minority interests (Non-controlling interests)” in the consolidated balance sheet. Their share in the profit or loss for the period or year is presented under the heading “Attributable to minority interest (non-controlling interests)” in the consolidated income statement (see Note 31). Note 3 includes information related to the main subsidiaries in the Group as of December 31, 2022, 2021 and 2020. Appendix I includes other significant information on all entities. – Joint ventures Joint ventures are those entities for which there is a joint control arrangement with third parties other than the Group (for definitions of joint arrangement, joint control and joint venture, refer to Glossary). The investments in joint ventures are accounted for using the equity method (see Note 16). Appendix II shows the main figures for joint ventures accounted for using the equity method as of December 31, 2022. – Associates Associates are entities in which the Group is able to exercise significant influence (for definition of significant influence, see Glossary). Significant influence is deemed to exist when the Group owns 20% or more of the voting rights of an investee directly or indirectly, unless it can be clearly demonstrated that this is not the case. Certain entities in which the Group owns 20% or more of the voting rights are not included as Group associates, since the Group does not have the ability to exercise significant influence over these entities. Investments in these entities, which do not represent material amounts for the Group, are classified as “Financial assets at fair value through other comprehensive income” or “Non-trading financial assets mandatorily at fair value through profit or loss”. In contrast, some investments in entities in which the Group holds less than 20% of the voting rights are accounted for as Group associates, as the Group is considered to have the ability to exercise significant influence over these entities. As of December 31, 2022, 2021 and 2020, these entities are not significant to the Group. Appendix II shows the most significant information related to the associates (see Note 16), which are accounted for using the equity method. – Structured entities A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when the voting rights relate to administrative matters only and the relevant activities are directed by means of contractual arrangements (see Glossary). In those cases where the Group sets up entities or has a holding in such entities, in order to allow its customers access to certain investments, to transfer risks or for other purposes, in accordance with internal criteria and procedures and with applicable regulations, the Group determines whether control over the entity in question actually exists and therefore whether it should be subject to consolidation. Such methods and procedures determine whether there is control by the Group, considering how the decisions are made about the relevant activities, assessing whether the Group has control over the relevant elements, exposure to variable returns from involvement with the investee and the ability to use control over the investee to affect the amount of the investor’s returns. – Structured entities subject to consolidation To determine if a structured entity is controlled by the Group, and therefore should be consolidated into the Group, the existing contractual rights (different from the voting rights) are analyzed. For this reason, an analysis of the structure and purpose of each investee is performed and, among others, the following factors will be considered: a. Evidence of the current ability to manage the relevant activities of the investee according to the specific business needs (including any decisions that may arise only in particular circumstances). b. Potential existence of a special relationship with the investee. c. Implicit or explicit Group commitments to support the investee. d. The ability to use the Group´s power over the investee to affect the amount of the Group’s returns. These types of entities include cases where the Group has a high exposure to variable returns and retains decision-making power over the investee, either directly or through an agent. The main structured entities of the Group are the asset securitization funds, to which the BBVA Group transfers loans and advances, and other vehicles, which allow the Group’s customers to gain access to certain investments or to allow for the transfer of risks or for other purposes (see Appendices I and V). The BBVA Group maintains the decision-making power over the relevant activities of these vehicles and financial support through securitized market standard contracts. The most common ones are: investment positions in equity note tranches, funding through subordinated debt, credit enhancements through derivative instruments or liquidity lines, management rights of defaulted securitized assets, “clean-up” call derivatives, and asset repurchase clauses by the grantor. For these reasons, the loans and receivable portfolios related to the vast majority of the securitizations carried out by the Bank or Group subsidiaries are not derecognized in the books of said entity and the issuances of the related debt securities are recorded as liabilities within the Group’s consolidated balance sheet. For additional information on the accounting treatment for the transfer and derecognition of financial instruments, see Note 2.2.2. “Transfers and derecognition of financial assets and liabilities”. – Non-consolidated structured entities The Group owns other vehicles also for the purpose of allowing customers access to certain investments, to transfer risks, and for other purposes, but without the Group having control of the vehicles, which are not consolidated in accordance with IFRS 10 – “Consolidated Financial Statements”. The balance of assets and liabilities of these vehicles is not material in relation to the Group’s Consolidated Financial Statements. As of December 31, 2022, 2021 and 2020, there was no material financial support from the Bank or its subsidiaries to unconsolidated structured entities. The Group does not consolidate any of the mutual funds it manages since the necessary control conditions are not met. Particularly, the BBVA Group does not act as arranger but as agent since it operates the mutual funds on behalf and for the benefit of investors or parties (arranger or arrangers) and, for this reason it does not control the mutual funds when exercising its authority for decision making. The mutual funds managed by the Group are not considered structured entities (generally, retail funds without corporate identity over which investors have participations which gives them ownership of said managed equity). These funds are not dependent on a capital structure that could prevent them from carrying out activities without additional financial support, being in any case insufficient as far as the activities themselves are concerned. Additionally, the risk of the investment is absorbed by the fund participants, and the Group is only exposed when it becomes a participant, and as such, there is no other risk for the Group. In all cases, the operating results of equity method investees acquired by the BBVA Group in a particular period only include the period from the date of acquisition to the financial statements date. Similarly, the results of entities disposed of during any year only include the period from the start of the year to the date of disposal. The consolidated financial statements of subsidiaries, associates and joint ventures used in the preparation of the Consolidated Financial Statements of the Group have the same presentation date as the Consolidated Financial Statements. If financial statements at those same dates are not available, the most recent will be used, as long as these are not older than three months, and adjusted to take into account the most significant transactions. As of December 31, 2022, financial statements as of December 31 of all Group entities were utilized except in the case of the consolidated financial statements of five associates deemed non-significant for which financial statements as of November 30, 2022 were used. The accounting principles and policies and the valuation methods applied in the preparation of the consolidated financial statements may differ from those used, at the individual level, by some of the entities that are part of the BBVA Group; This is why, in the consolidation process, the necessary adjustments and reclassifications are made to standardize such principles and criteria among themselves and bring them into line with the IFRS-IASB. In preparing the Consolidated Financial Statements, the following accounting principles and policies and assessment criteria have been applied: IFRS 9 became effective as of January 1, 2018 and replaced IAS 39 regarding the classification and measurement of financial assets and liabilities, the impairment of financial assets and hedge accounting. However, the Group has chosen to continue applying IAS 39 for accounting for hedges as permitted by IFRS 9. Classification and measurement of financial assets Classification of financial assets IFRS 9 contains three main categories for financial assets classification: measured at amortized cost, measured at fair value with changes through other comprehensive income, and measured at fair value through profit or loss. The classification of financial instruments in the categories of amortized cost or fair value depends on the business model with which the entity manages the assets and the contractual characteristics of the cash flows, commonly known as the "solely payments of principal and interest" criterion (hereinafter the "SPPI"). The assessment of the business model should reflect the way the Group manages groups of financial assets and does not depend on the intention for an individual instrument. Thus, for each entity within the BBVA Group there are different business models for managing assets. In order to determine the business model, the following aspects are taken into account: – The way in which the performance of the business model (and that of the assets which comprise such business model) is evaluated and reported to the entity's key personnel; – The risks and their management, which affect the performance of the business model; – The way in which business model managers are remunerated; – The frequency, amount and timing of sales in previous years, the reasons for such sales and expectations regarding future sales. In this sense, the Group has established policies and has developed procedures in each geographical area to determine when the sales of financial assets classified in the amortized cost category are considered infrequent (even when significant), or are insignificant (even when frequent), to ensure compliance with such business model. Furthermore, it is considered that any sales that may occur because the financial asset is close to maturity, due to an increase in credit risk, or to satisfy liquidity needs, are compatible with the amortized cost model. Regarding the SPPI test, the analysis of the cash flows aims to determine whether the contractual cash flows of the assets correspond only to payments of principal and interest on the principal amount outstanding at the beginning of the transaction. Interest is understood here as the consideration for the time value of money; and for the credit risk associated with the principal amount outstanding during a specific period; and for financing and structure costs, plus a profit margin. The most significant judgments used by the Group in evaluating compliance with the conditions of the SPPI test are the following: – Modified time value: in the event that a financial asset includes a periodic interest rate adjustment but the frequency of this adjustment does not coincide with the term of the reference interest rate (for example, the interest rate reset every six months to a one-year rate), the Group assesses, at the time of the initial recognition, this mismatch to determine whether the contractual cash flows (undiscounted) differ significantly or not from the cash flows (undiscounted) of a benchmark financial asset, for which there would be no change in the time value of money. The defined tolerance thresholds are 10% for the differences in each period and 5% for the analysis accumulated throughout the financial asset life. – Contractual clauses: The contractual clauses that can modify the calendar or the amount of the contractual cash flows are analyzed to verify if the contractual cash flows that would be generated during the life of the instrument due to the exercise of those clauses are only payments of principal and interest on the principal amount outstanding. To do this, the contractual cash flows that may be generated before and after the modification are analyzed. The main criteria taken into account in the analysis are: a. Early termination clauses: generally a contractual clause that permits the debtor to prepay a debt instrument before maturity is consistent with SPPI when the prepayment amount substantially represents unpaid amounts of principal and interest on the principal amount outstanding (which may include reasonable additional compensation for the early termination of the contract). b. Instruments with an interest rate linked to contingent events: – An instrument whose interest rate is reset to a higher rate if the debtor misses a particular payment may meet the SPPI criterion because of the relationship between missed payments and an increase in credit risk. – An instrument with contractual cash flows that are indexed to the debtor’s performance – e.g. net income or is adjusted based on a certain index or stock market value would not meet the SPPI criterion. c. Perpetual instruments: to the extent that they can be considered instruments with continuous (multiple) extension options, they meet the SPPI test if the contractual flows meet it. When the issuer can defer the payment of interest, if such payment would affect their solvency, they would meet the SPPI test if the deferred interest accrues additional interest, while if they do not, they would not meet the test. – Non-recourse financial instruments: In the case of debt instruments that are repaid primarily with the cash flows of specific assets or projects and the debtor has no legal responsibility, the underlying assets or cash flows are evaluated to determine whether the contractual cash flows of the instrument are consistent with payments of principal and interest on the principal amount outstanding. a. If the contractual terms do not give rise to additional cash flows to payments of principal and interest on the amount of principal outstanding or limitations to these payments, the SPPI test is met. b. If the debt instrument effectively represents an investment in the underlying assets and its cash flows are inconsistent with principal and interest (because they depend on the performance of a business), the SPPI test is not met. – Contractually linked instruments: a look-through analysis is carried out in the case of transactions that are set through the issuance of multiple financial instruments forming tranches that create concentrations of credit risk in which there is an order of priority that specifies how the flows of cash generated by the underlying set of financial instruments are allocated to the different tranches. The debt tranches of the instrument will comply with the requirement that their cash flows represent only payment of principal and interest on the outstanding principal if: a. The contractual terms of the tranche being assessed for classification (without looking through to the underlying pool of financial instruments) give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding, b. The underlying pool of financial instruments comprises instruments with cash flow that are solely payments of principal and interest on the principal amount outstanding, and c. The exposure to credit risk in the underlying pool of financial instruments inherent in the tranche is equal to or lower than the exposure to credit risk of the underlying pool of financial instruments (for example, the credit rating of the tranche being assessed for classification is equal to or higher than the credit rating that would apply to a single tranche that funded the underlying pool of financial instruments). In any event, the contractual conditions that, at the time of the initial recognition, have a minimal effect on cash flows or depend on the occurrence of exceptional and highly unlikely events do not prevent compliance with the conditions of the SPPI test. Based on the above characteristics, financial assets will be classified and valued as described below. A debt instrument will be classified in the amortized cost portfolio if the two following conditions are fulfilled: – The financial asset is managed within a business model whose purpose is to maintain the financial assets to maturity, to receive contractual cash flows; and – The contractual conditions of the financial asset give rise to cash flows that are only payments of principal and interest. A debt instrument will be classified in the portfolio of financial assets at fair value with changes through other comprehensive income if the two following conditions are fulfilled: – The financial asset is managed with a business model whose purpose combines collection of the contractual cash flows and sale of the assets, and – The contractual characteristics of the instrument generate cash flows which only represent the return of the principal and interest. A debt instrument will be classified at fair value with changes in profit and loss provided that the entity's business model for their management or the contractual characteristics of its cash flows do not require classification into one of the portfolios described above. In general, equity instruments will be measured at fair value through profit or loss. However the Group may make an irrevocable election, at initial recognition to present subsequent changes in the fair value through “other comprehensive income”. Financial assets will only be reclassified when BBVA Group decides to change the business model. In this case, all of the financial assets assigned to this business model will be reclassified. The change of the objective of the business model should occur before the date of the reclassification. Measurement of financial assets All financial instruments are initially recognized at fair value, plus, those transaction costs which are directly attributable to the issue of the particular instrument, with the exception of those financial assets which are classified at fair value through profit or loss. All changes in the value of financial assets due to the interest accrual and similar items are recorded in the headings "Interest and other income" or "Interest expense", of the consolidated income statement of the year in which the accrual occurred (see Note 37), except for trading derivatives that are not economic and accounting hedges. The changes in fair value after the initial recognition, for reasons other than those mentioned in the preceding paragraph, are treated as described below, according to the categories of financial assets. “Financial assets held for trading”, “Non-trading financial assets mandatorily at fair value through profit or loss” and “Financial assets designated at fair value through profit or loss” Financial assets are recorded under the heading “Financial assets held for trading” if the objective of the business model is to generate gains by buying and selling these financial instruments or generate short-term results. The financial assets recorded in the heading “Non-trading financial assets mandatorily at fair value through profit or loss” are derived from a business model which objective is to obtain the contractual cash flows and / or to sell those instruments but its contractual cash flows do not comply with the requirements of the SPPI test. Financial assets are classified in “Financial assets designated at fair value through profit or loss” only if it eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise from recognizing or measuring such financial assets on different bases. The assets recognized under these headings of the consolidated balance sheet are measured upon acquisition at fair value and changes in the fair value (gains or losses and foreign exchange differences) are recognized as their net value, when applicable, under the headings “Gains (losses) on financial assets and liabilities held for trading, net”, “Gains (losses) on non-trading financial assets mandatorily at fair value through profit or loss, net” and “Gains (losses) on financial assets designated at fair value through profit or loss, net” in the consolidated income statement (see Note 41). ”Financial assets at fair value through other comprehensive income” – Debt instruments Assets recognized under this heading in the consolidated balance sheets are measured at their fair value. This category of valuation implies the recognition of the information in the income statement as if it were an instrument valued at amortized cost, while the instrument is valued at fair value in the balance sheet. Thus, both interest income on these instruments and the exchange differences and impairment that arise in their case are recorded in the profit and loss account, while subsequent changes in its fair value (gains or losses) are recognized temporarily (by the amount net of tax effect) under the heading “Accumulated other comprehensive income (loss) - Items that may be reclassified to profit or loss - Fair value changes of debt instruments measured at fair value through other comprehensive income” in the consolidated balance sheets (see Note 30). The amounts recognized under the headings “Accumulated other comprehensive income (loss) - Items that may be reclassified to profit or loss - Fair value changes of debt instruments measured at fair value through other comprehensive income” continue to form part of the Group's consolidated equity until the corresponding asset is derecognized from the consolidated balance sheet or until a loss allowance is recognized on the corresponding financial instrument. If these assets are sold, these amounts are derecognized and included under the headings “Gains (losses) on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net” in the consolidated income statements (see Note 41). The net loss allowances in “Financial assets at fair value through other comprehensive income” over the year are recognized under the heading “Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification - Financial assets at fair value through other comprehensive income” (see Note 47) in the consolidated income statement for the year. Interest income on these instruments is recorded in the consolidated profit and loss account (see Note 37). Changes in foreign exchange rates are recognized under the heading “Exchange differences, net" in the consolidated income statements (see Note 41). – Equity instruments At the time of initial recognition of specific investments in equity instruments, the BBVA Group may make the irrevocable decision to present subsequent changes in fair value in other comprehensive income. Subsequent changes in this valuation will be recognized in "Accumulated other comprehensive income - Items that will not be reclassified to profit or loss - Fair value changes of equity instruments measured at fair value through other comprehensive income" (see Note 30). Dividends received from these investments are recorded in the heading "Dividend income" in the consolidated income statement (see Note 38). These instruments are not subject to the impairment model of IFRS 9. “Financial assets at amortized cost” The assets under this category are subsequently measured at amortized cost, after initial recognition, using the "effective interest rate" method. In the case of floating rate instruments, including inflation-linked bonds, the periodic updates of cash flows to reflect the movement of interest rates and inflation impact the effective interest rate prospectively. Net loss allowances of assets recorded under these headings arising in each year, calculated using the IFRS 9 model, are recognized under the heading “Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification – Financial assets measured at amortized cost” in the consolidated income statement for such year (see Note 47). Classification and measurement of financial liabilities Classification of financial liabilities Financial liabilities are classified in the following categories: – Financial liabilities at amortized cost; – Financial liabilities that are held for trading, including derivatives, are financial instruments which are recorded in this category when the Group’s objective is to generate gains by buying and selling these financial instruments or generate short-term results; – Financial liabilities that are designated at fair value through profit or loss on initial recognition under the Fair Value Option. The Group has the option to designate irrevocably, on the initial moment of recognition, a financial liability at fair value through profit or loss provided that doing so results in the elimination or significant reduction of measurement or recognition inconsistency, or if a group of financial liabilities, or a group of financial assets and financial liabilities, has to be managed, and its performance evaluated, on a fair value basis in accordance with a documented risk management or investment strategy. Measurement of financial liabilities Financial liabilities are initially recorded at fair value, less transaction costs that are directly attributable to the issuance of instruments, except for financial instruments that are classified at fair value through profit or loss. Variations in the value of financial liabilities due to the interest accrual and similar items are recorded in the headings “Interest and other income” or “Interest expense”, of the consolidated income statement for the year in which the accrual occurred (see Note 37), except for trading derivatives that are not economic and accounting hedges. The changes in fair value after the initial recognition, for reasons other than those mentioned in the preceding paragraph, are treated as described below, according to the categories of financial liabilities. “Financial liabilities held for trading” and “Financial liabilities designated at fair value through profit or loss“ The subsequent changes in the fair value (gains or losses) of the liabilities recognized under these headings of the consolidated balance sheets are recognized as their net value under the headings “Gains (losses) on financial assets and liabilities held for trading, net” and “Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net” in the consolidated income statements (see Note 41). The changes in the own credit risk of the liabilities designated under the fair value option is presented in “Accumulated other comprehensive income (loss) – Items that will not be reclassified to profit or loss – Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk”, unless this treatment brings about or increases an asymmetry in the income statement. Changes in fair value resulting from variations in foreign exchange rates are recognized under the heading “Exchange differences, net” in the consolidated income statements (Note 41). “Financial liabilities at amortized cost” The liabilities under this category are subsequently measured at amortized cost, using the “effective interest rate” method. Hybrid financial liabilities When a financial liability contains an embedded derivative, the Group analyzes whether the economic characteristics and risks of the embedded derivative and the host instrument are closely related. If the characteristics and risks of the host and the derivative are closely related, the instrument as a whole will be classified and measured according to the general rules for financial liabilities. If, on the other hand, the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics and risks of the host, its terms meet the definition of a derivative and the hybrid contract is not measured at fair value with changes in fair value recognized in profit or loss, the embedded derivative shall be separated from the host and accounted for as a derivative separately at fair value with changes in profit and loss and the host instrument classified and measured according to its nature. “Derivatives-Hedge Accounting” and “Fair value changes of the hedged items in portfolio hedges of interest-rate risk” The Group uses financial derivatives as a tool for managing financial risks, mainly interest rates and exchange rates (See Note 7). When these transactions meet certain requirements, they are considered "hedging instruments". Hedging financial derivatives are used to hedge changes in the value of assets and liabilities, changes in cash flows, or the net investment in a foreign business. Fair value hedging is established for fixed rate financial instruments, and cash flow hedges are used for variable rate financial instruments. The Group also carries out exchange risk hedging operations. Hedging accounting follows IAS 39, and the effectiveness of hedges is evaluated both retrospectively and prospectively, so that they remain within a range between 80% and 125%. The ineffectiveness of hedges, defined as the difference between the change in value of the hedging instrument and the hedged item in each period, attributable to the hedged risk, is recognized in the income statement. This includes both the amount of the ineffectiveness of the hedges established to manage interest rate risk in the period, as well as the ineffectiveness of the hedges established to manage exchange risk, which is mainly attributable to the temporary value of hedges established to manage exchange rate risk (see Notes 15 and 41). Changes occurring subsequent to the designation of the hedging relationship in the measurement of financial instruments designated as hedged items as well as financial instruments designated as hedge accounting instruments are recognized as follows: – In fair value hedges, the changes in the fair value of the derivative and the hedged item attributable to the hedged risk are recognized under the heading “Gains (losses) from hedge accounting, net” in the consolidated income statement, with a corresponding offset under the headings where hedging items ("Hedging derivatives") and the hedged items are recognized, as applicable, except for interest-rate risks hedges (which are almost all of the hedges used by the Group), for which the valuation changes are recognized under the headings “Interest and other income” or “Interest expense”, as appropriate, in the consolidated income statement (see Note 37). – In fair value hedges of interest rate risk of a portfolio of financial instruments (portfolio-hedges), the gains or losses that arise in the measurement of the hedging instrument are recognized in the consolidated income

Note 3

Note 3	12 Months Ended
	Dec. 31, 2022
BBVA Group [Abstract]
Disclosure of BBVA Group [Text Block]	BBVA Group The BBVA Group is an international diversified financial group with a significant presence in retail banking, wholesale banking and asset management. The Group also operates in the insurance sector. The following information is detailed in the appendices of these consolidated financial statements of the Group for the year ended December 31, 2022: – Appendix I shows relevant information related to the consolidated subsidiaries and structured entities. – Appendix II shows relevant information related to investments in joint ventures and associates accounted for using the equity method. – Appendix III shows the main changes and notification of investments and divestments in the BBVA Group. – Appendix IV shows fully consolidated subsidiaries with more than 10% owned by non-Group shareholders. The following table sets forth information related to the Group’s total assets as of December 31, 2022, 2021 and 2020, broken down by the Group’s entities according to their activity: Contribution to Consolidated Group total assets. Entities by main activities (Millions of Euros) 2022 2021 2020 Banking and other financial services 678,788 631,683 703,304 Insurance and pension fund managing companies 31,136 29,657 28,667 Other non-financial services 3,217 1,545 1,826 Total 713,140 662,885 733,797 The total assets and results of operations broken down by operating segments are included in Note 6. The BBVA Group’s activities are mainly located in Spain, Mexico, Turkey and South America, with active presence in the rest of Europe, the United States and Asia: – Spain. The Group’s activity in Spain is mainly carried out through Banco Bilbao Vizcaya Argentaria, S.A. The Group also has other entities that mainly operate in Spain’s financial sector, insurance sector and asset management sector. – Mexico. The BBVA Group operates in Mexico, not only in the banking sector, but also in the insurance sector and the asset management sector, through BBVA Mexico. – Turkey. The Group’s activity in Turkey is mainly carried out through the Garanti BBVA Group in the financial, insurance and asset management sectors. – South America. The BBVA Group’s activities in South America are mainly focused on the banking, financial and insurance sectors, in the following countries: Argentina, Colombia, Peru, Uruguay, Chile and Venezuela. It has a representative office in Sao Paulo (Brazil) and another one in Santiago (Chile). The Group owns more than 50% of most of the Group entities based in these countries. Appendix I shows entities in respect of which the BBVA Group owns less than 50% as of December 31, 2022 (see Note 2.1). – Rest of Europe. Group's activity in Europe (excluding Spain) is carried out by banking and financial institutions, mainly in Switzerland, the Netherlands and Romania and the BBVA Bank's branches in Germany, Belgium, France, Italy, Portugal and the United Kingdom. – The United States. The Group's activity in the United States is mainly carried out by the branch of Banco Bilbao Vizcaya Argentaria, S.A. in New York, the agency of BBVA Mexico in Houston, participations in technology companies through funds and investment vehicles, the broker-dealer business BBVA Securities Inc., and a representative office in Silicon Valley (California). – Asia. The Group's activity in Asia is conducted through the Bank's branches (Taipei, Tokyo, Hong Kong, Singapore and Shanghai) and representative offices (Beijing, Seoul, Mumbai, Abu Dhabi and Jakarta). Significant transactions in the Group in 2022 Investments Announcement of the agreement with Neon Payments Limited On February 14, 2022, BBVA announced the agreement with the company Neon Payments Limited (the "Company" in this section) for the subscription of 492,692 preference shares, representing approximately 21.7% of its share capital, through a share capital increase and in consideration of approximately USD 300 million (equal to approximately €263 million, using the applicable 1.14 EUR/USD exchange rate as of February 11, 2022). The Company, which is incorporated and domiciled in the United Kingdom, is the owner of 100% of the shares of the Brazilian company Neon Pagamentos S.A. As of February 14, 2022, BBVA was already the indirect owner of approximately 10.2% of the share capital of the Company through companies where BBVA owns more than 99% of the share capital. As of December 31, 2022, BBVA held, directly and indirectly, approximately 29.2% of the share capital of the Company. Despite owning more than 20% of the share capital, BBVA's ability to influence the Company´s financial and operating decisions policies is very limited, so the investment is recognized under the heading "Non-trading financial assets mandatorily at fair value through profit or loss" (see Note 11). Voluntary takeover bid for the entire share capital of Türkiye Garanti Bankası A.Ş (Garanti BBVA) On November 15, 2021, BBVA announced a voluntary takeover bid (hereinafter "VTB") addressed to the 2,106,300,000 shares 9 not controlled by BBVA, which represented 50.15% of the total share capital of Türkiye Garanti Bankası A.Ş (hereinafter "Garanti BBVA"). BBVA submitted for authorization an application of the VTB to the supervisor of the securities markets in Turkey (Capital Markets Board, hereinafter "CMB") on November 18, 2021. On March 31, 2022, CMB approved the offer information document and on the same day BBVA announced the commencement of the VTB acceptance period on April 4, 2022. On April 25, 2022 BBVA informed of an increase of the cash offer price per Garanti BBVA share from that initially announced (12.20 Turkish lira) to 15.00 Turkish lira. On May 18, 2022, BBVA announced the finalization of the offer acceptance period, with the acquisition of 36.12% of Garanti BBVA’s share capital. The total amount paid by BBVA was approximately 22,758 million Turkish lira (equivalent to approximately €1,390 million 10 including the expenses associated with the transaction and net of the collection of the dividends corresponding to the stake acquired). The transaction resulted in a capital gain of approximately €924 million (including the impacts after the application of IAS 29, see Note 2.2.19). An amount of €3,609 million was recorded under the heading “Other reserves” and there was a reclassification to “Accumulated other comprehensive income (loss)” corresponding to the 36.12% acquired from minority interests to “Accumulated other comprehensive income (loss)” of the parent company for an amount of €-2,685 million. The total derecognition associated with the transaction of the heading “Minority interests” considering “Other items” and “Accumulated other comprehensive income (loss)” amounted to €-2,541 million. The percentage of total share capital of Garanti BBVA owned by BBVA (after the completion of the VTB on May 18) is 85.97%. In relation to the rest of the effects of the application of IAS 29 "Financial Reporting in hyperinflationary economies" on the entities of the Group in Turkey, see Note 2.2.19 to these Consolidated Financial Statements. Significant transactions in the Group in 2021 Divestitures Sale of BBVA’s U.S. Bancshares, Inc. to PNC Financial Service Group On June 1, 2021, after obtaining all the required authorizations, BBVA completed the sale to The PNC Financial Services Group, Inc. of 100% of the capital stock of its subsidiary BBVA USA Bancshares, Inc., which in turn owned all the capital stock of the bank, BBVA USA. The consideration received in cash by BBVA, as a consequence of the referred sale, amounted to approximately USD 11,500 million (price provided in the agreement minus the agreed closing price adjustments) equivalent to approximately €9,600 million (with an exchange rate of 1.20 EUR / USD). The accounting of both the results generated by BBVA USA Bancshares, Inc. since the announcement of the transaction and of its closing had an aggregate positive impact on the BBVA Group's Common Equity Tier 1 (fully loaded) ratio of approximately 294 basis points, which includes the generation of capital contributed by the subsidiary to the Group until the closing of the transaction (on June 1, 2021) and a profit net of taxes of €582 million. The calculation of the impact on Common Equity Tier 1 was made taking into account the amount of the transaction in euros and BBVA Group's financial statements as of June 2021. The BBVA Group continues to develop the institutional and wholesale business in the United States that it currently carries out through its broker-dealer BBVA Securities Inc. and its branch in New York. BBVA also maintains its investment activity in the fintech sector through its participation in Propel Venture Partners US Fund I, L.P. Note 21 to these Consolidated Financial Statements shows a breakdown of the financial information of the companies sold in the United States as of December 31, 2021 and 2020 and their results for the first five months of 2021 and the year ended December 31, 2020. Sale of the BBVA Group's stake in Paraguay On January 22, 2021, once the mandatory authorizations were obtained, BBVA completed the sale of its direct and indirect shareholding of 100% of the capital stock of Banco Bilbao Vizcaya Argentaria Paraguay, S.A. (“BBVA Paraguay”) to Banco GNB Paraguay S.A., a subsidiary of the Gilinski Group. This transaction was originally agreed in 2019. The total amount received by BBVA amounted to approximately USD 250 million (approximately €210 million). The transaction generated a capital loss net of taxes of approximately €9 million. This transaction had a positive impact on the Common Equity Tier 1 (fully loaded) of the BBVA Group of approximately 6 basis points, which is reflected in the capital base of the BBVA Group in the fiscal year 2021. Significant transactions in the Group in 2020 Divestitures Alliance with Allianz, Compañía de Seguros y Reaseguros, S.A . On April 27, 2020, BBVA reached an agreement with Allianz, Compañía de Seguros y Reaseguros, S.A. to create a bancassurance joint venture in order to develop the non-life insurance business in Spain, excluding the health insurance line of the business. On December 14, 2020, once the required authorizations had been obtained, BBVA completed the operation and announced the transfer to Allianz, Compañía de Seguros y Reaseguros, S.A. of half plus one share of the company BBVA Allianz Seguros y Reaseguros, S.A. , for which it received €274 million, without taking into account a variable part of the price (up to €100 million depending on certain objectives and planned milestones). This operation resulted in a profit net of taxes of €304 million and a positive impact on the fully loaded CET1 of the BBVA Group of 7 basis points, recorded in the Consolidated Financial Statements for the year ended December 31, 2020.

Note 4

Note 4	12 Months Ended
	Dec. 31, 2022
Shareholder Remuneration System [Abstract]
Disclosure of shareholder remuneration system [Text Block]	Shareholder remuneration system European Central Bank (ECB) recommendations for 2020 In accordance with recommendation ECB/2020/19 issued by the ECB on March 27, 2020 on dividend distributions during the COVID-19 pandemic, the Board of Directors of BBVA resolved to modify for the financial year corresponding to 2020 the dividend policy of the Group, announced on February 1, 2017 by means of Relevant Information number 247679, determining as the policy for 2020 not to pay any dividend amount corresponding to 2020 until the uncertainties caused by COVID-19 disappear and, in any case, not before the end of such fiscal year. On July 27, 2020, the ECB prolonged this recommendation until January 1, 2021 by adopting recommendation ECB/2020/35. On December 15, 2020 the ECB issued recommendation ECB/2020/62, repealing recommendation ECB/2020/35 and recommending that significant credit institutions exercise extreme prudence when deciding on or paying out dividends or performing share buy-backs aimed at remunerating shareholders. Shareholder remuneration during financial year 2021 Cash distributions BBVA notified on January 29, 2021, by means of an Inside Information filing with the CNMV (hereinafter, “Inside Information”), that it intended to resume its shareholder remuneration policy announced on February 1, 2017, by means of Relevant Information number 247679 in 2021, contingent upon the repealing of recommendation ECB/2020/62 and the absence of further restrictions or limitations. The Annual General Shareholders' Meeting held on April 20, 2021 approved, in the third item of its agenda, a cash distribution from the share premium account of BBVA of €0.059 gross for each of the Bank's outstanding shares which are entitled to participate in the aforementioned distribution, all this in compliance with recommendation ECB/2020/62 on dividend payments during the COVID-19 pandemic, which was paid on April 29, 2021. The total amount was €393 million and was recognized under the heading “Total Equity – Shareholder's Funds – Share Premium” of the consolidated balance sheet as of December 31, 2021 (see Note 27). On July 23, 2021, the ECB published the approval of recommendation ECB/2021/31 repealing recommendation ECB/2020/62 from September 30, 2021, whereby the ECB indicated that it would assess capital, dividend distribution and share buyback plans of each financial institution in the context of its ordinary supervisory process, eliminating the remaining restrictions on dividend and share buyback related matters established in recommendation ECB/2020/62. In line with the above, BBVA communicated by means of an Inside Information on September 30, 2021 that the Board of Directors of BBVA had approved the payment of a cash interim dividend of €0.08 gross (€0.0648 net of withholding tax) per each outstanding BBVA share on account of the 2021 dividend. The total amount paid to shareholders on October 12, 2021, excluding dividends paid in respect of treasury shares held by the Group's companies, amounted to €532 million and is recognized under the heading "Shareholder’s funds - Total equity- Interim dividends" of the consolidated balance sheet as of December 31, 2021. Amendment of Shareholder Remuneration Policy BBVA's Board of Directors announced, on November 18, 2021, the amendment of the Group's shareholder remuneration policy (announced on February 1, 2017 by means of Relevant Information number 247679), establishing as a policy to distribute annually between 40% and 50% of the consolidated ordinary profit for each year (excluding amounts and items of an extraordinary nature included in the consolidated income statement), compared to the previous policy that established a distribution between 35% and 40%. This policy is implemented through the distribution of an interim dividend for the year (which is expected to be paid in October of each year) and a final dividend or final distribution (which is expected to be paid at the end of the year and once the application of the result is approved, foreseeably in April of each year), with the possibility of combining cash distributions with share buybacks (the execution of the share buyback program scheme described below is considered as extraordinary shareholder remuneration and is therefore not included in the scope of the policy), all subject to the corresponding authorizations and approvals applicable at any given time. Shareholder remuneration during financial year 2022 Cash distributions During the 2022 financial year, the Annual General Shareholders' Meeting and the Board of Directors approved the payment of the following cash amounts: – The Annual General Meeting of BBVA held on March 18, 2022, approved, under item 2 of the Agenda, a cash distribution from the voluntary reserves account as additional shareholder remuneration for the 2021 fiscal year, for an amount equal to €0.23 (€0.1863 net of withholding tax) per outstanding BBVA share entitled to participate in this distribution, which was paid on April 8, 2022. The total amount paid, excluding dividends paid in respect of treasury shares held by the Group's companies, amounted to €1,463 million. – The Board of Directors communicated by means of an Inside Information on September 29, 2022 that the Board of Directors of BBVA approved the payment of a cash interim dividend of €0.12 (€0.0972 net of withholding tax) per outstanding BBVA share against 2022 results. The total amount paid to shareholders on October 11, 2022, excluding dividends paid in respect of treasury shares held by the Group's companies, amounted to €722 million and is recognized under the heading “Total Equity- Interim Dividends” of the consolidated balance sheet as of December 31, 2022. The forecasted financial statement, drawn up in compliance with the applicable legal requirements, which evidenced the existence of sufficient liquidity to distribute the abovementioned amount approved by the Board of Directors of BBVA on September 28, 2022 was the following: Available amount for interim dividend payments (Millions of Euros) August 31, 2022 Profit of BBVA, S.A., after the provision for income tax 2,828 Maximum amount distributable 2,828 Amount of proposed interim dividend 724 BBVA cash balance available to the date 46,768 Other shareholder remuneration On February 1, 2023, it was announced that a cash distribution in the amount of €0.31 gross per share to be paid in April as a final dividend for the year 2022 and the execution of a share buyback program of BBVA for an amount of €422 million were planned to be proposed to the corresponding corporate bodies for consideration, subject to obtaining the corresponding regulatory authorizations and the communication of the specific terms and conditions of the program before its execution. Share buyback program On October 26, 2021, BBVA obtained the pertinent authorization from the ECB to buy back up to 10% of its share capital for a maximum of €3,500 million, in one or several tranches and over the course of a 12-month period (the “Authorization”). Upon receiving the Authorization and making use of the delegation conferred by the BBVA Annual General Meeting held on March 16, 2018, at its meeting of October 28, 2021, BBVA Board of Directors resolved to carry out a share buyback program scheme in compliance with Regulation (EU) no. 596/2014 of the European Parliament and the Council of April 16, 2014 on market abuse and Delegate Regulation (EU) no. 2016/1052 of the Commission, of March 8, 2016, executed in various tranches up to a maximum of €3,500 million, with the aim of reducing BBVA's share capital (the “Program Scheme”), notwithstanding the possibility of terminating or cancelling the Program Scheme at an earlier date where advisable due to the concurrence of a series of specific circumstances, as well as to carry out a first share buyback program within the scope of the Program Scheme (the "First Tranche") for the purpose of reducing BBVA's share capital, which was notified by means of Inside Information on October 29, 2021. On November 19, 2021, BBVA notified by means of Inside Information that the First Tranche would be executed externally, starting on November 22, 2021, through J.P. Morgan AG as lead manager, for a maximum amount of €1,500 million, for the purchase of a maximum of 637,770,016 shares representing, approximately, 9.6% of BBVA's share capital. By means of Other Relevant Information filing dated March 3, 2022, BBVA announced the completion of the execution of the First Tranche upon reaching the maximum monetary amount of €1,500 million, having acquired 281,218,710 own shares representing, approximately, 4.22% of BBVA's share capital as of that date. On June 15, 2022, BBVA notified the partial execution of the share capital reduction resolution adopted by the Annual General Shareholders’ Meeting of BBVA held on 18 March 2022, through the reduction of BBVA’s share capital in a nominal amount of €137,797,167.90 and the consequent redemption, charged to unrestricted reserves, of 281,218,710 own shares of €0.49 par value each acquired derivatively by the Bank in execution of the First Tranche and which were held in treasury shares (see Notes 26, 27 and 29). On February 3, 2022, BBVA notified by means of Inside Information that its Board of Directors had agreed, within the scope of the Program Scheme, to carry out a second buyback program for the repurchase of own shares (the “Second Tranche”) aimed at reducing BBVA’s share capital, for a maximum amount of €2,000 million and a maximum number of shares to be acquired equal to the result of subtracting from 637,770,016 own shares (9.6% of BBVA’s share capital at that date) the number of own shares finally acquired in execution of the First Tranche. As a continuation of the previous communication, on March 16, 2022 BBVA informed by means of Inside Information that it had agreed to execute the Second Tranche: i) through the execution of a first segment for an amount of up to €1,000 million, and with a maximum number of shares to be acquired of 356,551,306 shares (the "First Segment"), externally through Goldman Sachs International as lead manager, who would execute the purchase transactions through the broker Kepler Cheuvreux, S.A.; and (ii) once execution of the First Segment had been completed, through the execution of a second segment that would complete the Framework Program (the "Second Segment"). By means of Other Relevant Information dated May 16, 2022, BBVA announced the completion of the execution of the First Segment upon reaching the maximum monetary amount of €1,000 million, having acquired 206,554,498 shares representing, approximately, 3.1% of BBVA's share capital as of said date. On June 28, 2022, BBVA communicated through Inside Information the agreement to complete the Program Scheme by executing the Second Segment, for a maximum amount of €1,000 million and a maximum number of own shares to be acquired of 149,996,808. The execution of the Second Segment took place through Citigroup Global Markets Europe AG as lead manager, as BBVA informed through Inside Information on June 29, 2022. By means of Other Relevant Information dated August 19, 2022, BBVA announced the completion of the execution of the Second Segment upon reaching the maximum number of shares (149,996,808) representing, approximately, 2.3% of BBVA's share capital as of said date (which amounted to approximately €660 million). On September 30, 2022, BBVA notified through Other Relevant Information an additional partial execution of the share capital reduction resolution adopted by the Annual General Shareholders’ Meeting of BBVA held on March 18, 2022, through the reduction of BBVA’s share capital in a nominal amount of €174,710,139.94 and the consequent redemption, charged to unrestricted reserves, of 356,551,306 own shares of €0.49 par value each acquired derivatively by the Bank in execution of the First Segment and Second Segment of the share buyback program scheme and which were held in treasury shares (see Notes 26, 27 and 29). Proposal on allocation of earnings of BBVA, S.A. for 2022 Below is included a breakdown of the distribution of the Bank´s earnings for financial year 2022, which the Board of Directors will submit to the Annual General Meeting for approval. Allocation of earnings (Millions of Euros) 2022 Profit (loss) for the year 4,816 Distribution Interim dividends 724 Final dividend 1,869 Reserves / Accumulated gains 2,223

Note 5

Note 5	12 Months Ended
	Dec. 31, 2022
Earnings per share [abstract]
Disclosure of earnings per share [text block]	Earnings per share Basic and diluted earnings per share are calculated in accordance with the criteria established by IAS 33 "Earnings per share". For more information see Glossary. The calculation of earnings per share is as follows: Basic and Diluted Earnings per Share 2022 2021 2020 Numerator for basic and diluted earnings per share (millions of euros) Profit attributable to parent company 6,420 4,653 1,305 Adjustment: Additional Tier 1 securities (1) (313) (359) (387) Profit adjusted (millions of euros) (A) 6,107 4,293 917 Profit (loss) from continued operations (net of remuneration of Additional Tier 1 capital instruments) 6,107 4,014 2,646 Profit (loss) from discontinued operations (net of non-controlling interest) (B) (See Note 21) — 280 (1,729) Denominator for basic earnings per share (number of shares outstanding) Weighted average number of shares outstanding 6,424 6,668 6,668 Average treasury shares (9) (12) (13) Share buyback program (2) (225) (255) — Adjusted number of shares - Basic earnings per share (C) 6,189 6,401 6,655 Adjusted number of shares - diluted earnings per share (D) 6,189 6,401 6,655 Earnings (losses) per share 0.99 0.67 0.14 Basic earnings (losses) per share from continuing operations (Euros per share) A-B/C 0.99 0.63 0.40 Diluted earnings (losses) per share from continuing operations (Euros per share) A-B/D 0.99 0.63 0.40 Basic earnings (losses) per share from discontinued operations (Euros per share) B/C — 0.04 (0.26) Diluted earnings (losses) per share from discontinued operations (Euros per share) B/D — 0.04 (0.26) (1) Remuneration in the year related to contingent convertible securities, recognized in equity (see Note 22.4). (2) On August 19, 2022, BBVA announced the completion of the execution of the share buyback program. In order to calculate the attributable earnings per share in 2022, it includes the average number of shares taking into account the two redemptions of shares which took place in 2022. In the year ended December 31, 2021, it takes into account 112 million shares acquired under the shares buyback program and the estimated number of shares pending to be acquired under the first tranche of the share buyback program as of December 31, 2021 (see Note 4). As of December 31, 2022, 2021 and 2020, there were no other financial instruments or share option commitments to employees that could potentially affect the calculation of the diluted earnings per share for the years presented. For this reason, basic and diluted earnings per share are the same.

Note 6

Note 6	12 Months Ended
	Dec. 31, 2022
Operating Segment Reporting [Abstract]
Disclosure of operating segments [text block]	Operating segment reporting Operating segment reporting represents a basic tool in the oversight and management of the BBVA Group’s various activities. The BBVA Group compiles reporting information on disaggregated business activities. These business activities are then aggregated in accordance with the organizational structure determined by the BBVA Group and, ultimately, into the reportable operating segments themselves. As of December 31, 2022, the structure of the information by operating segments reported by the BBVA Group remains the same as that as of the closing of the 2021 financial year. The BBVA Group's areas or operating segments are summarized below: – Spain includes mainly the banking, insurance and asset management business that the Group carries out in Spain, including the proportional share of results of the new company that emerged from the bancassurance agreement reached with Allianz at the end of 2020 (see Note 3). – Mexico includes the banking, insurance and asset management business in this country as well as the activity that BBVA Mexico carries out through its agency in Houston. – Turkey reports the activity of the Garanti BBVA group that is mainly carried out in this country and, to a lesser extent, in Romania and the Netherlands. – South America includes the banking, finance, insurance and asset management business carried out mainly in Argentina, Chile, Colombia, Peru, Uruguay and Venezuela. – Rest of Business mainly includes the wholesale activity carried out in Europe (excluding Spain), the United States and (through BBVA branches located therein) Asia. The Corporate Center performs centralized Group functions, including: the costs of the head offices with a corporate function, management of structural exchange rate positions; portfolios whose management is not linked to customer relationships, such as financial and industrial holdings; stakes in Funds & Investment Vehicles in tech companies; certain tax assets and liabilities; funds for employee commitments; goodwill and other intangible assets, as well as the financing of such portfolios and assets. Additionally, the results obtained by the Group's businesses in the United States until the sale to PNC on June 1, 2021 (see Note 21), are presented in a single line under the heading "Profit (loss) after tax from discontinued operations" in the condensed consolidated income statement of the Corporate Center. Finally, the costs related to the Banco Bilbao Vizcaya Argentaria, S.A. collective layoff procedure and closing of the offices carried out in Spain in 2021, recorded in the lines "Provisions", "Provisions or reversal of provisions", "Impairment or reversal of impairment on non-financial assets" and "Gains (losses) from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations", respectively (see Notes 24, 46, 49 and 50). The breakdown of the BBVA Group’s total assets by operating segments as of December 31, 2022, 2021 and 2020 is as follows: Total Group assets by operating segments (Millions of Euros) 2022 2021 2020 Spain 427,193 413,477 408,030 Mexico 143,405 118,106 110,236 Turkey 66,043 56,245 59,585 South America 62,067 56,124 55,436 Rest of Business 49,952 40,314 35,172 Subtotal assets by operating segments 748,660 684,266 668,460 Corporate Center and adjustments (1) (35,520) (21,381) 65,336 Total assets BBVA Group 713,140 662,885 733,797 (1) The balance of 2020 corresponds mainly to the Group companies included within the scope of the USA Sale to PNC. The following table sets forth certain summarized information relating to results of each operating segment and Corporate Center for the years ended December 31, 2022, 2021 and 2020: Main margins and profit by operating segments (Millions of euros) Operating Segments BBVA Group Spain Mexico Turkey South America Rest of Business Corporate Center and adjustments (1) 2022 Net interest income 19,153 3,784 8,378 2,631 4,137 332 (109) Gross income 24,890 6,145 10,839 3,185 4,261 790 (329) Operating profit (loss) before tax 10,356 2,625 5,690 1,644 1,429 277 (1,309) Net attributable profit (loss) 6,420 1,678 4,182 509 734 240 (922) 2021 Net interest income 14,686 3,502 5,836 2,370 2,859 281 (163) Gross income 21,066 5,925 7,603 3,422 3,162 741 212 Operating profit (loss) before tax 7,247 2,122 3,528 1,953 961 314 (1,632) Profit (loss) after tax from discontinued operations 280 — — — — — 280 Net attributable profit (loss) 4,653 1,581 2,568 740 491 254 (980) 2020 Net interest income 14,592 3,566 5,415 2,783 2,701 291 (164) Gross income 20,166 5,567 7,025 3,573 3,225 839 (63) Operating profit (loss) before tax 5,248 823 2,475 1,522 896 280 (748) Profit (loss) after tax from discontinued operations (1,729) — — — — — (1,729) Net attributable profit (loss) 1,305 652 1,761 563 446 222 (2,339) (1) Adjustments include: (I) the impact of the purchase of offices in Spain in 2022 in the transaction with Merlin Properties (see Note 17); (II) the costs associated with the collective layoff procedure and the closing of offices in 2021 (see Note 24); and (III) the capital gain from the bancassurance transaction with Allianz in 2020 (see Note 3).

Note 7

Note 7	12 Months Ended
	Dec. 31, 2022
Risk Management [Abstract]
Disclosure of risk management [Text Block]	Risk managementRisk factors The BBVA Group has processes in place for identifying risks and analyzing scenarios in order to enable the Group to manage risks in a dynamic and proactive way. The risk identification processes are forward looking to seek the identification of emerging risks and take into account the concerns of both the business areas, which are close to the reality of the different geographical areas, and the corporate areas and senior management. Risks are identified and measured consistently using the methodologies deemed appropriate in each case. Their measurement includes the design and application of scenario analyses and stress testing and considers the controls to which the risks are subjected. As part of this process, a forward projection of the Risk Appetite Framework (hereinafter "RAF") variables in stress scenarios is conducted in order to identify possible deviations from the established thresholds. If any such deviations are detected, appropriate measures are taken to keep the variables within the target risk profile. In this context, there are a number of emerging risks that could affect the evolution of the Group’s business, including the below: The Group is sensitive to the deterioration of economic conditions or the alteration of the institutional environment of the countries in which it operates, and especially Spain, Mexico and Turkey. Additionally, the Group is exposed to sovereign debt, especially in these areas. Furthermore, the Group has recently increased its shareholding stake in Türkiye Garanti Bankası A.Ş. (Garanti BBVA) in an additional 36.12% (reaching 85.97%) as a result of the voluntary takeover bid for the shares of Garanti BBVA not already owned by BBVA announced in November 2021. In addition to the significant macroeconomic problems triggered by the COVID-19 pandemic, the global economy is currently facing a number of extraordinary challenges. Russia’s invasion of Ukraine, the largest military attack on a European state since World War II, has led to significant disruption, instability and volatility in global markets, as well as higher inflation (including by contributing to further increases in the prices of oil, gas and other commodities and further disrupting supply chains) and lower economic growth. The European Union, the United States and other governments have imposed significant sanctions and export controls against Russia and Russian interests and additional sanctions and controls cannot be ruled out. The conflict has represented a significant supply shock for the global economy, which has hampered economic growth and added to the inflationary pressures, mainly in European countries, due to their relatively significant economic ties with Ukraine and Russia. The economic effects are being felt mainly through the higher commodity prices, mainly of energy commodities, despite their moderation over the last few months in 2022. While the Group’s direct exposure to Ukraine and Russia is limited, the war could adversely affect the Group’s business, financial condition and results of operations. Geopolitical and economic risks have also increased lately as a result of trade tensions between the United States and China, Brexit and the rise of populism, among others. Growing tensions may lead, among others things, to a deglobalization of the world economy, an increase in protectionism, a general reduction of international trade in goods and services and a reduction in the integration of financial markets, any of which could materially and adversely affect the Group’s business, financial condition and results of operations. Moreover, the world economy could be vulnerable to other factors such as the aggressive interest rate hikes by central banks due to growing and widespread inflationary pressures, which could cause a significant growth slowdown - and, even, a sharp economic recession - as well as financial crises. The central banks of many developed and emerging economies have significantly augmented policy rates over the last year and the process of tightening monetary conditions is likely to continue going forward in many economies. The United States Federal Reserve (FED) and the European Central Bank have raised policy interest rates respectively by 425 and 250 basis points throughout 2022, followed by further increases in early 2023 (such as the rise by the Fed (0.25 basis points) and the ECB (0.5 basis points) announced on February 1 and February 2, 2023, respectively) and further adjustments are expected to be announced in the coming months, taking them up to around 5.0% in the first case and 3.75% in the case of the interest rates for refinancing operations in the Eurozone. The Group’ s results of operations have been affected by the increases in interest rates adopted by central banks in an attempt to tame inflation, contributing to the rise in funding costs. Further, increases in interest rates could adversely affect the Group by reducing the demand for credit, limiting its ability to generate credit for its clients and leading to an increase in the default rate of its counterparties. Another risk is a sharp slowdown in the global GDP growth caused by a deceleration in the Chinese economy, due to the disruptions generated by the coronavirus infections following the flexibilization of the COVID-19 policies or other factors, such as the imbalances on real estate markets. The Group bears, among others, the following general risks with respect to the economic and institutional environment in which it operates: a deterioration in economic activity in the countries in which it operates, including recession scenarios; more persistent inflationary pressures, which could trigger a more severe tightening of monetary conditions; stagflation due to more intense or prolonged supply crises; changes in exchange rates; an unfavorable evolution of the real estate market; very high oil and gas prices could have a negative impact on disposable income levels in areas that are net energy importers, such as Spain or Turkey, to which the Group is particularly exposed; changes in the institutional environment of the countries in which the Group operates could give rise to sudden and sharp drops in GDP and/or changes in regulatory or government policy, including in terms of exchange controls and restrictions on the distribution of dividends or the imposition of new taxes or charges; a growth in the public debt or in the external deficit could lead to a downward revision of the credit ratings of the sovereign debt and even a possible default or restructuring of said debt; and episodes of volatility in the markets, which could cause the Group significant losses. Any of these factors may have a significant adverse impact on the Group's business, financial condition and results of operations. In May 2022, the Group increased its shareholding stake in Garanti BBVA (Turkey) from 49.85% to 85.97% following the completion of a voluntary takeover bid (see Note 3). Turkey has, from time to time, experienced volatile political, economic and social conditions. As of the date of the approval of these Consolidated Financial Statements, Turkey is facing an economic crisis characterized by strong depreciation of the Turkish lira, high inflation (the Turkish Statistical Institute, TUIK, established the inflation rate at 64.3% for the twelve months ended December 31, 2022; see Note 2.2.19 for information on the impact of the application of IAS 29), a soaring trade deficit, depletion of the central bank’s foreign reserves and rising external financing costs. Continuing unfavorable economic conditions in Turkey, such as the elevated inflation and devaluation of the Turkish lira, may result in a potential deterioration in the purchasing power and creditworthiness of our clients (both individual and corporate). Additionally, certain ongoing geopolitical and domestic political factors, referred to in this section, as well as continuing regional conflicts (such as in Syria, Armenia/Azerbaijan), may pose further strain on the country’s economy. There can be no assurance that these and other factors will not have an impact on Turkey and will not cause further deterioration of the Turkish economy, which may have a material adverse effect on the Turkish banking sector and the Group’s business, financial condition and results of operations in Turkey. The COVID-19 (coronavirus) pandemic has adversely affected the world economy, and economic activity and conditions in the countries in which the Group operates. Among other challenges, these countries have had to deal with supply disruptions and increasing inflationary pressures, while public debt has increased significantly due to the support and spending measures implemented by the government authorities. Furthermore, there has been an increase in loan losses from both companies and individuals, which has been slowed down by the impact of government support measures, including bank payment deferrals, credit with public guarantee and direct aid measures. With the outbreak of COVID-19, the Group experienced a decline in its activity. For example, the granting of new loans to individuals decreased during lockdowns. In addition, in several countries, including Spain, the Group closed a significant number of its branches and reduced the opening hours of working with the public, with central services teams having to work remotely. Furthermore, the Group has been affected by the measures or recommendations adopted by regulatory authorities in the banking sector, such as variations in reference interest rates, the modification of prudential requirements, the temporary suspension of dividend payments, changes to the terms of payment deferrals and the granting of guarantees or public guarantees for credit granted to companies and self-employed persons, the adoption of further similar measures or the modification or termination of those already approved, as well as changes in the financial assets purchase programs by the ECB. Furthermore, pandemics like the COVID-19 pandemic could adversely affect the business and transactions of third parties that provide critical services to the Group and, in particular, the higher demand and/or the lower availability of certain resources, compounded by ongoing supply bottlenecks could, in some cases, make it more difficult for the Group to maintain the required service levels. Further, pandemics such as the COVID-19 pandemic may exacerbate other risks disclosed in this section, including but not limited to risks associated with the credit quality of the Group’s borrowers and counterparties or collateral, any withdrawal of ECB funding, the Group’s exposure to sovereign debt and rating downgrades, the Group’s ability to comply with its regulatory requirements, including MREL (Minimum Requirement for Own Funds and Eligible Liabilities) and other capital requirements, and the deterioration of economic conditions or changes in the institutional environment. Financial institutions are exposed to a complex and ever-changing regulatory environment defined by governments and regulators. Regulatory activity in recent years has affected multiple areas, including changes in accounting standards; strict regulation of capital, liquidity and remuneration; bank charges (such as the new tax for banks recently approved in Spain, see Note 19.6) and taxes on financial transactions; regulations affecting mortgages, banking products and consumers and users; recovery and resolution measures; stress tests; prevention of money laundering and terrorist financing; market abuse; conduct in the financial markets; anti-corruption; and requirements as to the periodic publication of information. Governments, regulatory authorities and other institutions continually make proposals to strengthen the resistance of financial institutions to future crises. Further, there is an increasing focus on the climate-related financial risk management capabilities of banks. Any change in the Group’s business that is necessary to comply with any particular regulations at any given time, especially in Spain, Mexico or Turkey, could lead to a considerable loss of income, limit the Group’s ability to identify business opportunities, affect the valuation of its assets, force the Group to increase its prices and, therefore, reduce the demand for its products, impose additional costs on the Group or otherwise adversely affect its business, financial condition and results of operations. The financial sector is under ever closer scrutiny by regulators, governments and society itself. In the course of activities, situations which might cause relevant reputational damage to the Group could arise and might affect the regular course of business. New technologies and forms of customer relationships: Developments in the digital world and in information technologies pose significant challenges for financial institutions, entailing threats (new competitors, disintermediation, etc.) but also opportunities (new framework of relations with customers, greater ability to adapt to their needs, new products and distribution channels, etc.). Digital transformation is a priority for the Group as it aims to lead digital banking of the future as one of its objectives. Technological risks and security breaches: The Group is exposed to new threats such as cyber-attacks, theft of internal and customer databases, fraud in payment systems, etc. that require major investments in security from both the technological and human point of view. The Group gives great importance to the active operational and technological risk management and control. Any attack, failure or deficiency in the Group’s systems could, among other things, lead to the misappropriation of funds of the Group’s clients or the Group itself and the unauthorized disclosure, destruction or use of confidential information, as well as prevent the normal operation of the Group and impair its ability to provide services and carry out its internal management. In addition, any attack, failure or deficiency could result in the loss of customers and business opportunities, damage to computers and systems, violation of regulations regarding data protection and/or other regulations, exposure to litigation, fines, sanctions or interventions, loss of confidence in the Group’ s security measures, damage to its reputation, reimbursements and compensation, and additional regulatory compliance expenses and could have a significant adverse impact on the Group’ s business, financial condition and results of operations. Regarding legal risks, the financial sector faces an environment of increasing regulatory and litigious pressure, and thus, the various Group entities are frequently party to individual or collective judicial proceedings (including class actions) resulting from their activity and operations, as well as arbitration proceedings. The Group is also party to government procedures and investigations, such as those carried out by the antitrust authorities in certain countries which, among other things, have in the past and could in the future result in sanctions, as well as lead to claims by customers and others. In addition, the regulatory framework in the jurisdictions in which the Group operates is evolving towards a supervisory approach more focused on the opening of sanctioning proceedings while some regulators are focusing their attention on consumer protection and behavioral risk. In Spain and in other jurisdictions where the Group operates, legal and regulatory actions and proceedings against financial institutions, prompted in part by certain judgments in favor of consumers handed down by national and supranational courts (with regards to matters such as credit cards and mortgage loans), have increased significantly in recent years and this trend could continue in the future. The legal and regulatory actions and proceedings faced by other financial institutions in relation to these and other matters, especially if such actions or proceedings result in favorable resolutions for the consumer, could also adversely affect the Group. All of the above may result in a significant increase in operating and compliance costs or even a reduction of revenues, and it is possible that an adverse outcome in any proceedings (depending on the amount thereof, the penalties imposed or the procedural or management costs for the Group) could damage the Group's reputation, generate a knock-on effect or otherwise adversely affect the Group. It is difficult to predict the outcome of legal and regulatory actions and proceedings, both those to which the Group is currently exposed and those that may arise in the future, including actions and proceedings relating to former Group subsidiaries or in respect of which the Group may have indemnification obligations. Any of such outcomes could be significantly adverse to the Group. In addition, a decision in any matter, whether against the Group or against another credit entity facing similar claims as those faced by the Group, could give rise to other claims against the Group. In addition, these actions and proceedings attract resources from the Group and may occupy a great deal of attention on part of the Group's management and employees. As of December 31, 2022, the Group had €685 million in provisions for the proceedings it is facing (included in the line "Provisions for taxes and other legal contingencies" in the consolidated balance sheet) (see Note 24), of which €524 million correspond to legal contingencies and €161 million to tax related matters. However, the uncertainty arising from these proceedings (including those for which no provisions have been made, either because it is not possible to estimate them or for other reasons) makes it impossible to guarantee that the possible losses arising from these proceedings will not exceed, where applicable, the amounts that the Group currently has provisioned and, therefore, could affect the Group's consolidated results in a given period. As a result of the above, legal and regulatory actions and proceedings currently faced by the Group or to which it may become subject in the future or otherwise affected by, individually or in the aggregate, if resolved in whole or in part adversely to the Group's interests, could have a material adverse effect on the Group’s business, financial condition and results of operations. Spanish judicial authorities are investigating the activities of Centro Exclusivo de Negocios y Transacciones, S.L. (Cenyt). Such investigation includes the provision of services by Cenyt to the Bank. On July 29, 2019, the Bank was named as an investigated party (investigado) in a criminal judicial investigation (Preliminary Proceeding No. 96/2017 – Piece No. 9, Central Investigating Court No. 6 of the National High Court) for alleged facts which could be constitutive of bribery, revelation of secrets and corruption. On February 3, 2020, the Bank was notified by the Central Investigating Court No. 6 of the National High Court of the order lifting the secrecy of the proceedings. Certain current and former officers and employees of the Group, as well as former directors have also been named as investigated parties in connection with this investigation. The Bank has been and continues to be proactively collaborating with the Spanish judicial authorities, including sharing with the courts information obtained in the internal investigation hired by the entity in 2019 to contribute to the clarification of the facts. As of the date of the preparation of the Consolidated Financial Statements, no formal accusation against the Bank has been made. This criminal judicial proceeding is at the pre-trial phase. Therefore, it is not possible at this time to predict the scope or duration of such proceeding or any related proceeding or its or their possible outcomes or implications for the Group, including any fines, damages or harm to the Group’s reputation caused thereby. Climate change presents short, medium and long-term risks to the Group and its customers, and these risks are expected to increase over time. The Group's activities or those of its customers and/or counterparties could be negatively affected by, among others, the following risks: – Transition Risks: Risks linked to the transition to a low-carbon economy as a response to climate change, and that come from changes in legislation, the market, consumers, etc., to mitigate and address the requirements derived from climate change. Transition risks include: a. Legal and regulatory risks: Legislative or regulatory changes related to the way banks manage climate risk or that otherwise affect banking practices or the disclosure of climate-related information may lead to increased costs and compliance, operational and credit risks. Group customers and counterparties may also face similar challenges. b. Technological risks: Among others, those risks derived from the transition costs to low-emission technologies or from non-adaptation to them, which could eventually reduce the credit capacity of the Group's customers. c. Market risks: BBVA is exposed to risks of a considerable increase in the cost of financing for customers with greater exposure to climate change risk, in such a way that their solvency or credit rating is affected. BBVA is also exposed to risks derived from changes in demand, changes in supply or the cost of energy, among others. d. Reputational risks: The perception of climate change as a risk by society, shareholders, customers, governments and other interested parties continues to increase, encompassing the operations and strategy of the financial sector. This may lead to increased scrutiny of activities, policies, objectives and the way in which aspects related to climate change are disclosed. The Group's reputation may be damaged if its efforts to reduce environmental and social risks are deemed insufficient. – Physical risks: Risks that come from climate change and can be caused by greater frequency and severity of extreme weather events or long-term weather changes, and that can lead to physical damage to the assets of the Group or its customers, the interruption of their operations, disruptions in the supply chain or increased expenses necessary to deal with them, thus impacting the value of assets or the solvency of customers. Any of these factors may have a material adverse effect on the Group’s business, financial condition and results of operations . Credit risk is the potential loss assumed by the Group as a result of the failure by the Group´s counterparties to meet their contractual obligations. The general principles governing credit risk management in the BBVA Group are: – Risks taken should comply with the general risk policy established by the Board of Directors of BBVA. – Risks taken should be in line with the level of equity and generation of recurring revenue of the BBVA Group prioritizing risk diversification and avoiding relevant concentrations. – Risks taken should be identified, measured and assessed and there should be management and monitoring procedures, in addition to mitigation and control mechanisms. – Risks should be managed in a prudent and integrated manner during their life cycle and their treatment should be based on the type of risk. In addition, portfolios should be actively managed on the basis of a common metric (economic capital). – The main criterion when granting credit risks is the capability of the borrower or obligor to fulfill on a timely basis all financial obligations with its business income or source of income without depending upon guarantors, bondsmen or pledged assets. – Improve the financial health of our clients, help them in their decision making and in the daily management of their finances based on personalized advice. – Help our clients in the transition towards a sustainable future, with a focus on climate change and inclusive and sustainable social development. Credit risk management in the Group has an integrated structure for all its functions, allowing decisions to be taken objectively and independently throughout the life cycle of the risk. – At Group level: frameworks for action and standard rules of conduct are defined for handling risk, specifically, the channels, procedures, structure and supervision. – At the business area level: they are responsible for adapting the Group's criteria to the local realities of each geographical area and for direct management of risk according to the decision-making channel: a. Retail risks: in general, the decisions are formalized according to the scoring tools, within the general framework for action of each business area, with regard to risks. The changes in weighting and variables of these tools must be validated by the Global Risk Management (hereinafter "GRM") area. b. Wholesale risks: in general, the decisions are formalized by each business area within its general framework for action with regard to risks, which incorporates the delegation rule and the Group's corporate policies. The risk function has a decision-making process supported by a structure of committees with a solid governance scheme, which describes their purposes and functioning for a proper performance of their tasks. Support measures Since the beginning of the pandemic, the Group offered COVID-19 support measures to its customers in all the geographic areas where it operates, consisting of both deferrals on existing loans and new public-guaranteed lending. Deferral support schemes have expired in all geographical areas. Measures related to new government-guaranteed loans remained in force in Spain and Peru in 2022: Spain: – The Official Credit Institute (ICO by its Spanish acronym) published several support programs aimed at the self-employed, small and medium-sized enterprises (hereinafter "SMEs") and companies, through which a guarantee of between 60% and 80% was granted by the ICO (for a term of up to 5 years for new financing granted under RDL Mar/2020, RDL Nov/2020, RDL 5/2021 and the Code of Good Practices). – In March 2022, the Council of Ministers agreed to modify the Code of Good Practices to lessen access conditions given the difficulties of clients, which are facing sharp increases in costs due to their special exposure to tensions in the prices of energy and other raw materials. – As an additional measure of the Code of Good Practices, the Council of Ministers approved the agreement to establish the possibility of term extensions of ICO financing given to self-employed and companies, after June 30, 2022, after the expiry of the Temporary Framework of state support approved by the European Commission. In addition, on November 23, 2022, Royal Decree-Law 19/2022, of November 22, was published. It amends the Code of Good Practices, establishes a new Code of Good Practices easing the interest rates hike on mortgage loans agreements related to primary residences, and provides for other structural measures aiming to improve the loan market. BBVA has adhered to the new Code of Good Practices with effect from January 1, 2023. Peru: – There were public support programs such as Reactiva, Crecer or FAE aimed at companies and micro-enterprises with government guaranteeing amounts ranging from 60% to 98%, depending on the program and the type of company. – Through a Decree published in May 2022, for loans granted under the Reactiva program, both the maturity and grace period of such loans could be extended. The ability to benefit from this measure expires on June 30, 2023, following the extension of the initial period that ended December 31, 2022. New government-guaranteed financing was also granted in Turkey, Colombia and Argentina. The outstanding balance of existing loans for which a payment deferral was granted (split by those existing at year-end and those that were completed by year-end) under EBA standards and for which financing was granted with public guarantees given at a Group level, as well as the number of customers of both measures, as of December 31, 2022 and 2021 are as follows: Amount of payment deferral and financing with public guarantees of the Group (Millions of Euros) Payment deferral Financing with public guarantees Existing Completed Total Number of customers Total Number of customers Total payment deferral and guarantees (%) credit investment December 2022 — 18,103 18,103 1,791,756 13,955 248,009 32,059 8.2 % December 2021 189 21,743 21,931 2,188,720 16,093 264,809 38,025 10.9 % The outstanding balance of existing loans for which a payment deferral was granted (split by those existing at year-end and those in respect of which the deferral had been completed by year-end) under EBA standards and for which financing was granted with public guarantees given at a Group level, broken down by segment, as of December 31, 2022 and 2021 are as follows: Amount of payment deferral and financing with public guarantees by concept (Millions of Euros) Payment deferral Financing with public guarantees Existing Completed Total 2022 2021 2022 2021 2022 2021 2022 2021 Group — 189 18,103 21,743 18,103 21,931 13,955 16,093 Households — 107 12,974 14,904 12,974 15,011 1,302 1,376 Of which: Mortgages — 97 9,542 10,195 9,542 10,291 5 6 SMEs — 44 2,725 3,950 2,725 3,994 9,672 10,911 Non-financial corporations — 37 2,315 2,766 2,315 2,803 2,964 3,788 Other — — 90 122 90 122 18 18 Amount of financing with public guarantees of the Group by stages (Millions of Euros) Stage 1 and 2 Stage 3 Total 2022 2021 2022 2021 2022 2021 Group 13,109 15,526 847 568 13,955 16,093 Households 1,240 1,347 62 29 1,302 1,376 Of which: Mortgages 5 6 — — 5 6 SMEs 9,041 10,522 631 389 9,672 10,911 Non-financial corporations 2,811 3,639 153 149 2,964 3,788 Other 17 18 — — 18 18 In Spain, in the case of a doubtful transaction with an ICO guarantee, the Ministry of Economic Affairs and Digital Transformation becomes the principal obligee of the guaranteed obligations from the time of communication to the ICO of the execution of the guarantee. This also occurs in the event of early maturity of the debt, without prejudice to the fact that payments are made according to the schedule initially agreed between the client and the entity. From that moment on, the original debt with the client will be derecognized, simultaneously recognizing a credit right before the Ministry for the guaranteed amount. IFRS 9 requires determining the Expected Credit Loss (hereinafter "ECL") of a financial instrument in a way that reflects an unbiased estimation removing any conservatism or optimism, including the time value of money and a forward-looking perspective (including the economic forecast), all this based on the information that is available at a certain point in time and that is reasonable and bearable with respect to future economic conditions. Therefore, the recognition and measurement of ECL is highly complex and involves the use of significant analysis and estimation including formulation and incorporation of forward-looking economic conditions into the ECL model. The modeling of the ECL calculation is subject to a governance system that is common to the entire Group. Within this common framework, each geographical area makes the necessary adaptations to capture its particularities. The methodology, assumptions and observations used by each geographical area are reviewed annually, and after a validation and approval process, the outcome of this review is incorporated into the ECL calculations. Risk parameters by homogeneous groups Expected losses can be estimated both individually and collectively. Regarding the collective estimate, the instruments are distributed in homogeneous groups (segments) that share similar risk characteristics. Following the guidelines established by the Group for the development of models under IFRS 9, each geographical area performs the grouping based on the information available, its representativeness or relevance and compliance with the necessary statistical requirements. Depending on the portfolio or the parameter being estimated, one risk driver or another will apply and different segments will reflect differences in PDs and LGDs. Thus, in each segment, changes in the level of credit risk will respond to the impact of changing conditions on the common range of credit risk drivers. The effect on the Group’s credit risk in response to changes in forward-looking information will be considered as well. Macroeconomic modeling for each segment is carried out using some of the shared risk characteristics. These segments share credit risk characteristics such that changes in c

Note 8

Note 8	12 Months Ended
	Dec. 31, 2022
Fair value of financial instruments [Abstract]
Disclosure of fair value of financial instruments [text block]	Fair value of financial instruments Framework and processes control The process for determining the fair value established in the Group supports that financial assets and liabilities are properly recorded following the IFRS 13 principles, which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market or most advantageous market, at the measurement date. BBVA has established, at a geographic level, a structure of Risk Operational Admission and Product Governance Committees responsible for validating and approving new products or types of financial assets and liabilities before being contracted. Local management responsible for valuation, which are independent from the business are members of these committees. These areas attempt to ensure, prior to the approval stage, the existence of not only technical and human resources, but also adequate informational sources to measure the fair value of these financial assets and liabilities, in accordance with the rules established by the valuation global area and using models that have been validated and approved by the responsible areas complying with the governance of BBVA Group's official models. Fair value hierarchy All financial instruments, both assets and liabilities are initially recognized at fair value, which at that point is equivalent to the transaction price, unless there is evidence to the contrary in the market. Subsequently, depending on the type of financial instrument, it may continue to be recognized at amortized cost or fair value through adjustments in the consolidated income statement or equity. When possible, the fair value is determined as the market price of a financial instrument. However, for many of the financial assets and liabilities of the Group, especially in the case of derivatives, there is no market price available, so its fair value is estimated on the basis of the price established in recent transactions involving similar instruments or, in the absence thereof, by using mathematical measurement models that are sufficiently tried and trusted by the international financial community. The estimates of the fair value derived from the use of such models take into consideration the specific features of the asset or liability to be measured and, in particular, the various types of risk associated with such asset or liability. However, the limitations inherent in the measurement models and possible inaccuracies in the assumptions and parameters required by these models may mean that the estimated fair value of an asset or liability does not exactly match the price for which the asset or liability could be exchanged or settled on the date of its measurement. Additionally, for financial assets and liabilities that show significant uncertainty in inputs or model parameters used for valuation, criteria is established to measure said uncertainty and activity limits are set based on these. Finally, these measurements are compared, as much as possible, against other sources such as the measurements obtained by the business teams or those obtained by other market participants. The process for determining the fair value requires the classification of the financial assets and liabilities according to the measurement processes used as set forth below: – Level 1: Valuation using directly the quotation of the instrument, observable and readily and regularly available from independent price sources and referenced to active markets that the entity can access at the measurement date. The instruments classified within this level are fixed-income securities, equity instruments and certain derivatives. – Level 2: Valuation of financial instruments with commonly accepted techniques that use inputs obtained from observable data in markets. – Level 3: Valuation of financial instruments with valuation techniques that use significant unobservable inputs in the market. As of December 31, 2022, the affected instruments at fair value accounted for approximately 0.57% of financial assets and 0.43% of the Group’s financial liabilities. Model selection and validation is undertaken by control areas outside the business areas. The fair value of the Group’s financial instruments in the consolidated balance sheets and its corresponding carrying amounts, as of December 31, 2022, 2021 and 2020 are presented below: Fair value and carrying amount of the financial instruments (Millions of Euros) 2022 2021 2020 Notes Carrying Amount Fair Value Carrying Amount Fair Value Carrying Amount Fair Value ASSETS Cash, cash balances at central banks and other demand deposits 9 79,756 79,756 67,799 67,799 65,520 65,520 Financial assets held for trading 10 110,671 110,671 123,493 123,493 105,878 105,878 Non-trading financial assets mandatorily at fair value through profit or loss 11 6,888 6,888 6,086 6,086 5,198 5,198 Financial assets designated at fair value through profit or loss 12 913 913 1,092 1,092 1,117 1,117 Financial assets at fair value through other comprehensive income 13 58,980 58,980 60,421 60,421 69,440 69,440 Financial assets at amortized cost 14 422,061 419,060 372,676 377,451 367,668 374,267 Derivatives – Hedge accounting 15 1,891 1,891 1,805 1,805 1,991 1,991 LIABILITIES Financial liabilities held for trading 10 95,611 95,611 91,135 91,135 84,109 84,109 Financial liabilities designated at fair value through profit or loss 12 10,580 10,580 9,683 9,683 10,050 10,050 Financial liabilities at amortized cost 22 528,629 525,052 487,893 488,733 490,606 491,006 Derivatives – Hedge accounting 15 3,303 3,303 2,626 2,626 2,318 2,318 Not all financial assets and liabilities are recorded at fair value. Information on financial instruments recorded at fair value and subsequently information of those recorded at amortized cost is provided (including their fair value although this value is not used when accounting for these instruments). Below are the different elements used in the valuation technique of financial instruments. Active Market BBVA considers an active market as a market that allows the observation of bid and offer prices representative of the levels to which the market participants are willing to negotiate an asset, with sufficient frequency and volume. Furthermore, BBVA would consider as traded in an “Organized Market” quotations for assets or liabilities from Over The Counter (OTC) markets when they are obtained from independent sources, observable on a daily basis and fulfil certain conditions. The following table shows the financial instruments carried at fair value in the consolidated balance sheets, broken down by level used to determine their fair value as of December 31, 2022, 2021 and 2020: Fair Value of Financial Instruments by Levels (Millions of Euros) 2022 2021 2020 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 ASSETS Financial assets held for trading 22,710 85,636 2,325 32,371 87,736 3,386 32,555 71,938 1,386 Equity instruments 4,369 — 34 15,925 — 37 11,367 31 60 Debt securities 16,284 7,934 148 11,877 13,725 189 12,790 11,123 57 Loans and advances 1,262 39,562 1,169 615 47,279 2,913 2,379 26,741 1,148 Derivatives 795 38,140 974 3,954 26,732 247 6,019 34,043 121 Non-trading financial assets mandatorily at fair value through profit or loss 5,720 151 1,017 4,378 522 1,186 3,826 381 992 Equity instruments 5,457 40 1,014 4,158 394 751 3,612 57 465 Debt securities 19 111 — — 128 — 4 324 28 Loans and advances 245 — 3 220 — 435 210 — 499 Financial assets designated at fair value through profit or loss 913 — — 916 176 — 939 178 — Equity instruments — — — — — — — — — Debt securities 913 — — 916 176 — 939 178 — Loans and advances — — — — — — — — — Financial assets at fair value through other comprehensive income 48,235 10,237 508 52,157 7,545 719 60,976 7,866 598 Equity instruments 1,040 58 100 1,178 36 106 961 34 105 Debt securities 47,169 10,179 408 50,952 7,509 613 59,982 7,832 493 Loans and advances 26 — — 27 — — 33 — — Derivatives – Hedge accounting 4 1,887 — 63 1,733 9 120 1,862 8 LIABILITIES Financial liabilities held for trading 20,611 73,871 1,129 26,215 64,305 615 27,587 56,127 395 Trading derivatives 746 36,161 1,002 4,755 26,560 389 7,402 34,046 232 Short positions 13,354 133 — 15,124 11 — 11,805 504 3 Deposits 6,511 37,577 127 6,335 37,733 226 8,381 21,577 159 Financial liabilities designated at fair value through profit or loss — 8,990 1,590 1 8,243 1,439 — 8,558 1,492 Customer deposits — 700 — — 809 — — 902 — Debt certificates — 1,698 1,590 1 1,956 1,439 — 3,038 1,492 Other financial liabilities — 6,592 — — 5,479 — — 4,617 — Derivatives – Hedge accounting 100 3,179 25 53 2,573 — 53 2,250 15 The following table sets forth the main valuation techniques, hypothesis and inputs used in the estimation of fair value of the financial instruments recorded at fair value classified under Levels 2 and 3, based on the type of financial asset and liability and the corresponding balances as of December 31, 2022, 2021 and 2020. Fair value of Financial Instruments by levels. (Millions of Euros) 2022 2021 2020 Valuation techniques Observable inputs Unobservable inputs Level 2 Level 3 Level 2 Level 3 Level 2 Level 3 ASSETS Financial assets held for trading 85,636 2,325 87,736 3,386 71,938 1,386 Equity instruments — 34 — 37 31 60 Comparable pricing (Observable price in a similar market) - Brokers quotes -NAV provided by the administrator of the fund Debt securities 7,934 148 13,725 189 11,123 57 Present-value method - Issuer´s credit risk - Prepayment rates Loans and advances 39,562 1,169 47,279 2,913 26,741 1,148 Present-value method - Issuer´s credit risk - Prepayment rates Derivatives 38,140 974 26,732 247 34,043 121 Interest rate Interest rate products (Interest rate Swaps, Call money Swaps and FRA): Discounted cash flows - Exchange rates - Beta Equity Future and Equity Forward: Discounted future cash flows - Volatility of volatility Foreign exchange and gold Future and Equity Forward: Discounted future cash flows - Volatility of volatility Credit Credit Derivatives: Default model and Gaussian copula - Correlation default Commodities Commodities: Momentum adjustment and discounted cash flows Non-trading financial assets mandatorily at fair value through profit or loss 151 1,017 522 1,186 381 992 Equity instruments 40 1,014 394 751 57 465 Comparable pricing (Observable price in a similar market) - Brokers quotes - NAV provided by the administrator of the fund Debt securities 111 — 128 — 324 28 Present-value method - Issuer credit risk - Prepayment rates Loans and advances — 3 — 435 — 499 Specific liquidation criteria regarding losses of the EPA proceedings - Prepayment rates Financial assets designated at fair value through profit or loss — — 176 — 178 — Present-value method - Issuer credit risk Debt securities — — 176 — 178 — Financial assets at fair value through other comprehensive income 10,237 508 7,545 719 7,866 598 Equity instruments 58 100 36 106 34 105 Comparable pricing (Observable price in a similar market) - Brokers quotes - NAV provided by the administrator of the fund Debt securities 10,179 408 7,509 613 7,832 493 Present-value method - Issuer´s credit risk - Prepayment rates Hedging derivatives 1,887 — 1,733 9 1,862 8 Interest rate Interest rate products (Interest rate Swaps, Call money Swaps and FRA): Discounted cash flows - Exchange rates - Beta Equity Future and Equity Forward: Discounted future cash flows - Volatility of volatility Foreign exchange and gold Future and Equity Forward: Discounted future cash flows - Volatility of volatility Credit Credit Derivatives: Default model and Gaussian copula - Correlation default Commodities Commodities: Momentum adjustment and Discounted cash flows Fair Value of Financial Instruments by Levels.(Millions of Euros) 2022 2021 2020 Level 2 Level 3 Level 2 Level 3 Level 2 Level 3 Valuation techniques Observable inputs Unobservable inputs LIABILITIES Financial liabilities held for trading 73,871 1,129 64,305 615 56,127 395 Deposits 37,577 127 37,733 226 21,577 159 Present-value method - Interest rate yield - Funding interest rates not observed in the market or in consensus services Derivatives 36,161 1,002 26,560 389 34,046 232 Interest rate Interest rate products (Interest rate Swaps, call money Swaps and FRA): Discounted cash flows - Exchange rates - Beta Equity Future and Equity forward: Discounted future cash flows - Volatility of volatility Foreign exchange and gold Future and Equity Forward: Discounted future cash flows - Volatility of volatility Credit Credit Derivatives: Default model and Gaussian copula - Correlation default Commodities Commodities: Momentum adjustment and discounted cash flows Short positions 133 — 11 — 504 3 Present-value method - Prepayment rates Financial liabilities designated at fair value through profit or loss 8,990 1,590 8,243 1,439 8,558 1,492 Present-value method - Prepayment rates - Issuer´s credit risk - Current market interest rates - Prepayment rates Derivatives – Hedge accounting 3,179 25 2,573 — 2,250 15 Interest rate Interest rate products (Interest rate Swaps, Call money Swaps and FRA): Discounted cash flows - Exchange rates - Beta Equity Future and Equity Forward: Discounted future cash flows - Volatility of volatility Foreign exchange and gold Future and Equity Forward: Discounted future cash flows - Volatility of volatility Credit Credit Derivatives: Default model and Gaussian copula - Correlation default Commodities Commodities: Momentum adjustment and discounted cash flows Main valuation techniques The main techniques used for the assessment of the majority of the financial instruments classified in level 3, and its main unobservable inputs, are described below: – The net present value (net present value method): This technique uses the future cash flows of each financial instrument, which are established in the different contracts, and discounted to their present value. This technique often includes many observable inputs, but may also include unobservable inputs, as described below: a. Credit Spread: This input represents the difference in yield of a debt security and the reference rate, reflecting the additional return that a market participant would require to take the credit risk of that debt security. Therefore, the credit spread of the debt security is part of the discount rate used to calculate the present value of the future cash flows. b. Recovery rate: This input represents the percentage of principal and interest recovered from a debt instrument that has defaulted. – Comparable prices (similar asset prices): This input represents the prices of comparable financial instruments and benchmarks used to calculate a reference yield based on relative movements from the entry price or current market levels. Further adjustments to account for differences that may exist between financial instrument being valued and the comparable financial instrument may be added. It can also be assumed that the price of the financial instrument is equivalent to the comparable instrument. – Net asset value: This technique utilizes certain assumptions to use net asset value as representative of fair value, which is equal to the total value of the assets and liabilities of a fund published by the managing entity. – Gaussian copula: This model is used to integrate default probabilities of credit instruments referenced to more than one underlying CDS (Credit Default Swaps). The joint density function used to value the instrument is constructed by using a Gaussian copula that relates the marginal densities by a normal distribution, usually extracted from the correlation matrix of events approaching default by CDS issuers. – Black 76: variant of Black Scholes model, whose main application is the valuation of bond options, cap floors and Swaptions where the behavior of the Forward and not the Spot itself, is directly modeled. – Black Scholes: The Black Scholes model postulates log-normal distribution for the prices of securities, so that the expected return under the risk neutral measure is the risk free interest rate. Under this assumption, the price of vanilla options can be obtained analytically, so that inverting the Black- Scholes formula, the implied volatility for process of the price can be calculated. – Heston: This model, typically applied to equity OTC options, assumes stochastic behavior of volatility. According to which, the volatility follows a process that reverts to a long-term level and is correlated with the underlying equity instrument. As opposed to local volatility models, in which the volatility evolves deterministically, the Heston model is more flexible, allowing it to be similar to that observed in the short term today. – Libor market model: This model assumes that the dynamics of the interest rate curve can be modeled based on the set of forward contracts that compose the underlying interest rate. The correlation matrix is parameterized on the assumption that the correlation between any two forward contracts decreases at a constant rate, beta, to the extent of the difference in their respective due dates. The input “Credit default volatility” is a volatility input of the credit factor dynamic applied in rate/credit hybrid operative. The multifactorial frame of this model makes it ideal for the valuation of instruments sensitive to the slope or curve, including interest rate option. – Local Volatility: In the local volatility models, the volatility, instead of being static, evolves deterministically over time according to the level of moneyness (i.e. probability that the option has a positive value on its date of expiration) of the underlying, capturing the existence of volatility smiles. The volatility smile of an option is the empirical relationship observed between its implied volatility and its strike price. These models are appropriate for options whose value depends on the historical evolution of the underlying which use Monte Carlo simulation technique for their valuation. Unobservable inputs Quantitative information of unobservable inputs used to calculate level 3 valuations is presented below as of December 31, 2022, 2021 and 2020. Unobservable inputs. December 2022 Financial instrument Valuation technique(s) Significant unobservable inputs Min Average Max Units Debt Securities Present value method Credit spread — 111 1,538 bp Recovery rate 0 % 39 % 40 % % Comparable Pricing 2 % 94 % 139 % % Equity/Fund instruments (1) Net Asset Value Comparable Pricing Loans and advances Present value method Repo funding curve 0.71 % 3.48 % 5.52 % Abs Repo rate Credit Derivatives Gaussian Copula Correlation default 26 % 44 % 58 % % Black 76 Price volatility — — — Vegas Equity Derivatives Option models on equities, baskets of equity, funds Dividends (2) Correlations (93 %) 59 % 99 % % Volatility 7.81 32.62 98.71 Vegas FX Derivatives Option models on FX underlyings Volatility 5.32 11.93 20.73 Vegas IR Derivatives Option models on IR underlyings Beta 0.25 % 2 % 18 % % Correlation rate/credit (100 %) 100 % % Correlation rate/inflation 51 % 66 % 76 % % (1) Due to the diversity of valuation models of equity valuations, we would not include all the unobservable inputs or the quantitative ranges of them. (2) The range of unobservable dividends is too wide range to be relevant. Unobservable inputs. December 2021 Financial instrument Valuation technique(s) Significant unobservable inputs Min Average Max Units Debt Securities Present value method Credit spread 3 125 2,374 bp Recovery rate 0 % 37 % 40 % % Comparable Pricing 0.1 % 97 % 144 % % Equity/Fund instruments (1) Net Asset Value Comparable Pricing Loans and advances Present value method Repo funding curve (2.71 %) 1.16 % 4.99 % Abs Repo rate Credit Derivatives Gaussian Copula Correlation default 35 % 43 % 53 % % Black 76 Price volatility — — — Vegas Equity Derivatives Option models on equities, baskets of equity, funds Dividends (2) Correlations (88 %) 60 % 99 % % Volatility 5.57 26.30 62.00 Vegas FX Derivatives Option models on FX underlyings Volatility 3.96 9.71 16.34 Vegas IR Derivatives Option models on IR underlyings Beta 0.25 % 2 % 18 % % Correlation rate/credit (100 %) 100 % % Credit default volatility — — — Vegas (1) Due to the diversity of valuation models of equity valuations, we would not include all the unobservable inputs or the quantitative ranges of them. (2) The range of unobservable dividends is too wide range to be relevant. Unobservable inputs. December 2020 Financial instrument Valuation technique(s) Significant unobservable inputs Min Average Max Units Debt securities Present value method Credit spread 4 47 564 bp Recovery rate 0 % 37 % 40 % % Comparable pricing 0.1 % 100 % 144 % % Equity/Fund instruments (1) Net asset value Comparable pricing Loans and advances Present value method Repo funding curve (1.18 %) (0.25 %) 0.74 % Abs Repo rate Credit derivatives Gaussian Copula Correlation default 30 % 45 % 61 % % Black 76 Price volatility — — — Vegas Equity OTC option Option models on equities, baskets of equity, funds Dividends (2) Correlations (77 %) 51 % 98 % % Volatility 6.52 29.90 141.77 Vegas FX derivatives Option models on FX underlyings Volatility 4.11 10.00 16.14 Vegas IR derivatives Option models on IR underlyings Beta 0.25 % 2 % 18 % % Correlation rate/Credit (100 %) 100 % % Credit default Volatility — — — Vegas (1) Due to the diversity of valuation models of equity valuations, we would not include all the unobservable inputs or the quantitative ranges of them. (2) The range of unobservable dividends is too wide range to be relevant. Adjustments to the valuation Under IFRS 13, the entity must estimate the value taking into account the assumptions and conditions that market participants would have when setting the price of the asset or liability on the valuation date. In order to comply with the fair value requirements, the entity applies adjustments to the fair valuation considering inherent and counterparties´ default criteria, funding valuation risk and valuation risks due to valuation uncertainty and related to the prudent valuation criteria. The above is aligned with the regulatory requirements (EBA CRR 105.10) and considers the model risk, liquidity risk (Bid / Offer) and price uncertainty risk. Adjustments to the valuation for risk of default The fair value of liabilities should reflect the entity's default risk, which includes, among other components, its own credit risk. Taking this into account, the Group makes valuation adjustments for credit risk in the estimates of the fair value of its assets and liabilities. These adjustments are calculated by estimating Exposure At Default, Probability of Default and Loss Given Default, which are based on the recovery levels for all derivative products on any instrument, deposits and repos at the legal entity level (all counterparties under a same master agreement), in which BBVA has exposure. Credit Valuation Adjustment (hereinafter “CVA”) and Debit Valuation Adjustments (hereinafter “DVA”) are included in the valuation of derivatives, both assets and liabilities, to reflect the impact on the fair value of the counterparty credit risk and its own, respectively. The Group incorporates in its valuation, for all exposures classified in any of the categories valued at fair value, both the counterparty credit risk and its own. In the trading portfolio, and in the specific case of derivatives, credit risk is recognized through such adjustments. As a general rule, the calculation of CVA is the sum of the expected positive exposure in time t, the probability of default between t-1 and t, and the Loss Given Default of the counterparty. Consequently, the DVA is calculated as the sum of the expected negative exposure in time t, the probability of default of BBVA between t-1 and t, and the Loss Given Default of BBVA. Both calculations are performed throughout the entire period of potential exposure. The calculation of the expected positive and negative exposure is done through a Montecarlo simulation of the market variables involved in all trades’ valuation under the same legal netting set. The information needed to calculate the probability of default and the loss given default of a counterparty comes from the credit markets. The counterparty’s Credit Default Swaps are used if liquid quotes are available. If a market price is not available, BBVA has implemented a mapping process based on the sector, rating and geography of the counterparty to assign probabilities of default and loss given default calibrated directly to market. An additional adjustment for Own Credit Adjustment (OCA) is applied to the instruments accounted for by applying the Fair Value Option permitted by IFRS 9. The related amounts recognized in the consolidated balance sheet as of December 31, 2022, related to OCA were €333 million. The amounts recognized in the consolidated balance sheets as of December 31, 2022, 2021 and 2020 related to the valuation adjustments incorporated to the credit assessment derivative assets amounted to €-158 million €-121 million and €-142 million, respectively as Credit Valuation Adjustments (CVA), and amounted to €135 million, €104 million and €124 million, respectively as Debit Valuation Adjustment (DVA). The impact recorded under “Gains (losses) on financial assets and liabilities held for trading, net” in the consolidated income statement for the year ended December 31, 2022 and 2021 corresponding to the mentioned adjustments was a net impact of €0 million, and for the year ended 2020 was a loss of €-29 million. Valuation adjustments for financing risk The fair value of the positions recorded at fair value must reflect the entity's financing risk. Taking into account the above, the Group makes adjustments for financing risk valuation (Funding Valuation Adjustment FVA) in the estimates of the fair value of its assets and liabilities. The adjustment to the valuation for financing risk incorporates the cost of financing implicit in the valuation of positions at fair value. This adjustment reflects the cost of funding for non-collateralized or partially collateralized operations. Additionally, as of December 31, 2022, 2021 and 2020, €-16 million, €-11 million and €-9 million related to the FVA were recognized in the consolidated balance sheet, being the impact on results €-7 million, €-1 million and €-1 million, respectively. Valuation adjustments for valuation uncertainty The fair value of the positions recorded at fair value must reflect the valuation risk derived from the uncertainty in the valuation for concepts of pure uncertainty of prices, liquidity risk and model risks. This adjustment is aligned with the regulatory requirements for prudent valuation via valuation adjustments with an impact on CET1, and meets the requirements of EBA CRR 105.10 for this purpose. The adjustment to the valuation for liquidity incorporates an adjustment for Bid / Offer spreads in the valuation of positions that do not meet the necessary conditions to be considered a Market Maker operation. The adjustment to the valuation for model risk captures the uncertainty in the price associated with the products valued with the use of a valuation model ("Mark to Model") given the existence of more than one possible model applicable to the valuation of the product or the calibration of its parameters from the observations of inputs in the market. The adjustment to the valuation for price uncertainty includes the uncertainty associated with the dispersion in the values observed in the market for the prices taken in the valuation of assets or as inputs in the valuation models. The impact recorded under “Gains (losses) on financial assets and liabilities held for trading, net” in the consolidated income statement for the year ended December 31, 2022 corresponding to the mentioned adjustments was a net impact of €-43 million. An adjustment was also made as of December 31, 2022 on financial assets at fair value through other comprehensive income for a total of €-19 million. Financial assets and liabilities classified as level 3 The changes in the balance of level 3 financial assets and liabilities included in the consolidated balance sheets are as follows: Financial assets level 3: Changes in the year (Millions of Euros) 2022 2021 2020 Assets Liabilities Assets Liabilities Assets Liabilities Balance at the beginning 5,301 2,054 2,984 1,902 3,316 2,103 Changes in fair value recognized in profit and loss (1) 289 (131) 338 143 611 296 Changes in fair value not recognized in profit and loss (62) 14 (47) (10) (89) (4) Acquisitions, disposals and liquidations (2) (864) 782 2,531 156 (725) (652) Net transfers to level 3 (750) 74 (436) (80) 549 199 Exchange differences and others (64) (50) (69) (56) (160) (35) Discontinued operations (3) — — — — (518) (5) Balance at the end 3,850 2,743 5,301 2,054 2,984 1,902 (1) Profit or loss that is attributable to gains or losses relating to those financial assets and liabilities held as of December 31, 2022, 2021 and 2020. Valuation adjustments are recorded under the heading “Gains (losses) on financial assets and liabilities (net)”. (2) Of which, in 2021, the assets roll forward is comprised of €2,742 million of acquisitions and €211 million of disposals. The liabilities roll forward is comprised of €213 million of acquisitions and €57 million of sales. (3)The balance of 2020 corresponds mainly to the companies in the United States included in the USA Sale (see Notes 3 and 21). In 2022, the net volume of exposures classified as level 3 has been reduced. This reduction is mainly concentrated in repurchase agreements positions, derived from the rotation of the portfolio towards positions with better observability in the equity market of the inputs applied at their fair value. Additionally, the reduction in the volume of level 3 exposures of repurchase agreement positions is mitigated by the increase in the volume of level 3 exposures in derivatives, for which there is worse observability in the market of the inputs applied in their fair value. In 2021 there was an increase in the trading portfolio mainly due to the evolution of loans and advances and their corresponding funding with deposits. In line with this increase in the activity, and despite the improvement in the inputs used to value these assets in the market, there was an increase in the volume of exposures classified as level 3 which mainly corresponded to the temporary acquisitions of assets. In 2020, there was a reduction in financial assets held for trading and financial liabilities held for trading classified as Level 2 in the fair value hierarchy for an amount of €1,918 million and a reduction in financial assets held for trading and financial liabilities held for trading classified as level 3 in the fair value hierarchy for an amount of €461 million euros. Transfers among levels The Global Valuation Area, in collaboration with the Group, has established the rules for an appropriate financial instruments held for trading classification according to the fair value hierarchy defined by IFRS. On a monthly basis, any new assets added to the portfolio are classified, according to this criterion, by the subsidiaries. Then, there is a quarterly review of the portfolio in order to analyze the need for a change in classification of any of these assets. The financial instruments transferred among the different levels of measurement for the years ended December 31, 2022, 2021 and 2020 are at the following amounts in the consolidated balance sheets as of December 31, 2022, 2021 and 2020: Transfers among levels. December 2022 (Millions of Euros) From: Level 1 Level 2 Level 3 To: Level 2 Level 3 Level 1 Level 3 Level 1 Level 2 ASSETS Financial assets held for trading 683 1 1,909 340 24 911 Non-trading financial assets mandatorily at fair value through profit or loss — — 243 — 53 2 Financial assets designated at fair value through profit or loss — — 123 — — — Financial assets at fair value through other comprehensive income 1,723 — 715 — 18 83 Derivatives – Hedge accounting — — — — — — Total 2,407 1 2,990 340 95 996 LIABILITIES Financial liabilities held for trading 524 — 239 141 — 258 Financial liabilities designated at fair value through profit or loss — — — 221 — 55 Derivatives – Hedge accounting — — — 25 — — Total 524 — 239 387 — 313 Transfer among levels (Millions of Euros) 2021 2020 From: Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 To: Level 2 Level 3 Level 1 Level 3 Level 1 Level 2 Level 2 Level 3 Level 1 Level 3 Level 1 Level 2 ASSETS Financial assets held for trading 924 2 3

Note 9

Note 9	12 Months Ended
	Dec. 31, 2022
Cash Cash balances at central banks and other demand deposits [Abstract]
Disclosure Of Cash Cash Balances At Central Banks And Other Demand Deposits Explanatory [Text Block]	Cash, cash balances at central banks and other demand deposits The breakdown of the balance under the heading “Cash, cash balances at central banks and other demand deposits” in the consolidated balance sheets is as follows: Cash, cash balances at central banks and other demand deposits (Millions of Euros) Notes 2022 2021 2020 Cash on hand 6,533 6,877 6,447 Cash balances at central banks (1) 67,314 55,004 53,079 Other demand deposits 5,909 5,918 5,994 Total 8.1 79,756 67,799 65,520 (1) The variation is mainly due to an increase in balances at the Bank of Spain.

Note 10

Note 10	12 Months Ended
	Dec. 31, 2022
Financial assets and liabilities held for trading [Abstract]
Disclosure of financial assets and liabilities held for trading [Text Block]	Financial assets and liabilities held for tradingBreakdown of the balance The breakdown of the balance under these headings in the consolidated balance sheets is as follows: Financial assets and liabilities held for trading (Millions of Euros) Notes 2022 2021 2020 ASSETS Derivatives (1) 39,908 30,933 40,183 Equity instruments (2) 7.2.2 4,404 15,963 11,458 Credit institutions 317 816 633 Other sectors 4,086 15,147 10,824 Debt securities 7.2.2 24,367 25,790 23,970 Issued by central banks 821 936 1,011 Issued by public administrations 20,703 21,946 19,942 Issued by financial institutions 1,365 1,130 1,479 Other debt securities 1,477 1,778 1,538 Loans and advances 7.2.2 41,993 50,807 30,268 Loans and advances to central banks 1,632 3,467 53 Reverse repurchase agreement 1,632 3,467 53 Loans and advances to credit institutions 25,231 31,916 18,317 Reverse repurchase agreement (3) 25,201 31,901 18,310 Loans and advances to customers 15,130 15,424 11,898 Reverse repurchase agreement 14,832 14,916 11,295 Total assets 8.1 110,671 123,493 105,878 LIABILITIES Derivatives (1) 37,909 31,705 41,680 Short positions 13,487 15,135 12,312 Deposits 44,215 44,294 30,117 Deposits from central banks 3,950 11,248 6,277 Repurchase agreement 3,950 11,248 6,277 Deposits from credit institutions 28,924 16,176 14,377 Repurchase agreement 28,573 15,632 14,035 Customer deposits 11,341 16,870 9,463 Repurchase agreement 11,302 16,824 9,418 Total liabilities 8.1 95,611 91,135 84,109 (1) The variation is mainly due to the evolution of exchange rate derivatives at BBVA, S.A. (2) The variation is mainly due to sales at BBVA, S.A. (3) The variation corresponds mainly to the evolution of "Reverse repurchase agreement" of BBVA, S.A. As of December 31, 2022, 2021 and 2020 “Short positions” include €12,544 million, €14,298 million and €11,696 million, respectively, held with general governments. The derivatives portfolio arises from the Group’s need to manage the risks it is exposed to in the normal course of business and also to market products amongst the Group’s customers. As of December 31, 2022, 2021 and 2020, trading derivatives were mainly contracted in over-the-counter (OTC) markets, with counterparties, consisting primarily of credit institutions and other financial corporations, and are related to foreign-exchange, interest-rate and equity risk. Below is a breakdown by type of risk and market, of the fair value and notional amounts of derivatives recognized in the consolidated balance sheets, divided into organized and OTC markets: Derivatives by type of risk and by product or by type of market (Millions of Euros) 2022 2021 2020 Assets Liabilities Notional amount - Total Assets Liabilities Notional amount - Total Assets Liabilities Notional amount - Total Interest rate 19,563 18,220 4,286,531 15,782 15,615 3,902,760 26,451 26,028 3,252,066 OTC 19,558 18,215 4,278,249 15,774 15,610 3,884,561 26,447 26,020 3,233,718 Organized market 5 5 8,282 8 5 18,199 3 8 18,348 Equity instruments 3,067 3,770 76,749 2,802 4,123 72,656 2,626 4,143 72,176 OTC 1,810 2,127 52,739 775 1,930 48,695 584 1,836 42,351 Organized market 1,257 1,643 24,010 2,028 2,192 23,962 2,042 2,307 29,825 Foreign exchange and gold 16,971 15,528 589,705 12,104 11,471 533,395 10,952 11,216 461,898 OTC 16,954 15,505 580,850 12,090 11,445 526,590 10,942 11,216 457,180 Organized market 17 23 8,855 14 26 6,805 10 — 4,719 Credit 299 383 43,450 236 490 19,937 153 292 23,411 Credit default swap 293 282 41,760 236 254 18,121 146 156 21,529 Credit spread option — — — — — — — — — Total return swap 7 101 1,665 — 236 1,815 7 136 1,882 Other — — 25 — — — — — — Commodities 9 8 60 8 7 149 1 1 26 DERIVATIVES 39,908 37,909 4,996,495 30,933 31,705 4,528,897 40,183 41,680 3,809,577 Of which: OTC - credit institutions 28,385 26,454 1,205,895 21,069 22,488 1,073,921 24,432 27,244 958,017 Of which: OTC - other financial corporations 5,745 4,493 3,587,546 3,300 3,075 3,257,382 8,211 8,493 2,663,978 Of which: OTC - other 4,501 5,290 161,882 4,514 3,919 148,629 5,484 3,627 134,690

Note 11

Note 11	12 Months Ended
	Dec. 31, 2022
Non trading financial assets mandatorily at fair value through profit or loss [Abstract]
Disclosure of non trading financial assets mandatorily at fair value through profit or loss [Text Block]	Non-trading financial assets mandatorily at fair value through profit or loss The breakdown of the balance under this heading in the consolidated balance sheets is as follows: Non-trading financial assets mandatorily at fair value through profit or loss (Millions of Euros) Notes 2022 2021 2020 Equity instruments (1) 7.2.2 6,511 5,303 4,133 Debt securities 7.2.2 129 128 356 Loans and advances to customers 7.2.2 247 655 709 Total 8.1 6,888 6,086 5,198 (1) In 2022, an agreement was announced with Neon Payments Limited for the subscription of preferred shares representing approximately 21.7% of its capital stock (see Note 3).

Note 12

Note 12	12 Months Ended
	Dec. 31, 2022
Financial assets at fair value through profit or loss [abstract]
Disclosure of financial instruments at fair value through profit or loss [text block]	Financial assets and liabilities designated at fair value through profit or loss The breakdown of the balance under these headings in the consolidated balance sheets is as follows: Financial assets and liabilities designated at fair value through profit or loss (Millions of Euros) Notes 2022 2021 2020 ASSETS Debt securities 7.2.2 / 8.1 913 1,092 1,117 LIABILITIES Customer deposits 700 809 902 Debt certificates issued 3,288 3,396 4,531 Other financial liabilities: Unit-linked products 6,592 5,479 4,617 Total liabilities 8.1 10,580 9,683 10,050 Within “Financial liabilities designated at fair value through profit or loss”, liabilities linked to insurance products where the policyholder bears the risk (unit-link) are recorded. Since the liabilities linked to insurance products in which the policyholder assumes the risk are valued the same way as the assets associated to these insurance products, there is no credit risk component borne by the Group in relation to these liabilities. In addition, the assets and liabilities are included in these headings to reduce inconsistencies (asymmetries) in the valuation of those operations and those used to manage their risk.

Note 13

Note 13	12 Months Ended
	Dec. 31, 2022
Financial assets at fair value through other comprehensive income [abstract]
Disclosure of Financial Assets At Fair Value Through Other Comprehensive Income [Text Block]	Financial assets at fair value through other comprehensive incomeBreakdown of the balance The breakdown of the balance by the main financial instruments in the consolidated balance sheets is as follows: Financial assets at fair value through other comprehensive income (Millions of Euros) Notes 2022 2021 2020 Equity instruments 7.2.2 1,198 1,320 1,100 Debt securities (1) 57,755 59,074 68,308 Loans and advances to credit institutions 7.2.2 26 27 33 Total 8.1 58,980 60,421 69,440 Of which: loss allowances of debt securities (121) (74) (97) (1) The variation, in 2021 corresponds mainly to changes in the portfolio of financial assets issued by governments in BBVA, S.A. During financial years 2022, 2021 and 2020, there have been no significant reclassifications from the heading “Financial assets at fair value through other comprehensive income” to other headings or from other headings to “Financial assets at fair value through other comprehensive income”. The breakdown of the balance under the heading "Equity instruments" of the consolidated financial statements as of December 31, 2022, 2021 and 2020 is as follows: Financial assets at fair value through other comprehensive income. Equity instruments (Millions of Euros) 2022 2021 2020 Cost Unrealized gains Unrealized losses Fair value Cost Unrealized gains Unrealized losses Fair value Cost Unrealized gains Unrealized losses Fair value Listed equity instruments Spanish companies shares 2,235 — (1,274) 960 2,235 — (1,146) 1,088 2,182 — (1,309) 873 Foreign companies shares 102 44 (8) 138 98 35 (8) 125 100 38 (17) 121 The United States 43 — — 44 29 — — 29 27 — — 27 Mexico 1 30 — 31 1 28 — 29 1 33 — 34 Turkey — 7 — 7 — 4 — 5 2 4 — 6 Other countries 57 7 (8) 56 69 2 (8) 63 70 1 (17) 54 Subtotal listed equity instruments 2,336 44 (1,282) 1,098 2,333 35 (1,154) 1,214 2,282 38 (1,326) 995 Unlisted equity instruments Spanish companies shares 6 7 — 12 5 7 — 11 5 1 — 5 Foreign companies shares 25 64 (2) 87 55 41 (1) 95 58 43 (1) 100 The United States — — — — — — — — — — — — Mexico 1 — — 1 — — — 1 — — — 1 Turkey 6 — — 6 3 — — 3 5 — — 5 Other countries 19 64 (2) 81 51 41 (1) 91 52 43 (1) 94 Subtotal unlisted equity instruments 31 71 (2) 100 60 48 (1) 107 62 44 (1) 105 Total 2,367 115 (1,284) 1,198 2,393 83 (1,155) 1,320 2,344 82 (1,327) 1,100 The breakdown of the balance under the heading “Debt securities” of the consolidated financial statements as of December 31, 2022, 2021 and 2020, broken down by issuers, is as follows: Financial assets at fair value through other comprehensive income. Debt securities (Millions of Euros) 2022 2021 2020 Amortized cost Unrealized gains Unrealized losses Fair value Amortized cost Unrealized gains Unrealized losses Fair value Amortized cost Unrealized gains Unrealized losses Fair value Domestic debt securities Government and other government agency 17,799 154 (524) 17,429 15,889 656 — 16,544 28,582 801 (16) 29,367 Central banks — — — — — — — — — — — — Credit institutions 865 10 (20) 854 1,125 51 — 1,176 1,363 76 — 1,439 Other issuers 500 5 (10) 495 612 24 (1) 635 867 40 (1) 906 Subtotal 19,164 169 (555) 18,779 17,625 731 (2) 18,355 30,811 917 (17) 31,712 Foreign debt securities Mexico 11,566 3 (759) 10,810 11,097 32 (359) 10,769 9,107 291 (3) 9,395 Government and other government agency 11,013 2 (736) 10,278 10,467 21 (348) 10,141 8,309 271 (1) 8,579 Central banks — — — — — — — — — — — — Credit institutions 130 — (10) 119 120 3 (6) 118 113 5 — 118 Other issuers 423 2 (12) 413 509 7 (6) 510 685 15 (2) 698 Italy 4,568 53 (106) 4,515 7,407 213 (12) 7,608 3,897 367 — 4,263 Government and other government agency 4,402 52 (104) 4,349 7,274 212 (12) 7,474 3,789 366 — 4,154 Central banks — — — — — — — — — — — — Credit institutions 39 — — 39 47 — — 47 48 — — 48 Other issuers 127 1 (1) 126 86 1 — 87 60 1 — 61 Japan 2,920 7 (1) 2,926 4,961 7 — 4,968 4,551 1 (3) 4,549 Government and other government agency 2,824 6 — 2,830 4,906 7 — 4,913 4,492 — (3) 4,489 Central banks — — — — — — — — — — — — Credit institutions 14 — (1) 13 18 — — 18 — — — — Other issuers 82 1 — 83 36 1 — 37 59 1 — 60 The United States 5,245 39 (263) 5,020 3,900 44 (18) 3,926 4,642 52 (3) 4,691 Government and other government agency 2,956 17 (257) 2,716 1,754 7 (17) 1,744 2,307 9 (1) 2,315 Central banks — — — — — — — — — — — — Credit institutions 89 1 — 89 114 2 — 116 186 3 — 188 Other issuers 2,200 21 (6) 2,215 2,032 35 (1) 2,065 2,149 40 (2) 2,187 Turkey 3,213 700 (56) 3,858 2,888 199 (168) 2,920 3,456 90 (73) 3,473 Government and other government agency 3,213 700 (56) 3,858 2,888 199 (168) 2,920 3,456 90 (73) 3,473 Central banks — — — — — — — — — — — — Credit institutions — — — — — — — — — — — — Other issuers — — — — — — — — — — — — Other countries 11,928 194 (274) 11,848 10,298 286 (55) 10,529 9,892 372 (39) 10,225 Other foreign governments and government agency 3,093 120 (154) 3,059 2,488 115 (29) 2,574 2,177 136 (14) 2,300 Central banks 3,098 8 (12) 3,094 1,698 3 (5) 1,696 1,599 21 (8) 1,611 Credit institutions 2,087 40 (59) 2,068 2,306 92 (16) 2,382 2,468 116 (8) 2,576 Other issuers 3,649 27 (49) 3,627 3,807 76 (6) 3,877 3,648 99 (8) 3,738 Subtotal 39,440 996 (1,459) 38,977 40,551 780 (612) 40,719 35,545 1,172 (120) 36,596 Total 58,605 1,165 (2,014) 57,755 58,176 1,511 (614) 59,074 66,356 2,089 (137) 68,308 The credit ratings of the issuers of debt securities as of December 31, 2022, 2021 and 2020 are as follows: Debt securities by rating 2022 2021 2020 Fair value (Millions of Euros) % Fair value (Millions of Euros) % Fair value (Millions of euros) % AAA 3,339 5.8 % 2,413 4.1 % 4,345 6.4 % AA+ 490 0.8 % 586 1.0 % 595 0.9 % AA 416 0.7 % 646 1.1 % 449 0.7 % AA- 472 0.8 % 327 0.6 % 406 0.6 % A+ 3,866 6.7 % 6,179 10.5 % 5,912 8.7 % A 1,663 2.9 % 1,676 2.8 % 2,112 3.1 % A- 20,350 35.2 % 18,760 31.8 % 31,614 46.3 % BBB+ 11,423 19.8 % 11,465 19.4 % 8,629 12.6 % BBB 7,328 12.7 % 10,961 18.6 % 4,054 5.9 % BBB- 964 1.7 % 1,310 2.2 % 5,116 7.5 % BB+ or below 7,202 12.5 % 4,379 7.4 % 4,731 6.9 % Unclassified 241 0.4 % 372 0.6 % 345 0.5 % Total 57,755 100.0 % 59,074 100.0 % 68,308 100.0 % The changes in the gains/losses (net of taxes) in 2022, 2021 and 2020 of debt securities recognized under the equity heading “Accumulated other comprehensive income (loss) – Items that may be reclassified to profit or loss – Fair value changes of debt instruments measured at fair value through other comprehensive income” and equity instruments recognized under the equity heading “Accumulated other comprehensive income (loss) – Items that will not be reclassified to profit or loss –Fair value changes of equity instruments measured at fair value through other comprehensive income” in the consolidated balance sheets are as follows: Other comprehensive income - Changes in gains (losses) (Millions of Euros) Debt securities Equity instruments Notes 2022 2021 2020 2022 2021 2020 Balance at the beginning 1,274 2,069 1,760 (1,079) (1,256) (403) Valuation gains and losses (2,694) (1,058) 489 (167) 183 (803) Amounts transferred to income 20 (63) (72) Amounts transferred to Reserves (2) — (73) Income tax and other 838 325 (107) 54 (7) 23 Balance at the end 30 (562) 1,274 2,069 (1,194) (1,079) (1,256) In 2022, 2021 and 2020, equity instruments presented a decrease of €167 million, an increase of €183 million and a decrease of €803 million, respectively, in the heading “Gains and losses from valuation - Accumulated other comprehensive income - Items that will not be reclassified to profit and loss - Fair value changes of equity instruments measured at fair value through other comprehensive income”, mainly due to changes in Telefonica’s share price.

Note 14

Note 14	12 Months Ended
	Dec. 31, 2022
Financial Assets At Amortised Cost [Abstract]
Disclosure of financial assets at amortised cost [Text Block]	Financial assets at amortized costBreakdown of the balance The breakdown of the balance under this heading in the consolidated balance sheets, according to the nature of the financial instrument, is as follows: Financial assets at amortized cost (Millions of Euros) Notes 2022 2021 2020 Debt securities 43,606 34,781 35,737 Central banks 21 15 — Government 40,389 32,130 28,727 Credit institutions 1,177 817 783 Other financial corporations 857 525 5,027 Non-financial corporations 1,162 1,295 1,200 Loans and advances to central banks 4,401 5,681 6,209 Loans and advances to credit institutions 16,031 13,276 14,575 Reverse repurchase agreements 5,251 2,788 1,914 Other loans and advances 10,780 10,488 12,661 Loans and advances to customers 7.2.2 358,023 318,939 311,147 Government 20,892 19,682 19,391 Other financial corporations 12,765 9,804 9,817 Non-financial corporations 165,510 140,993 136,424 Other 158,855 148,461 145,515 Total 8.1 422,061 372,676 367,668 Of which: impaired assets of loans and advances to customers 7.2.2 13,493 14,657 14,672 Of which: loss allowances of loans and advances 7.2.5 (11,291) (11,142) (12,141) Of which: loss allowances of debt securities (93) (52) (48) During financial years 2022, 2021 and 2020, there have been no significant reclassifications from the heading “Financial assets at amortized cost” to other headings or from other headings to “Financial assets at amortized cost”. The breakdown of the balance under the heading “Debt securities” in the consolidated balance sheets, according to the issuer of the debt securities, is as follows: Financial assets at amortized cost. Debt securities. (Millions of Euros) 2022 2021 2020 Amortized cost Unrealized gains Unrealized losses Fair value Amortized cost Unrealized gains Unrealized losses Fair value Amortized cost Unrealized gains Unrealized losses Fair value Domestic debt securities Government and other government agencies 18,397 10 (1,330) 17,077 17,693 1,326 (7) 19,013 13,656 1,212 — 14,868 Central banks — — — — — — — — — — — — Credit institutions — — — — — — — — — — — — Other issuers 144 1 (18) 127 337 10 (6) 341 4,835 59 (7) 4,887 Subtotal 18,541 11 (1,348) 17,204 18,031 1,336 (13) 19,353 18,492 1,271 (7) 19,756 Foreign debt securities Mexico 10,743 — — 10,743 8,464 182 (138) 8,508 7,771 534 (16) 8,289 Government and other government agencies 9,806 — — 9,806 7,669 170 (131) 7,708 6,963 479 — 7,442 Central banks — — — — — — — — — — — — Credit institutions 745 — — 745 614 11 — 625 632 55 — 687 Other issuers 192 — — 192 181 1 (7) 175 176 — (16) 160 The United States 2,412 — (10) 2,402 93 — — 93 52 — (26) 26 Government and other government agencies 2,159 — (5) 2,154 10 — — 10 14 — — 14 Central banks — — — — — — — — — — — — Credit institutions 28 — (2) 27 26 — — 26 23 — (16) 7 Other issuers 224 — (3) 221 57 — — 57 15 — (10) 5 Turkey 5,332 — — 5,332 2,634 143 (95) 2,682 3,628 95 (25) 3,698 Government and other government agencies 5,325 — — 5,325 2,628 143 (95) 2,676 3,621 95 (25) 3,691 Central banks — — — — — — — — — — — — Credit institutions 6 — — 6 5 — — 5 6 — — 6 Other issuers — — — — — — — — 1 — — 1 Other countries 6,578 44 (343) 6,280 5,559 289 (37) 5,812 5,795 505 (1) 6,299 Other foreign governments and other government agency 4,701 32 (311) 4,423 4,144 257 (28) 4,374 4,473 467 (1) 4,939 Central banks 21 — (1) 21 — — — — — — — — Credit institutions 397 2 (11) 389 171 — — 171 122 — — 122 Other issuers 1,458 10 (21) 1,448 1,243 32 (9) 1,267 1,200 38 — 1,238 Subtotal 25,065 45 (353) 24,757 16,750 614 (270) 17,094 17,245 1,134 (68) 18,311 Total 43,606 56 (1,701) 41,961 34,781 1,950 (284) 36,447 35,737 2,405 (75) 38,067 As of December 31, 2022, 2021 and 2020, the distribution according to the credit quality (ratings) of the issuers of debt securities classified as financial assets at amortized cost, was as follows: Debt securities by rating 2022 2021 2020 Carrying amount (Millions of Euros) % Carrying amount (Millions of Euros) % Carrying amount (Millions of Euros) % AAA 3,068 7.0 % 143 0.4 % 151 0.4 % AA+ 217 0.5 % 77 0.2 % 74 0.2 % AA 86 0.2 % 76 0.2 % 64 0.2 % AA- 108 0.2 % 69 0.2 % 48 0.1 % A+ 13 — % 62 0.2 % 42 — % A 592 1.4 % 619 1.8 % 590 1.7 % A- 17,050 39.1 % 16,312 46.9 % 16,736 46.8 % BBB+ 11,037 25.3 % 9,336 26.8 % 7,919 22.2 % BBB 4,265 9.8 % 3,853 11.1 % 942 2.6 % BBB- 535 1.2 % 527 1.5 % 4,499 12.6 % BB+ or below 5,967 13.7 % 3,120 9.0 % 3,928 11.0 % Unclassified 667 1.5 % 587 1.7 % 743 2.1 % Total 43,606 100.0 % 34,781 100.0 % 35,737 100.0 % The breakdown of the balance under this heading in the consolidated balance sheets, according to their nature, is as follows: Loans and advances to customers (Millions of Euros) 2022 2021 2020 On demand and short notice 4,101 3,161 2,835 Credit card debt 18,898 14,030 13,093 Trade receivables 25,987 19,524 15,544 Finance leases 8,571 7,911 7,650 Reverse repurchase agreements 102 23 71 Other term loans 294,059 268,047 267,031 Advances that are not loans 6,305 6,243 4,924 Total 358,023 318,939 311,147 The heading “Financial assets at amortized cost – Loans and advances to customers” in the consolidated balance sheets also includes certain secured loans that, pursuant to the Mortgage Market Act, are linked to long-term mortgage covered bonds. The following table sets forth a breakdown of the gross carrying amount "Loans and advances to customers" with maturity greater than one year by fixed and variable rate as of December 31, 2022, 2021 and 2020: Loans and advances maturing in more than one year by fixed and variable rate (Millions of Euros) 2022 2021 2020 Domestic Foreign Total Domestic Foreign Total Domestic Foreign Total Fixed rate 59,394 67,874 127,269 56,756 62,228 118,984 46,104 66,444 112,548 Variable rate 69,647 53,440 123,087 75,544 44,237 119,781 86,710 41,452 128,162 Total 129,042 121,314 250,356 132,300 106,465 238,765 132,814 107,895 240,710 As of December 31, 2022, 2021 and 2020, 51%, 50% and 47%, respectively, of "Loans and advances to customers" with maturity greater than one year have fixed-interest rates and 49%, 50% and 53%, respectively, have variable interest rates. This heading also includes some loans that have been securitized. The balances recognized in the consolidated balance sheets corresponding to these securitized loans are as follows: Securitized loans (Millions of Euros) 2022 2021 2020 Securitized mortgage assets 23,290 23,695 23,953 Other securitized assets 5,495 6,547 6,144 Total 28,784 30,242 30,098

Note 15

Note 15	12 Months Ended
	Dec. 31, 2022
Hedging derivatives and fair value changes of the hedged items in portfolio hedge of interest rate risk [Abstract]
Disclosure of Hedging derivatives and fair value changes of the hedged items in portfolio hedge of interest rate risk [Text Block]	Hedging derivatives and fair value changes of the hedged items in portfolio hedges of interest rate risk The balance of these headings in the consolidated balance sheets is as follows: Derivatives – Hedge accounting and fair value changes of the hedged items in portfolio hedge of interest rate risk (Millions of Euros) 2022 2021 2020 ASSETS Derivatives - Hedge accounting 1,891 1,805 1,991 Fair value changes of the hedged items in portfolio hedges of interest rate risk (148) 5 51 LIABILITIES Derivatives - Hedge accounting 3,303 2,626 2,318 Fair value changes of the hedged items in portfolio hedges of interest rate risk — — — As of December 31, 2022, 2021 and 2020, the main positions hedged by the Group and the derivatives designated to hedge those positions were: – Fair value hedging: a. Fixed-interest debt securities at fair value through other comprehensive income and at amortized cost: The interest rate risk of these securities is hedged using interest rate derivatives (fixed-variable swaps) and forward sales. b. Long-term fixed-interest debt securities issued by the Bank: the interest rate risk of these securities is hedged using interest rate derivatives (fixed-variable swaps). c. Fixed-interest loans: The equity price risk of these instruments is hedged using interest rate derivatives (fixed-variable swaps). d. Fixed-interest and/or embedded derivative deposit portfolio hedges: it covers the interest rate risk through fixed-variable swaps. The valuation of the borrowed deposits corresponding to the interest rate risk is in the heading "Fair value changes of the hedged items in portfolio hedges of interest rate risk”. – Cash-flow hedges: Most of the hedged items are floating interest-rate loans and asset hedges linked to the inflation of the amortized cost portfolio and the financial assets at fair value through other comprehensive income portfolio. This risk is hedged using foreign-exchange, interest-rate swaps, inflation and FRA (Forward Rate Agreement). – Net foreign-currency investment hedges: These hedged risks are foreign-currency investments in the Group’s foreign subsidiaries. This risk is hedged mainly with foreign-exchange options and forward currency sales and purchases. Note 7 analyzes the Group’s main risks that are hedged using these financial instruments. The details of the net positions by hedged risk of the fair value of the hedging derivatives recognized in the consolidated balance sheets are as follows: Derivatives - Hedge accounting. Breakdown by type of risk and type of hedge (Millions of Euros) 2022 2021 2020 Assets Liabilities Assets Liabilities Assets Liabilities Interest rate 656 376 697 322 989 525 OTC 656 376 697 322 989 525 Organized market — — — — — — Equity — — — — — — OTC — — — — — — Organized market — — — — — — Foreign exchange and gold 259 83 463 135 435 350 OTC 259 83 463 135 435 350 Organized market — — — — — — Credit — — — — — — Commodities — — — — — — Other — — — — FAIR VALUE HEDGES 915 459 1,160 457 1,424 874 Interest rate 470 2,763 228 1,786 154 1,055 OTC 454 2,763 226 1,786 154 1,041 Organized market 16 2 — — 15 Equity — — — — — — Foreign exchange and gold 239 46 180 79 225 55 OTC 239 45 180 79 225 50 Organized market — 1 — — — 5 Credit — — — — — — Commodities — — — — — — Other — — — — — — CASH FLOW HEDGES 708 2,809 408 1,865 379 1,111 HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION 213 26 198 196 166 139 PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK 7 8 18 95 18 170 PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK 48 1 21 13 3 23 DERIVATIVES-HEDGE ACCOUNTING 1,891 3,303 1,805 2,626 1,991 2,318 of which: 1,577 2,911 1,454 2,248 1,718 1,965 of which: 297 391 349 378 273 333 Below there is a breakdown of the items covered by fair value hedges: Hedged items in fair value hedges (Millions of Euros) Carrying amount Hedge adjustments included in the carrying amount of assets/liabilities (1) Remaining adjustments for discontinued micro hedges including hedges of net positions (1) Hedged items in portfolio hedge of interest rate risk 2022 2021 2022 2021 2022 2021 2022 2021 ASSETS Financial assets measured at fair value through other comprehensive income 13,994 20,333 (1,024) (52) 2 11 — — Interest rate 13,602 20,285 Foreign exchange and gold 327 — Other 66 49 Financial assets measured at amortized cost 4,838 8,273 (485) 168 13 5 1,179 1,997 Interest rate 4,835 8,270 Foreign exchange and gold 3 2 LIABILITIES Financial liabilities measured at amortized costs 34,898 24,567 1,299 (690) — — — — Interest rate 34,894 24,563 Foreign exchange and gold 5 5 (1) The balance of discontinued hedges is not significant. The following is the breakdown, by their notional maturities, of the hedging instruments as of December 31, 2022: Calendar of the notional maturities of the hedging instruments (Millions of Euros) Up to 3 months From 3 months to 1 year From 1 to 5 years More than 5 years Total FAIR VALUE HEDGES 2,697 5,629 31,055 12,944 52,325 Of which: Interest rate 2,697 5,524 29,031 12,944 50,196 CASH FLOW HEDGES 4,495 17,900 27,732 3,051 53,178 Of which: Interest rate 4,430 17,900 25,777 2,932 51,040 HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION 5,292 4,738 — — 10,031 PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK 87 27 1,609 1,067 2,790 PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK 340 140 573 65 1,118 DERIVATIVES-HEDGE ACCOUNTING 12,912 28,434 60,969 17,128 119,442 In 2022, 2021 and 2020, there was no reclassification in the consolidated income statements of any amount corresponding to cash flow hedges that was previously recognized in equity (see Note 41). The amount for derivatives designated as accounting hedges that did not pass the effectiveness test in the years ended December 31, 2022, 2021 and 2020 were not material. IBOR Reform The transition from IBOR indices to the new risk free rates (RFR) (see Note 7.3.4) may cause uncertainty about the future of some references or its impact on the contracts held by an entity, which could cause uncertainty about the term or the amounts of the cash flows of the hedged instrument or the hedging instrument. Due to such uncertainties, in the period before the benchmark rate reform actually takes place, some entities may be forced to discontinue hedge accounting, or not be able to designate new hedging relationships. To avoid this, the IASB made a series of transitory amendments to IFRS 9, IAS 39 and IFRS 7 providing temporary exceptions to the application of certain specific hedge accounting requirements that are applicable to all hedging relationships that are affected by the uncertainty derived from the IBOR Reform. These exceptions should end once the uncertainty is resolved (rates to be modified according to the new RFRs) or the hedge ceases to exist. The nominal amount of the hedging instruments for hedging relationships directly affected by the IBOR reform as of December 31, 2022 is the following: Hedges affected by the IBOR reform (Millions of Euros) LIBOR USD LIBOR GBP Other Total Cash flow hedges 1,061 — 316 1,377 Fair value hedges 7,276 369 657 8,302

Note 16

Note 16	12 Months Ended
	Dec. 31, 2022
Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]
Disclosure of Investments In Subsidiaries Joint Ventures And Associates [Text Block]	Investments in joint ventures and associates Joint ventures and associates The breakdown of the balance of “Investments in joint ventures and associates” in the consolidated balance sheets is as follows: Joint ventures and associates. Breakdown by entities (Millions of Euros) Joint ventures 2022 2021 2020 Altura Markets, S.V., S.A. 42 76 77 RCI Colombia 36 40 36 Desarrollo Metropolitanos del Sur, S.L. — 18 17 Other 22 18 19 Subtotal 100 152 149 Associates Divarian Propiedad, S.A.U. — — 567 Metrovacesa, S.A. 259 259 285 BBVA Allianz Seguros y Reaseguros, S.A. 248 254 250 Atom Holdco Ltd 132 77 64 Solaris SE 66 61 39 Cofides 31 28 25 Redsys servicios de procesamiento, S.L. 20 19 14 Servicios Electrónicos Globales S.A. de CV 23 15 11 Other 37 35 33 Subtotal 816 749 1,288 Total 916 900 1,437 Details of the joint ventures and associates as of December 31, 2022 are shown in Appendix II. The following is a summary of the changes in the years ended December 31, 2022, 2021 and 2020 under this heading in the consolidated balance sheets: Joint ventures and associates. Changes in the year (Millions of Euros) Notes 2022 2021 2020 Balance at the beginning 900 1,437 1,488 Acquisitions and capital increases 87 22 257 Disposals and capital reductions (88) (1) (47) Transfers and changes of consolidation method — (559) (7) Share of profit and loss 39 20 1 (39) Exchange differences (1) 9 (27) Dividends, valuation adjustments and others (2) (9) (188) Balance at the end 916 900 1,437 During the year 2022, the most significant changes under the heading "Investment in joint ventures and associates" correspond to capital increases in Atom Holdco Limited. During the year 2022 Atom Holdco Limited, the owner of 100% of the shares of Atom Bank PLC, was created. BBVA became a shareholder of Atom Holdco Limited under the same terms and conditions as those previously applicable under the agreement with Atom Bank PLC. During the year 2021, the most significant changes in the heading “Investment in joint ventures and associates” correspond to the reclassification of the 20% stake in Divarian Property, S.A.U. under the heading "Non-current assets and disposal groups classified as held for sale" in July 2021 and their subsequent sale in October 2021 (see Note 21). During the year 2020, the most significant changes in the heading “Investments in joint ventures and associates” correspond to changes in the valuation of Metrovacesa and BBVA Allianz Seguros y Reaseguros, S.A. Appendix III provides notifications on acquisitions and disposals of holdings in subsidiaries, joint ventures and associates, in compliance with article 155 of the Corporations Act and article 125 of the Securities Market Act 4/2015. If these entities had been consolidated rather than accounted for using the equity method, the change in each of the lines of balance sheet and the consolidated income statement would not be significant. As of December 31, 2022, 2021 and 2020 there was no financial support agreement or other contractual commitment to associates and joint ventures entities from the holding or the subsidiaries that are not recognized in the financial statements (see Note 53.2). As of December 31, 2022, 2021 and 2020 there was no contingent liability in connection with the investments in joint ventures and associates (see Note 53.2).

Note 17

Note 17	12 Months Ended
	Dec. 31, 2022
Tangible Assets [Abstract]
Disclosure of tangible assets [Text Block]	Tangible assets The breakdown and movement of the balance and changes of 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 2022 (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 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 variation in 2022 corresponds mainly to 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 implementation in Turkey (see Note 2.2.19). Tangible assets. Breakdown by type of assets and changes in the year 2021 (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 4,380 52 5,515 3,061 123 201 345 13,677 Additions 58 31 262 230 4 — — 585 Retirements (5) (1) (281) (59) — (1) — (347) Acquisition of subsidiaries in the year — — — — — — — — Disposal of entities in the year — — — — — — — — Transfers (112) (8) (29) (34) 35 1 — (147) Exchange difference and other 29 (7) (79) (44) — (54) (78) (233) Balance at the end 4,350 67 5,388 3,154 162 147 267 13,535 Accrued depreciation Balance at the beginning 833 — 3,859 582 27 16 54 5,371 Additions 45 79 — 358 284 15 4 — 740 Additions transfer to discontinued operations — — — — — — — — Retirements (19) — (259) (16) — (4) — (298) Acquisition of subsidiaries in the year — — — — — — — — Disposal of entities in the year — — — — — — — — Transfers (23) — (17) (5) 5 1 — (39) Exchange difference and other 30 — (108) (34) — — (21) (134) Balance at the end 900 — 3,833 811 47 17 33 5,641 Impairment Balance at the beginning 149 — — 274 26 34 — 483 Additions (1) 49 — — 1 151 8 1 — 161 Additions transfer to discontinued operations — — — — — — — — Retirements — — — — — — — — Acquisition of subsidiaries in the year — — — — — — — — Disposal of entities in the year — — — — — — — — Transfers (24) — 17 — — 2 — (5) Exchange difference and other (11) — (18) 2 — (16) — (43) Balance at the end 114 — — 427 34 21 — 596 Net tangible assets Balance at the beginning 3,398 52 1,656 2,205 70 151 291 7,823 Balance at the end 3,336 67 1,555 1,916 81 109 234 7,298 (1) In 2021, it includes allowances on right of use of the rented offices after the agreement with union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 24 and 49). Tangible assets. Breakdown by type of assets and changes in the year 2020 (Millions of euros) Right to use asset Total Notes Land and buildings Work in progress Furniture, fixtures and vehicles Own use Investment properties Investment properties Assets leased out under an operating lease Cost Balance at the beginning 6,001 56 6,351 3,516 101 216 337 16,578 Additions 157 54 255 183 0 2 — 651 Retirements (10) (23) (294) (157) (3) (11) — (498) Acquisition of subsidiaries in the year — — — — — — — — Companies held for sale (1) (925) (31) (366) (294) — — — (1,616) Transfers (248) (2) (5) (60) 25 18 — (272) Exchange difference and other (595) (2) (426) (127) — (24) 8 (1,166) Balance at the end 4,380 52 5,515 3,061 123 201 345 13,677 Accrued depreciation Balance at the beginning 1,253 — 4,344 370 11 15 74 6,067 Additions 45 83 — 370 312 12 3 1 781 Additions transfer to discontinued operations (1) 24 — 20 32 — — — 76 Retirements (2) — (248) (10) — — — (260) Acquisition of subsidiaries in the year — — — — — — — — Companies held for sale (1) (373) — (321) (71) — — — (765) Transfers (42) — (12) (9) 4 1 — (58) Exchange difference and other (110) — (294) (42) — (3) (21) (470) Balance at the end 833 — 3,859 582 27 16 54 5,371 Impairment Balance at the beginning 212 — — 191 14 26 — 443 Additions 49 18 — 26 68 12 1 — 125 Retirements — — — — — — — — Acquisition of subsidiaries in the year — — — — — — — — Companies held for sale (1) (8) — — — — — — (8) Transfers (68) — — 10 — 7 — (51) Exchange difference and other (5) — (26) 5 — — — (26) Balance at the end 149 — — 274 26 34 — 483 Net tangible assets Balance at the beginning 4,536 56 2,007 2,955 76 175 263 10,068 Balance at the end 3,398 52 1,656 2,205 70 151 291 7,823 (1) Amount is mainly due to the companies in the United States included in the USA Sale (see Notes 3 and 21). 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, 2022, 2021 and 2020, the cost of fully amortized tangible assets that remained in use were €2,443, €2,318 and €2,299 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, 2022, 2021 and 2020: Tangible assets by Spanish and foreign subsidiaries. Net assets values (Millions of euros) 2022 ⁽¹⁾ 2021 ⁽²⁾ 2020 BBVA and Spanish subsidiaries 4,285 3,873 4,294 Foreign subsidiaries 4,452 3,425 3,529 Total 8,737 7,298 7,823 (1) The variation in 2022 corresponds mainly to 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 2021 is mainly due to the reclassification of owned offices and facilities from "Tangible assets" to "Non-current assets and disposal groups classified as held for sale" (see Notes 21, 24 and 50). Purchase of Tree Inversiones Inmobiliarias SOCIMI, S.A. (Tree) to 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 registered 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 have been registered 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.

Note 18

Note 18	12 Months Ended
	Dec. 31, 2022
Intangible assets and goodwill [abstract]
Disclosure of intangible assets [text block]	Intangible assetsGoodwill The breakdown of the balance under this heading in the consolidated balance sheets, according to the CGU to which goodwill has been allocated, is as follows: Goodwill. Breakdown by CGU and changes of the year (Millions of Euros) The United States (1) Mexico Turkey (2) Colombia Chile Other Total Balance as of December 31, 2019 3,846 550 346 164 27 22 4,955 Additions — — — — — — — Exchange difference (22) (72) (92) (21) — (1) (208) Impairment (2,084) — — — — (13) (2,097) Companies held for sale (1,740) — — — — — (1,740) Other — — — — — — — Balance as of December 31, 2020 — 478 254 143 27 8 910 Additions — — — — — — — Exchange difference — 26 (102) (9) (3) — (88) Impairment — — — — — (4) (4) Companies held for sale — — — — — — — Other — — — — — — — Balance as of December 31, 2021 — 504 152 134 24 4 818 Additions — — — — — — — Exchange difference — 55 — (16) 1 1 41 Impairment — — — — — — — Companies held for sale — — — — — — Other — (152) — — — (152) Balance as of December 31, 2022 — 559 — 118 25 5 707 (1) Since the USA sale agreement, the United States is no longer considered a CGU (see Note 3). (2) As a result of the application of IAS 29, as indicated in Note 2. 2.19 , the book value of the Turkish CGU exceed ed the existing recoverable value as of December 31, 2021 , and as a consequence the goodwill as well as other intangible assets (see Note 18.2) assigned to the Turkish CGU were derecognized. Goodwill in business combinations There were no significant business combinations during 2022, 2021 and 2020. Impairment Test As mentioned in Note 2.2.7, the CGU to which goodwill has been allocated, are periodically tested for impairment by including the allocated goodwill in their carrying amount. This analysis is performed at least annually and whenever there is any indication of impairment. Furthermore, it is analyzed whether certain changes in the valuation assumptions used could give rise to differences in the result of the impairment test. The BBVA Group performs estimations on the recoverable amount of certain CGU by calculating the value in use through the discounted value of future cash flows method. The main hypotheses used for the value in use calculation are the following: – The forecast cash flows, including net interest margin and cost of risk, estimated by the Group's management, and based on the latest available budgets for the next 4 to 5 years, considering the macroeconomic variables of each CGU, regarding the existing balance structure as well as macroeconomic variables such as the evolution of interest rates and the CPI of the geography where the CGU is located, among others. – The constant growth rate for extrapolating cash flows, starting in the fourth or fifth year, beyond the period covered by the budgets or forecasts. – The discount rate on future cash flows, which coincides with the cost of capital assigned to each CGU, and which consists of a risk-free rate plus a premium that reflects the inherent risk of each of the businesses evaluated. The focus used by the Group's management to determine the values of the assumptions is based both on its projections and past experience. These values are verified and use external sources of information, wherever possible. Goodwill - Mexico CGU The Group’s most significant goodwill corresponds to the CGU in Mexico, the main significant assumptions used in the impairment test of this CGU as of December 31, 2022, 2021 and 2020 are as follows: Impairment test assumptions CGU goodwill in Mexico 2022 2021 2020 Discount rate (1) 12.7 % 14.5 % 15.3 % Growth rate 6.3 % 5.7 % 5.7 % (1) After tax discount rates. In accordance with paragraph 33.c of IAS 36, as of December 31, 2022, the Group used a growth rate of 6.3% based on the real GDP growth rate of Mexico, the expected inflation rate and the potential growth of the banking sector in Mexico. The assumptions with a greater relative weight and whose volatility could have a greater impact in determining the present value of the cash flows starting on the fourth year are the discount rate and the growth rate. The table below shows, in a simplified way, the relative variation by which the CGU recoverable amount would increase (or decrease) as a result of a reasonable variation (in basis points) of each of the key assumptions, considered in isolation as of December 31, 2022, where, in each case, their value in use would continue to exceed their book value : Sensitivity analysis for main assumptions - Mexico Increase of 50 basis points (1) Decrease of 50 basis points (1) Discount rate (7 %) 8 % Growth rate 5 % (5 %) (1) The use of very different discount or growth rates would be inconsistent with the macroeconomic assumptions under which the Unit builds its business plan, such as inflation assumptions or interest rate curves used to determine cash flows. Goodwill - Turkey CGU As a result of the application of IAS 29 in 2022, as indicated in Note 2.2.19, the book value of the Turkish CGU exceeded the existing recoverable value as of December 31, 2021 and as a consequence the goodwill as well as other intangible assets (see Note 18.2) assigned to the Turkish CGU were derecognized. The main significant assumptions used in the impairment test of this CGU as of December 31, 2021 were a discount rate (after tax) of 27.0% and a growth rate of 7.0% (21.0% and 7.0% respectively as of December 31, 2020). Goodwill - The United States CGU Since the USA sale in 2021, the United States is no longer considered a CGU (see Note 3). As of March 31, 2020, the Group identified an indicator of impairment of goodwill in the United States CGU and as a result of the goodwill impairment test, the Group estimated impairment in the United States CGU of €2,084 million, which was mainly due to the negative impact of the update of the macroeconomic scenario following the COVID-19 pandemic and the expected evolution of interest rates. This recognition did not affect the tangible book value or the liquidity nor the solvency ratio of the BBVA Group. The main significant assumptions used in the impairment test of this CGU as of March 31, 2020 were a discount rate (after tax) of 10.3% and a growth rate of 3.0%. Goodwill - Other CGUs The impairment tests carried out on the rest of the CGUs have not detected significant impairment. Likewise, the sensitivity analysis on the main assumptions carried out for the rest of the CGU of the Group indicate that their value in use would continue to exceed their book value. The breakdown of the balance and changes of this heading in the consolidated balance sheets, according to the nature of the related items, is as follows: Other intangible assets (Millions of Euros) 2022 2021 2020 Computer software acquisition expense 1,393 1,239 1,202 Other intangible assets with an infinite useful life 13 12 12 Other intangible assets with a definite useful life 43 128 221 Total 1,449 1,379 1,435 The changes of this heading during the years ended December 31, 2022, 2021 and 2020, are as follows: Other intangible assets (Millions of Euros) Notes Computer software Other intangible assets Total of intangible assets 2022 2021 2020 2022 2021 2020 2022 2021 2020 Balance at the beginning 1,239 1,202 1,598 140 233 412 1,379 1,435 2,010 Additions 592 470 452 — — 8 592 470 460 Amortization in the year 45 (490) (446) (448) (20) (48) (59) (510) (494) (507) Amortization transfer to discontinued operations (1) — — (77) — — (3) — — (80) Exchange differences and other 80 29 (38) (63) (45) (91) 17 (16) (129) Impairment (25) (15) (6) — — — (25) (15) (6) Decreases by companies held for sale (1) — — (279) — — (34) — — (313) Balance at the end 1,396 1,239 1,202 56 140 233 1,453 1,379 1,435 (1) Amount is mainly due to the companies in the United States included in the USA Sale (see Notes 3 and 21). As of December 31, 2022, 2021 and 2020, the cost of fully amortized intangible assets that remained in use were €3,490 million, €2,992 million and €2,622 million respectively, while their recoverable value was not significant.

Note 19

Note 19	12 Months Ended
	Dec. 31, 2022
Tax Assets And Liabilties [Abstract]
Disclosure of tax assets and liabilities [Text Block]	Tax assets and liabilitiesConsolidated tax group Pursuant to current legislation, BBVA consolidated tax group in Spain includes the Bank (as the parent company) and its Spanish subsidiaries that meet the requirements provided for under Spanish legislation regulating the taxation regime for the consolidated profit of corporate groups. The Group’s non-Spanish banks and subsidiaries file tax returns in accordance with the tax legislation in force in each country. At the date of preparation of these financial statements, the BBVA consolidated tax group in Spain has 2017 and subsequent years subject to inspection, with respect to the main taxes applicable to it. The remainder of the Spanish consolidated entities in general have the last four years open for inspection by the tax authorities for the main taxes applicable, except for those in which there has been an interruption of the limitation period due to the start of an inspection. In relation to the BBVA consolidated tax group in Spain, in 2022, the tax assessments issued as a result of the tax authorities' inspection activities for 2014 to 2016 became final. These assessments were signed in 2021 and were signed in conformity, except for those corresponding to 2016, for which a partial disagreement has been expressed. The impacts of the conclusion of these audits were accounted for in 2021 and did not have a material effect on the financial statements. On the other hand, in relation to the main jurisdictions in which the Group is present and carries out its activity, in the case of Mexico, the inspection procedure for the fiscal year 2017 continues in BBVA México, S.A. corresponding to Corporate Income Tax and Value Added Tax. In view of the varying interpretations that can be made of some applicable tax legislation, the outcome of the tax inspections of the open years that may be conducted by the tax authorities in the future may give rise to contingent tax liabilities which cannot be reasonably estimated at the present time. However, the Group considers that the possibility of these contingent liabilities becoming actual liabilities is remote and, in any case, the tax charge which might arise therefore would not materially affect the Group’s consolidated financial statements. The reconciliation of the Group’s corporate income tax expense resulting from the application of the Spanish corporation income tax rate and the income tax expense recognized in the consolidated income statements is as follows: Reconciliation of taxation at the Spanish corporation tax rate to the tax expense recorded for the year (Millions of Euros) 2022 2021 2020 Amount Effective tax % Amount Effective tax % Amount Effective tax % Profit or (-) loss before tax 10,356 8,399 3,576 From continuing operations 10,356 7,247 5,248 From discontinued operations — 1,152 (1,672) Taxation at Spanish corporation tax rate 30% 3,107 2,519 1,073 Lower/higher effective tax rate from foreign entities (1) 315 (332) (181) Mexico (205) 26 % (109) 27 % (32) 29 % Chile (8) 13 % (5) 22 % (2) 23 % Colombia 24 37 % — 30 % 3 31 % Peru (16) 27 % 5 31 % (7) 28 % Turkey 621 70 % (125) 23 % (73) 25 % USA 17 17 % (62) 19 % (75) 16 % Others (118) (36) 5 Revenues with lower tax rate (dividends/capital gains) (25) (30) (49) Equity accounted earnings (6) — 12 USA Sale effect — 544 — Other effects (2) 138 80 661 Income tax 3,529 2,781 1,516 Of which: Continuing operations 3,529 1,909 1,459 Of which: Discontinued operations — 872 57 (1) Calculated by applying the difference between the tax rate in force in Spain and the one applied to the Group’s earnings in each jurisdiction. (2) In 2020, related mainly to the impact of the goodwill impairment of the United States' CGU that amounted to €2,084 million. This impact did not have associated any Corporate Income Tax (CIT) expense credit (once the 30% tax rate is applied, the effect amounted to €625 million). The effective income tax rate for the Group in the years ended December 31, 2022, 2021 and 2020 is as follows: Effective tax rate (Millions of Euros) 2022 2021 2020 Income from: Consolidated tax group in Spain 2,222 655 259 Other Spanish entities (462) 5 7 Foreign entities 8,596 6,587 4,982 Gains (losses) before taxes from continuing operations 10,356 7,247 5,248 Tax expense or income related to profit or loss from continuing operations 3,529 1,909 1,459 Effective tax rate 34.1 % 26.3 % 27.8 % In 2022, in general, in the main countries in which the Group operates, there were no changes in the nominal corporate income tax rate compared to the previous year (including in Turkey, where the tax rate of 25% was maintained), except in the case of Colombia, where the applicable tax rate has changed from 34% of the previous year to 38%. On the other hand, in 2021, the changes in the nominal corporate income tax rate, with respect to the previous year, in the main countries in which the Group operates, were in Turkey (from 22% to 25%), Argentina (from 30% to 35%) and Colombia (from 36% to 34%). In addition to the income tax expense recognized in the consolidated income statements, the Group has recognized the following income tax charges for these items in the consolidated total equity: Tax recognized in total equity (Millions of Euros) 2022 2021 2020 Charges/credits to total equity Debt securities and others 701 (174) (230) Equity instruments (56) (33) (43) Total 645 (207) (273) The balance under the heading "Tax assets" in the consolidated balance sheets includes the balances receivable from the tax authorities relating to current and deferred tax assets. The balance under the “Tax liabilities” heading includes the balances payable in respect of the Group’s various current and deferred tax liabilities. The details of the mentioned tax assets and liabilities are as follows: Tax assets and liabilities (Millions of Euros) 2022 2021 2020 Tax assets Current tax assets (1) 1,978 932 1,199 Deferred tax assets 14,494 14,917 15,327 Pensions 422 416 439 Financial Instruments 1,302 1,408 1,292 Loss allowances 1,834 1,676 1,683 Other 1,184 1,101 1,069 Secured tax assets 8,689 9,304 9,361 Tax losses 1,063 1,012 1,483 Total 16,472 15,850 16,526 Tax liabilities Current tax liabilities (1) 1,415 644 545 Deferred tax liabilities 1,326 1,769 1,809 Financial Instruments 568 1,124 908 Other 758 645 901 Total 2,742 2,413 2,355 (1) The increase in current tax assets relates mainly to a higher tax receivable by the tax group in Spain for the refund of the 2022 corporate income tax as a result of the instalment payments made in the year. On the other hand, the increase in current tax liabilities mainly corresponds to a higher tax payable in both Mexico and Turkey in relation to the estimated corporate income tax for the year 2022. The most significant variations of the deferred tax assets and liabilities in the years 2022, 2021 and 2020 were derived from the following items: Deferred tax assets and liabilities. Annual variations (Millions of Euros) 2022 2021 2020 Deferred assets Deferred liabilities Deferred assets Deferred liabilities Deferred assets Deferred liabilities Balance at the beginning 14,917 1,769 15,327 1,809 15,318 1,928 Pensions 6 — (23) — (17) — Financials instruments (106) (556) 116 216 (94) (106) Loss allowances 158 — (7) — 47 — Others 83 113 32 (256) 24 (13) Guaranteed tax assets (615) — (57) — (2) — Tax losses 51 — (471) — 51 — Balance at the end 14,494 1,326 14,917 1,769 15,327 1,809 With respect to the changes in deferred tax assets and liabilities in 2022 contained in the above table, the following should be pointed out: – Guaranteed tax assets decreased mainly due to the utilization in the year of deferred tax assets converted into a receivable from the tax authorities, which was recognized in the Spanish tax group's corporate income tax return for the year 2020, and as a result of the offsetting of these assets in the Spanish tax group's estimated corporate income tax return for 2022. – The increase in tax assets for tax losses is due to the fact that, despite the fact that in 2022 the tax Group in Spain generated positive taxable income, which allowed for the offset of tax losses and deductions, new deductions were generated during the year to avoid double taxation and, additionally, the filing of the 2021 corporate income tax return also led to an increase in the balance of these tax assets for tax losses. – The evolution of deferred tax assets (other than those guaranteed and those linked to tax losses) net of deferred tax liabilities is due, among other things, to the exchange rate effect, especially in the case of Mexico and Turkey, the effects associated with the valuations of financial instruments, the effect in Argentina associated with the tax revaluation of fixed assets, the impacts linked to the application of IAS 29 in Turkey which are largely associated with the changes in accounting valuations arising from its consideration as a hyperinflationary economy and, finally, the operation of corporate income tax, where the differences between accounting and taxation give rise to constant movements in deferred taxes. Of the deferred tax assets and liabilities contained in the table above, those included in Note 19.4 above have been recognized against the entity's equity, and the rest against earnings for the year or reserves. As of December 31, 2022, 2021 and 2020, the estimated amount of temporary differences associated with investments in subsidiaries, joint ventures and associates, which were not recognized as deferred tax liabilities in the consolidated balance sheets, amounted to €88, €93 and €106 million, respectively. Of the deferred tax assets contained in the above table, the detail of the items and amounts guaranteed by the Spanish government, broken down by the items that originated those assets is as follows: Secured tax assets (Millions of Euros) 2022 2021 2020 Pensions 1,622 1,759 1,924 Loss allowances 7,067 7,545 7,437 Total 8,689 9,304 9,361 As of December 31, 2022, non-guaranteed net deferred tax assets of the above table amounted to €4,478 million (€3,844 and €4,156 million as of December 31, 2021 and 2020, respectively), which broken down by major geographies is as follows: – Spain: Net deferred tax assets recognized in Spain totaled €2,407 million as of December 31, 2022 (€2,342 and €2,590 million as of December 31, 2021 and 2020, respectively). €1,050 million of the figure recorded in the year ended December 31, 2022 for net deferred tax assets related to tax credits and tax loss carry forwards and €1,357 million relate to temporary differences. – Mexico: Net deferred tax assets recognized in Mexico amounted to €1,628 million as of December 31, 2022 (€1,121 and €1,036 million as of December 31, 2021 and 2020, respectively). Practically all of deferred tax assets as of December 31, 2022 relate to temporary differences. – South America: Net deferred tax assets recognized in South America amounted to €198 million as of December 31, 2022 (€65 and €126 million as of December 31, 2021 and 2020, respectively). Practically all the deferred tax assets are related to temporary differences. – Turkey: Net deferred tax assets recognized in Turkey amounted to €228 million as of December 31, 2022 (€302 and €395 million as of December 31, 2021 and 2020, respectively). All the deferred tax assets are related to temporary differences. Based on the information available as of December 31, 2022, including historical levels of benefits and projected results available to the Group for the coming 15 years, the Group has carried out an analysis of its recovery of deferred tax assets and liabilities and it is considered that there is sufficient positive evidence, in excess of the negative evidence, that sufficient positive taxable income will be generated for the recovery of the aforementioned unsecured deferred tax assets when they become deductible in accordance with tax legislation. On the other hand, the Group has not recognized certain negative tax losses and deductions for which, in general, there is no legal period for offsetting, amounting to approximately €2,048 million, which are mainly originated by Catalunya Banc. On December 28, 2022, the Law for the establishment of the temporary tax on credit institutions and financial credit establishments was published in the Official State Gazette. This law establishes an obligation to pay a non-taxable equity benefit of public nature during the years 2023 and 2024 to those credit institutions that operate in Spain whose aggregated amount of interest income and fee and commission income generated, corresponding to the year 2019, equals or exceeds €800 million. The amount of the benefit to be paid will be the result of applying the percentage of 4.8% to the sum of the net interest income and fee and commission income and expense derived from the activity carried out in Spain, as shown in the income statement of the tax consolidation group to which the credit institutions belongs, corresponding to the calendar year prior to the year in which the obligation to pay arose. The payment obligation arises on the first day of the calendar year of fiscal years 2023 and 2024. The estimated impact for 2023 is €225 million and has been recorded on January 1, 2023 in the heading "Other operating expense" of the consolidated income statement.

Note 20

Note 20	12 Months Ended
	Dec. 31, 2022
Other Assets And Liabilities [Abstract]
Disclosure of Other Assets And Liabilities [Text Block]	Other assets and liabilities The composition of the balance of these captions of the consolidated balance sheets is: Other assets and liabilities (Millions of Euros) 2022 2021 2020 ASSETS Inventories 325 424 572 Transactions in progress 93 131 160 Accruals 1,490 730 756 Other items 706 649 1,025 Total 2,614 1,934 2,513 LIABILITIES Transactions in progress 44 48 75 Accruals 2,566 2,137 1,584 Other items (1) 2,269 1,436 1,144 Total 4,880 3,621 2,802 (1) The increases relate mainly to the Bank in Spain for items pending settlement.

Note 21

Note 21	12 Months Ended
	Dec. 31, 2022
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Disclosure of non current assets and liabilities and disposal groups classified as held for sale [Text Block]	Non-current assets and disposal groups classified as held for sale and liabilities included in disposal groups classified as held for sale The composition of the balances under the headings “Non-current assets and disposal groups classified as held for sale” and “liabilities included in disposal groups classified as held for sale” in the consolidated balance sheets, broken down by the origin of the assets, is as follows: Non-current assets and disposal groups classified as held for sale and liabilities included in disposal groups classified as held for sale. Breakdown by items (Millions of Euros) 2022 2021 2020 ASSETS Foreclosures and recoveries 1,070 1,218 1,398 Other assets from tangible assets (1) 1,063 563 480 Companies held for sale (2) 40 41 84,792 Accrued amortization (3) (93) (112) (89) Impairment losses (1) (1,057) (650) (594) Total 1,022 1,061 85,987 LIABILITIES Companies held for sale (2) — — 75,446 Total — — 75,446 (1) The variation in 2022 corresponds mainly to the reclassification of offices previously in own use and now closed after the closing of the transaction with Merlin Properties (see Note 17). In 2021, it includes the reclassification of owned offices and facilities from "tangible assets" to "non-current assets and disposal groups classified as held for sale" and the adjustments due to the closing of the owned offices and the decommissioning of facilities after the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 24 and 50). (2) It includes mainly BBVA’s stake in BBVA USA in 2020 (see Note 3). (3) Corresponds to the accumulated depreciation of assets before their classification as "Non-current assets and disposal groups classified as held for sale". Assets and liabilities from discontinued operations As mentioned in Note 3, in 2020 the agreement for the sale of the BBVA subsidiary in the United States was announced, which sale was completed on June 1, 2021. The assets and liabilities corresponding to the 37 companies sold were reclassified to the headings “Non-current assets and disposal groups classified as held for sale” and “Liabilities included in disposal groups classified as held for sale” of the consolidated balance sheet as of December 31, 2020, and the earnings from these companies for the first five months of 2021 and the earnings for the year ended December 31, 2020 were classified under the heading "Profit (loss) after tax from discontinued operations" of the consolidated income statements. The condensed consolidated balance sheets as of December 31, 2021 and 2020, and the condensed consolidated income statements and condensed consolidated statements of cash flow of the companies held for sale in the United States the first five months of 2021 and for the year 2020 are provided below: Condensed consolidated balance sheets of companies sold in the United States CONDENSED CONSOLIDATED BALANCE SHEETS (Millions of Euros) 2021 2020 Cash, cash balances at central banks and other demand deposits — 11,368 Financial assets held for trading — 821 Non-trading financial assets mandatorily at fair value through profit or loss — 13 Financial assets at fair value through other comprehensive income — 4,974 Financial assets at amortized cost — 61,558 Derivatives - Hedge accounting — 9 Tangible assets — 799 Intangible assets — 1,949 Tax assets — 360 Other assets — 1,390 Non-current assets and disposal groups classified as held for sale — 16 TOTAL ASSETS — 83,257 Financial liabilities held for trading — 98 Financial liabilities at amortized cost — 73,132 Derivatives - Hedge accounting — 2 Provisions — 157 Tax liabilities — 201 Other liabilities — 492 TOTAL LIABILITIES — 74,082 Actuarial gains (losses) on defined benefit pension plans — (66) Hedge of net investments in foreign operations (effective portion) — (432) Foreign currency translation — 801 Hedging derivatives. Cash flow hedges (effective portion) — 250 Fair value changes of debt instruments measured at fair value through other comprehensive income — 70 ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) — 622 Condensed consolidated income statements of companies sold in the United States CONDENSED CONSOLIDATED INCOME STATEMENTS (Millions of Euros) 2021 ⁽¹⁾ 2020 Interest and other income 974 2,638 Interest expense (53) (429) NET INTEREST INCOME 921 2,209 Dividend income 2 4 Fee and commission income 285 677 Fee and commission expense (86) (183) Gains (losses) on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net (4) 19 Gains (losses) on financial assets and liabilities held for trading, net 26 90 Gains (losses) on non-trading financial assets mandatorily at fair value through profit or loss, net 2 8 Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net 2 5 Gains (losses) from hedge accounting, net (1) 4 Exchange differences, net 5 19 Other operating income 9 19 Other operating expense (30) (63) GROSS INCOME 1,132 2,808 Administration costs (661) (1,462) Depreciation and amortization (80) (205) Provisions or reversal of provisions 4 2 Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification (66) (729) NET OPERATING INCOME 330 413 Impairment or reversal of impairment on non-financial assets — (2,084) Gains (losses) on derecognition of non-financial assets and subsidiaries, net (2) (3) Gains (losses) from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations 3 2 PROFIT (LOSS) BEFORE TAX 330 (1,671) Tax expense or income related to profit or loss (80) (57) PROFIT (LOSS) AFTER TAX 250 (1,729) Profit (loss) after tax from the sale 29 — PROFIT (LOSS) FOR THE PERIOD 280 (1,729) ATTRIBUTABLE TO MINORITY INTEREST (NON-CONTROLLING INTEREST) — — ATTRIBUTABLE TO OWNERS OF THE PARENT (2) 280 (1,729) (1) Corresponds to the first five months of 2021 (See Note 3). (2) Cumulative profit net of taxes earned and recognized by BBVA Group in relation to the sale of BBVA USA Bancshares was €582 million, corresponding to the results generated by the entities within the scope of the sale agreement from the date of the agreement to the closing date of the agreement, plus the profit after tax on the sale as of the closing. Condensed consolidated statements of cash flows of companies sold in the United States CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Millions of Euros) 2021 ⁽¹⁾ 2020 A) CASH FLOWS FROM OPERATING ACTIVITIES 62 6,874 B) CASH FLOWS FROM INVESTING ACTIVITIES (34) (145) C) CASH FLOWS FROM FINANCING ACTIVITIES (26) (65) D) EFFECT OF EXCHANGE RATE CHANGES 60 (974) INCREASE (DECREASE) NET CASH AND CASH EQUIVALENTS (A+B+C+D) 62 5,690 (1) Corresponds to the first five months of 2021 (See Note 3). Effects of disposal on the financial position of the Group EFFECT OF DISPOSAL ON THE FINANCIAL POSITION OF THE GROUP (Millions of Euros) June 2021 Cash, cash balances at central banks and other demand deposits (11,476) Financial assets held for trading (638) Non-trading financial assets mandatorily at fair value through profit or loss (15) Financial assets at fair value through other comprehensive income (4,620) Financial assets at amortized cost (61,440) Derivatives - Hedge accounting (8) Tangible assets (788) Intangible assets (1,938) Tax assets (349) Other assets (1,439) Non-current assets and disposal groups classified as held for sale (10) Total assets (82,720) Financial liabilities held for trading 129 Financial liabilities at amortized cost 72,357 Provisions 156 Tax liabilities 207 Other liabilities 491 Total liabilities 73,341 Total net assets/liabilities (9,378) EFFECT ON NET CASH OUTFLOWS FROM DISCONTINUED OPERATIONS - USA (Millions of Euros) June 2021 Consideration received satisfied in cash 9,512 Cash and cash equivalents disposed of (11,476) Total net cash outflows from discontinued operations - USA (1,964) EFFECT OF THE MOST SIGNIFICANT SALES OF NON-CURRENT ASSETS HELD FOR SALE OF THE BBVA GROUP REFLECTED IN THE CONSOLIDATED STATEMENT OF CASH FLOWS (Millions of Euros) December 2021 Consideration received satisfied in cash - USA 9,512 Consideration received satisfied in cash - Divarian 513 Consideration received satisfied in cash - Paraguay 210 Other collections from non-current assets and liabilities for sale 435 Total cash received from non-current assets and liabilities for sale 10,670 Non-current assets and disposal groups classified as held for sale The changes in the balances of “Non-current assets and disposal groups classified as held for sale” in 2022, 2021 and 2020, are as follows: Non-current assets and disposal groups classified as held for sale (Millions of Euros) Notes Foreclosed assets Property, Plant and Equipment (1) Companies held for sale (2) Total Cost (a) 2022 2021 2020 2022 2021 2020 2022 2021 2020 2022 2021 2020 Balance at the beginning 1,218 1,398 1,648 452 391 258 41 84,792 1,716 1,711 86,581 3,622 Additions 211 245 285 1 — — 2 522 83,266 214 768 83,551 Contributions from merger transactions — — — 592 — — — — — 592 — — Retirements (sales and other decreases) (353) (298) (288) (110) (39) (45) (2) (83,172) (190) (465) (83,509) (523) Transfers, other movements and exchange differences (2) (6) (127) (228) 35 100 180 (2) (2,100) — 27 (2,128) (48) Disposals by companies held for sale — — (19) — — (2) — — — (21) Balance at the end 1,070 1,218 1,398 970 452 391 39 41 84,792 2,078 1,711 86,581 Impairment (b) Balance at the beginning 381 386 411 269 208 132 — — — 650 594 543 Additions 50 64 36 74 158 62 29 — — — 221 97 103 Additions transfer to discontinued operations — — — — — — — — — — — — Contributions from merger transactions — — — — — — — — — — — — Retirements (sales and other decreases) (102) (65) (56) (46) (13) (13) — — — (148) (78) (69) Other movements and exchange differences 13 24 (42) 320 12 60 — — — 333 36 18 Disposals by companies held for sale — — (1) — — — — — — — — (1) Balance at the end 356 381 386 701 269 208 — — — 1,057 650 594 Balance at the end of net carrying value (a)-(b) 714 837 1,012 269 183 183 39 41 84,792 1,022 1,061 85,987 (1) Net of accumulated amortization until assets were reclassified as “Non-current assets and disposal groups classified as held for sale”. (2) In 2020, the variation corresponds mainly to the USA Sale agreement of BBVA USA (see Note 3). As indicated in Note 2.2.4, “Non-current assets and disposal groups held for sale” and “Liabilities included in disposal groups classified as held for sale” are valued at the lower amount between its fair value less costs to sell and its carrying amount. As of December 31, 2022, 2021 and 2020 practically all of the carrying amount of the assets recorded at fair value on a non-recurring basis equals their fair value. Assets from foreclosures or recoveries As of December 31, 2022, 2021 and 2020, assets from foreclosures and recoveries, net of impairment losses, by nature of the asset, amounted to €478 million, €608 million and €747 million in assets for residential use; €199 million, €202 million and €215 million in assets for tertiary use (industrial, commercial or office) and €34 million, €19 million and €21 million in assets for agricultural use, respectively. As of December 31, 2022, 2021 and 2020, the average sale time of assets from foreclosures or recoveries was between 2 and 3 years. During the years 2022, 2021 and 2020, some of the sale transactions for these assets were financed by Group companies. The amount of loans granted to the buyers of these assets in those years amounted to €43 million, €62 million and €78 million, respectively; with an average financing of 37% of the sales price during 2022. As of December 31, 2022, 2021 and 2020, the amount of the profits arising from the sale of assets financed by Group companies that are not recognized in the consolidated income statement is not significant.

Note 22

Note 22	12 Months Ended
	Dec. 31, 2022
Financial liabilities at amortised cost [Abstract]
Disclosure of Financial liabilities at amortised cost [Text Block]	Financial liabilities at amortized costBreakdown of the balance The breakdown of the balance under these headings in the consolidated balance sheets is as follows: Financial liabilities measured at amortized cost (Millions of Euros) 2022 2021 2020 Deposits 459,114 416,947 415,467 Deposits from central banks 38,323 47,351 45,177 Demand deposits 205 8 163 Time deposits and other 33,534 41,790 38,274 Repurchase agreements 4,584 5,553 6,740 Deposits from credit institutions 26,935 19,834 27,629 Demand deposits 11,434 7,601 7,196 Time deposits and other 11,787 8,599 16,079 Repurchase agreements 3,714 3,634 4,354 Customer deposits 393,856 349,761 342,661 Demand deposits 316,082 293,015 266,250 Time deposits and other 75,516 55,479 75,666 Repurchase agreements 2,259 1,267 746 Debt certificates 55,429 55,763 61,780 Other financial liabilities 14,086 15,183 13,358 Total 528,629 487,893 490,606 The amount recorded in "Deposits from central banks - Time deposits" includes the drawdowns of the TLTRO III facilities of the European Central Bank, mainly by BBVA S.A., amounting to €26,711 million as of December 31, 2022, €38,692 million as of December 31, 2021 and €35,032 million as of December 31, 2020, after the partial repayment made in December 2022 (see Note 7.5). On April 30, 2020, the European Central Bank modified some of the terms and conditions of the TLTRO III facilities in order to support the continued access of companies and households to bank credit in the face of interruptions and temporary shortages of funds associated with the COVID-19 pandemic. Entities whose eligible net lending exceeded 0% between March 1, 2020 and March 31, 2021 paid an interest rate 0.5% lower than the average rate of the deposit facilities during the period from June 24, 2020 to June 23, 2021. On December 10, 2020, the European Central Bank extended the support via targeted lending operations (TLTRO), extending by twelve additional months, until June 2022, the period of application of favorable interest rates to credit institutions for which the net variation of their eligible loans, between October 1, 2020 and December 31, 2021, reached a given lending performance threshold. Additionally, the maximum borrowing amount was increased to 55% of the eligible loans (from 50% previously). This meant that the interest rate applicable to the outstanding operations was -1% provided that the lending objectives were met according to the conditions of the European Central Bank. As of December 31, 2021, the Group fulfilled these lending objectives. Therefore, the recognition of the favorable interest rate associated with the COVID-19 pandemic was recognized for the period from June 24, 2020 to June 23, 2022. In its monetary policy decision of October 27, 2022, the ECB decided to adjust the interest rates applicable to TLTRO III from November 23, 2022 and offer credit institutions additional voluntary early repayment dates for these operations. In this sense, up to November 23, 2022, outside of special periods, the interest rate applicable to each drawdown is the average rate of the deposit facilities from the beginning of each drawdown until November 23. From November 23, 2022 until the maturity date or early redemption date of the corresponding TLTRO III operation, the interest rate applicable to the remaining TLTRO III operations will be indexed to the average applicable key ECB interest rates over this period. In December 2022, BBVA began the repayment of the TLTRO III program for an amount of €12 billion, corresponding to approximately a third of the total drawn amount. The positive income generated by the drawdowns of the TLTRO III facilities was recorded under the heading of "Interest and other income – Other income" in the consolidated income statements (see Note 37.1), while the negative remuneration generated by the drawdowns of the TLTRO III facilities are recorded under "Interest expense" in the consolidated income statement. The breakdown by geographical area and the nature of the related instruments of this heading in the consolidated balance sheets is as follows: Deposits from credit institutions (Millions of Euros) Demand deposits Time deposits and other (1) Repurchase agreements Total December 2022 Spain 1,215 1,429 67 2,709 Mexico 855 732 — 1,587 Turkey 10 633 29 672 South America 844 2,251 — 3,095 Rest of Europe 3,613 2,944 1,669 8,226 Rest of the world 4,897 3,797 1,949 10,645 Total 11,434 11,787 3,714 26,935 December 2021 Spain 1,671 375 — 2,047 Mexico 444 558 — 1,002 Turkey 83 672 37 792 South America 532 1,225 — 1,757 Rest of Europe 1,841 3,110 2,549 7,500 Rest of the world 3,030 2,657 1,048 6,736 Total 7,601 8,599 3,634 19,834 December 2020 Spain 345 1,405 1 1,751 Mexico 689 672 188 1,549 Turkey 8 580 28 617 South America 557 1,484 — 2,041 Rest of Europe 2,842 4,531 4,070 11,444 Rest of the world 2,755 7,406 67 10,228 Total 7,196 16,079 4,354 27,629 (1) Subordinated deposits are included amounting to €24, €14 and €12 million as of December 31, 2022, 2021 and 2020, respectively. The breakdown by geographical area of this heading in the consolidated balance sheets, by type of instrument is as follows: Customer deposits (Millions of Euros) Demand deposits Time deposits and other Repurchase agreements Total December 2022 Spain 188,803 13,389 2 202,194 Mexico 64,671 12,916 630 78,217 Turkey 22,117 17,254 747 40,118 South America 27,083 14,505 — 41,587 Rest of Europe 11,670 14,224 880 26,774 Rest of the world 1,737 3,228 — 4,965 Total 316,082 75,516 2,259 393,856 December 2021 Spain 181,565 10,407 2 191,974 Mexico 53,359 10,383 505 64,247 Turkey 19,725 13,644 6 33,376 South America 28,039 9,822 — 37,861 Rest of Europe 8,933 9,546 754 19,234 Rest of the world 1,393 1,677 — 3,070 Total 293,015 55,479 1,267 349,761 December 2020 Spain 168,690 20,065 2 188,757 Mexico 43,768 10,514 117 54,398 Turkey 17,906 16,707 8 34,621 South America 25,730 11,259 — 36,989 Rest of Europe 8,435 12,373 619 21,427 Rest of the world 1,720 4,748 — 6,468 Total 266,250 75,666 746 342,661 The breakdown of the balance under this heading, by financial instruments and by currency, is as follows: Debt certificates (Millions of Euros) 2022 2021 2020 In Euros 35,611 36,289 42,462 Promissory bills and notes 1,079 319 860 Non-convertible bonds and debentures 16,979 15,712 14,538 Covered bonds (1) 7,665 9,930 13,274 Hybrid financial instruments (2) 959 366 355 Securitization bonds 2,501 2,302 2,538 Wholesale funding 139 438 2,331 Subordinated liabilities 6,289 7,221 8,566 Convertible perpetual certificates 3,000 3,500 4,500 Non-convertible preferred stock — — 159 Other non-convertible subordinated liabilities 3,289 3,721 3,907 In foreign currencies 19,819 19,475 19,318 Promissory bills and notes 351 579 1,024 Non-convertible bonds and debentures 9,323 7,885 8,691 Covered bonds (1) 114 178 217 Hybrid financial instruments (2) 3,724 2,843 455 Securitization bonds — 4 4 Wholesale funding 111 412 1,016 Subordinated liabilities 6,196 7,574 7,911 Convertible perpetual certificates 1,876 1,771 1,633 Non- convertible preferred stock — — 35 Other non-convertible subordinated liabilities 4,320 5,803 6,243 Total 55,429 55,763 61,780 (1) Including mortgage-covered bonds. In years 2022, 2021 and 2020 there were several maturities of mortgage bonds. (2) Corresponds to structured note issuances with embedded derivatives that have been segregated according to IFRS 9. The breakdown of this heading in the consolidated balance sheets is as follows: Memorandum item: Subordinated liabilities at amortized cost (Millions of Euros) 2022 2021 2020 Subordinated deposits 24 14 12 Subordinated certificates 12,485 14,794 16,476 Preferred stock — — 194 Compound convertible financial instruments 4,876 5,271 6,133 Other non-convertible subordinated liabilities 7,609 9,523 10,149 Total 12,509 14,808 16,488 The balance variances are mainly due to the following transactions: Perpetual Contingent Convertible Securities The Annual General Shareholders' Meeting of BBVA held on March 17, 2017, resolved, under agenda item five, to confer authority on the Board of Directors to issue securities convertible into newly issued BBVA shares, on one or several occasions, within the maximum term of five years to be counted from the date the resolution was adopted, up to the maximum overall amount of €8 billion or its equivalent in any other currency. Likewise, the Annual General Shareholders' Meeting resolved to confer on the Board of Directors authority to totally or partially exclude shareholders' pre-emptive subscription rights within the framework of a specific issue of convertible securities, although this power was limited to ensure the nominal amount of the capital increases resolved or carried to cover the conversion of the mandatory convertible issues in use of this authority (without prejudice to anti-dilution adjustments), with exclusion of pre-emptive subscription rights and of those likewise resolved or carried out with exclusion of pre-emptive subscription rights in use of the authority to increase the share capital conferred under the Annual General Shareholders' Meeting held on March 17, 2017, under agenda item four, do not exceed the maximum nominal amount, overall, of 20% of the share capital of BBVA at the time of the authorization, this limit not being applicable to contingent convertible issues. Under that delegation, BBVA has made since 2020 the following contingently convertible issuance that qualifies as additional tier 1 capital of the Bank and the Group in accordance with Regulation (EU) 575/2013: – On July 15, 2020, BBVA carried out an issuance of perpetual contingent convertible securities (additional tier 1 instruments), with exclusion of shareholders' pre-emptive subscription rights, for a total nominal amount of €1 billion. This issuance is listed in the AIAF Fixed Income Securities Market and was targeted only at professional clients and eligible counterparties, not being offered or sold to any retail clients. Furthermore, the Annual General Shareholders' Meeting of BBVA held on April 20, 2021, resolved, under agenda item five, to authorize the Board of Directors of BBVA, with sub-delegation powers, to issue convertible securities, whose conversion is contingent and which are intended to meet regulatory requirements for their eligibility as capital instruments (CoCos), in accordance with the solvency regulations applicable from time to time, subject to the legal and statutory provisions that may be applicable at any time. The Board of Directors may make issues on one or several times within the maximum term of five years from the date on which this resolution was adopted, up to the maximum overall amount of €8 billion or its equivalent in any other currency. The Board of Directors may also resolve to exclude, either fully or partially, the pre-emptive subscription rights of shareholders within the framework of a concrete issuance, complying in all cases with the legal requirements and limitations established for this purpose at any given time. Likewise, the authority conferred by the Annual General Meeting of Shareholders held on March 17, 2017 under its agenda item five was repealed in the unused part. As of the date hereof the Bank has not made use of the authority granted by the BBVA General Shareholders' Meeting held on April 20, 2021. These perpetual securities issued must be converted into newly issued ordinary shares of BBVA if the CET 1 ratio of the Bank or the Group is less than 5.125%, in accordance with their respective terms and conditions. These type of issuances made by the Bank may be fully redeemed at BBVA's option only in the cases contemplated in their respective terms and conditions and, in any case, in accordance with the provisions of the applicable legislation. In particular, throughout the financial years 2020, 2021 and 2022: – On February 18, 2020, the Bank early redeemed the issuance of contingently convertible preferred securities (additional tier 1 instruments) carried out by the Bank on February 18, 2015, for an amount of €1.5 billion on the First Reset Date of the issuance and once the prior consent from the Regulator was obtained. – On April 14, 2021, the Bank early redeemed the issuance of contingently convertible preferred securities (additional tier 1 instruments) carried out by the Bank on April 14, 2016, for an amount of €1 billion on the First Reset Date of the issuance and once the prior consent from the Regulator was obtained. – On May 24, 2022, the Bank early redeemed the issuance of contingently convertible preferred securities (additional tier 1 instruments) carried out by the Bank on May 24, 2017, for an amount of €500 million on the First Reset Date and once the prior consent from the Regulator was obtained. Convertible Securities Subsequently, the Annual General Shareholders' Meeting of BBVA held on March 18, 2022, resolved, under agenda item five, to confer authority on the Board of Directors of BBVA, with sub-delegation powers, to issue securities convertible into new BBVA shares (other than contingently convertible securities, envisaged to meet regulatory requirements for their eligibility as capital instruments (CoCos) referred to in the resolutions adopted by BBVA's Annual General Shareholders' Meeting held on April 20, 2021, under agenda item five), subject to provisions in the law and in BBVA's bylaws that may be applicable at any time, on one or several occasions within the maximum term of five years to be counted as from the date on which the resolution was adopted, up to a maximum total amount of €6 billion, or the equivalent in any other currency. The Board of Directors may also resolve to exclude, either fully or partially, the pre-emptive subscription rights of shareholders within the framework of a specific issuance, complying in all cases with the legal requirements and limitations established for this purpose at any given time. As of the date hereof the Bank has not made use of the authority granted by the BBVA General Shareholders' Meeting held on March 18, 2022. The breakdown of the balance under this heading in the consolidated balance sheets is as follows: Other financial liabilities (Millions of Euros) 2022 2021 2020 Lease liabilities (1) 1,398 2,560 2,674 Creditors for other financial liabilities 3,589 2,657 2,408 Collection accounts 3,426 3,839 3,275 Creditors for other payment obligations (2) 5,673 6,127 5,000 Total 14,086 15,183 13,358 (1) The variation in 2022 corresponds mainly to the closing of the transaction with Merlin Properties for which 100% of the shares of Tree Inversiones Inmobiliarias, SOCIMI, S.A. were acquired by BBVA Group (see Note 17). (2) In 2021, this caption includes the amount committed for the acquisition of own shares under the share buyback program (see Notes 2.2.14 and 4). A breakdown of the maturity of the lease liabilities, due after December 31, 2022 is provided below: Maturity of future payment obligations (Millions of Euros) Up to 1 year 1 to 3 years 3 to 5 years Over 5 years Total Leases 142 260 305 691 1,398

Note 23

Note 23	12 Months Ended
	Dec. 31, 2022
Assets and Liabilities under reinsurance and insurance contracts [Abstract]
Disclosure of Assets and Liabilities under reinsurance and insurance contracts [Text Block]	Assets and liabilities under insurance and reinsurance contracts The Group has insurance subsidiaries mainly in Spain and Latin America (mostly in Mexico). The main product offered by the insurance subsidiaries is life insurance to cover the risk of death (risk insurance) and life-savings insurance. Within life and accident insurance, a distinction is made between freely sold products and those offered to customers who have taken mortgage or consumer loans, which cover the principal of those loans in the event of the customer’s death. There are two types of savings products: individual insurance, which seeks to provide the customer with savings for retirement or other events, and group insurance, which is taken out by employers to cover their commitments to their employees. The insurance business is affected by different risks, including those that are related to the BBVA Group such as credit risk, market risk, liquidity risk and operational risk and the methodology for risk measurement, control and follow-up applied in the insurance activity is similar (see Note 7), although it has a differentiated management due to the particular characteristics of the insurance business, such as the coverage of contracted obligations and the long term of the commitments. Additionally, the insurance business generates certain specific risks, of a probabilistic nature: – Technical risk: arises from deviations in the estimation of the casualty rate of insurances, either in terms of numbers, the amount of such claims and the timing of its occurrence. – Biometric risk: depending on the deviations in the expected mortality behavior or the survival of the insured persons. The insurance industry is highly regulated in each geographical area. In this regard, it should be noted that the insurance industry is undergoing a gradual regulatory transformation through new risk-based capital regulations, which have already been published in several countries. The heading “Assets under reinsurance and insurance contracts” in the consolidated balance sheets includes the amounts that the consolidated insurance entities are entitled to receive under the reinsurance contracts entered into by them with third parties and, more specifically, the share of the reinsurer in the technical provisions recognized by the consolidated insurance subsidiaries. As of December 31, 2022, 2021 and 2020, the balance under this heading amounted to €210 million, €269 million and €306 million, respectively. The most significant provisions recognized by consolidated insurance subsidiaries with respect to insurance policies issued by them are under the heading “Liabilities under insurance and reinsurance contracts” in the consolidated balance sheets. The breakdown of the balance under this heading is as follows: Technical reserves (Millions of Euros) 2022 2021 2020 Mathematical reserves 10,396 9,495 8,731 Individual life insurance (1) 8,682 7,265 6,268 Group insurance (2) 1,714 2,230 2,463 Provision for unpaid claims reported 612 706 672 Provisions for unexpired risks and other provisions 839 664 548 Total 11,848 10,865 9,951 (1) Provides coverage in the event of death, disability and serious illness. (2) The insurance policies purchased by employers (other than BBVA Group) on behalf of their employees. The cash flows of those “Liabilities under insurance and reinsurance contracts” are shown below: Maturity (Millions of Euros). Liabilities under insurance and reinsurance contracts Up to 1 year 1 to 3 years 3 to 5 years Over 5 years Total 2022 2,264 732 1,836 7,016 11,848 2021 1,808 290 1,664 7,103 10,865 2020 1,227 950 1,616 6,158 9,951 The modeling me thods and techniques used to calculate the mathematical reserves for the insurance products are actuarial and financial methods and modelling techniques approved by the respective country’s insurance regulator or supervisor. The most important insurance entities are located in Spain and Mexico (which together account for approximately 96% of the insurance revenues), where the modelling methods and techniques are reviewed by the insurance regulator in Spain (General Directorate of Insurance) and Mexico (National Insurance and Bonding Commission), respectively. The modelling methods and techniques used to calculate the mathematical reserves for the insurance products are compliant with IFRS and primarily involve the valuation of the estimated future cash flows, discounted at the technical interest rate for each policy. To ensure this technical interest rate, asset-liability management is carried out, acquiring a portfolio of securities that generate the cash flows needed to cover the payment commitments assumed with the customers. The table below shows the key assumptions as of December 31, 2022, 2021 and 2020 used in the calculation of the mathematical reserves for insurance products in Spain and Mexico, respectively: Mathematical reserves 2022 2021 2020 Mortality table Average technical interest rate Mortality table Average technical interest rate Mortality table Average technical interest rate Spain Mexico Spain Mexico Spain Mexico Spain Mexico Spain Mexico Spain Mexico Individual life insurance (1) GRMF 80-2, Tables of the Comisión Nacional de Seguros y Fianzas 2000-individual Table of CNSF M 2013 0.25%- 2.85% 4.30% GRMF 80-2, Tables of the Comisión Nacional de Seguros y Fianzas 2000-individual 0.24%- 2.85% 3.60 % GRMF 80-2, Tables of the Comisión Nacional de Seguros y Fianzas 2000-individual 0.25%- 2.87% 2.50 % Group insurance (2) PERFM 2000 Tables of the Comisión Nacional de Seguros y Fianzas 2000-grupo Depending on the related portfolio 5.50% PERFM 2000 Tables of the Comisión Nacional de Seguros y Fianzas 2000-grupo Depending on the related portfolio 5.50 % PERFM 2000 Tables of the Comisión Nacional de Seguros y Fianzas 2000-grupo Depending on the related portfolio 5.50 % (1) Provides coverage in the case of one or more of the following events: death, disability and / or serious illness. (2) Insurance policies purchased by companies (other than BBVA Group entities) on behalf of their employees.

Note 24

Note 24	12 Months Ended
	Dec. 31, 2022
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 2022 2021 2020 Provisions for pensions and similar obligations (1) 25 2,632 3,576 4,272 Other long term employee benefits (2) 25 466 632 49 Provisions for taxes and other legal contingencies 7.1 685 623 612 Provisions for contingent risks and commitments 770 691 728 Other provisions (3) 380 366 479 Total 4,933 5,889 6,141 (1) The variation is mainly due to the lower valuation of defined benefit commitments after the interest rate hike in Spain and benefit payments. (2) The variation is mainly explained by the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A. in 2021. (3) 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, 2022, 2021 and 2020 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 2022 2021 2020 Balance at the beginning 3,576 4,272 4,631 Charges to income for the year 26 141 298 Interest expense and similar charges 75 37 44 Personnel expense 44.1 43 49 49 Provision expense (92) 56 205 Charges (credits) to equity (1) 25 (433) (206) 191 Transfers and other changes (2) 23 (21) (71) Benefit payments 25 (492) (608) (654) Employer contributions 25 (67) (4) (124) Balance at the end 2,632 3,576 4,272 (1) Correspond to actuarial losses (gains) arising from certain post-employment defined-benefit commitments for pensions recognized in “Equity” (see Note 2.2.11). (2) In 2020, it includes the amount of the USA Sale (see Notes 3 and 21). Provisions for taxes, legal contingencies and other provisions. Changes over the year (Millions of Euros) 2022 2021 2020 Balance at beginning 990 1,091 1,134 Additions (1) 417 1,175 555 Acquisition of subsidiaries — — — Unused amounts reversed during the year (130) (227) (215) Amount used and other variations (1) (211) (1,050) (383) Balance at the end 1,065 990 1,091 (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, 2022, 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, on a case-by-case basis, a significant adverse effect on the Group's business, financial situation or results of operations.

Note 25

Note 25	12 Months Ended
	Dec. 31, 2022
Post Employment And Other Employee Benefit Commitments [Abstract]
Disclosure of Post Employment And Other Employee Benefit Commitments [Text Block]	Post-employment and other employee benefit commitments As stated in Note 2.2.11, the Group has assumed commitments with employees including short-term employee benefits (see Note 44.1), defined contribution and defined benefit plans (see Glossary), healthcare and other long-term employee benefits. The Group sponsors defined-contribution plans for the majority of its active employees with the plans in Spain and Mexico being the most significant. Most defined benefit plans are closed to new employees with liabilities relating largely to retired employees, the most significant being those in Spain, Mexico and Turkey. In Mexico, the Group provides medical benefits to a closed group of employees and their family members, both active service and in retirees. The breakdown of the net defined benefit liability recorded on the balance sheet as of December 31, 2022, 2021 and 2020 is provided below: Net defined benefit liability (asset) on the consolidated balance sheet (Millions of Euros) Notes 2022 2021 2020 Pension commitments 3,661 4,218 4,539 Early retirement commitments 606 952 1,247 Medical benefits commitments 1,448 1,377 1,562 Other long term employee benefits 466 632 49 Total commitments 6,181 7,180 7,398 Pension plan assets 1,608 1,494 1,608 Medical benefit plan assets 1,476 1,494 1,484 Total plan assets (1) 3,084 2,988 3,092 Total net liability / asset 3,097 4,193 4,305 Of which: Net asset on the consolidated balance sheet (2) (1) (15) (16) Of which: Net liability on the consolidated balance sheet for provisions for pensions and similar obligations (3) 24 2,632 3,576 4,272 Of which: Net liability on the consolidated balance sheet for other long term employee benefits (4) 24 466 632 49 (1) In Turkey, the foundation responsible for managing the benefit commitments holds an additional asset of €188 million as of December 31, 2022 which, in accordance with IFRS regarding the asset ceiling, has not been recognized in the Consolidated Financial Statements, because although it could be used to reduce future pension contributions it could not be immediately refunded to the employer. (2) Recorded under the heading “Other Assets - Other” of the consolidated balance sheet (see Note 20). (3) Recorded under the heading “Provisions - Provisions for pensions and similar obligations” of the consolidated balance sheet. (4) Recorded under the heading “Provisions – Other long-term employee benefits” of the consolidated balance sheet. The variation is mainly explained by the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A. The impact relating to benefit commitments charged to consolidated income statement for the years 2022, 2021 and 2020 is as follows: Consolidated income statement impact (Millions of Euros) Notes 2022 2021 2020 Interest and other expense 75 37 44 Interest expense 342 257 265 Interest income (267) (220) (220) Personnel expense 130 120 121 Defined contribution plan expense 44.1 87 71 72 Defined benefit plan expense 44.1 43 49 49 Provisions or (reversal) of provisions 46 (89) 61 210 Early retirement expense — 100 224 Past service cost expense 34 (28) (8) Remeasurements (1) (126) (16) (11) Other provision expense 3 6 4 Total impact on consolidated income statement: expense (income) 116 218 375 (1) Actuarial losses (gains) on remeasurement of the net defined benefit liability relating to early retirements in Spain and other long-term employee benefits that are charged to the income statements (see Note 2.2.12). The amounts relating to post-employment benefits charged to the consolidated balance sheet correspond to the actuarial gains (losses) on remeasurement of the net defined benefit liability relating to pension and medical commitments before income taxes as of December 31, 2022, 2021 and 2020 are as follows: Equity impact (Millions of Euros) 2022 2021 2020 Defined benefit plans (363) 52 161 Post-employment medical benefits (71) (257) 30 Total impact on equity: debit (credit) (433) (206) 191 In 2022, the aggregate impact of this heading amounted to a credit of €433 million driven by the variation in financial assumptions, gains of €558 million from commitments in Spain, and losses of €72 million for commitments in Mexico. These amounts are offset by other minor effects of actuarial experience in these geographical areas and financial, demographic and experience effects in other geographical areas. In 2021, the aggregate impact of this heading amounted to a credit of €206 million driven by the variation in financial assumptions, gains of €171 million for the commitments in Mexico, and gains of €55 million for the commitments in Spain. These amounts are offset by other geographies and demographic and experience effects. In 2020, the aggregate impact of this heading amounted to a debit of €191 million, driven mainly by the variation in interest rates and losses on commitments (€91 million in Mexico and €68 million in Spain) and, to a lesser extent, the updating of the mortality tables in Spain (€49 million losses). These amounts are partially offset by the effect in other geographies and experience. Defined benefit commitments relate mainly to employees who have already retired or taken early retirement, certain closed groups of active employees still accruing defined benefit pensions, and in-service death and disability benefits provided to most active employees. For the latter, the Group pays the required premiums to fully insure the related liability. The change in these pension commitments during the years ended December 31, 2022, 2021 and 2020 is presented below: Defined benefits (Millions of Euros) 2022 2021 2020 Defined benefit obligation Plan assets Net liability (asset) Defined benefit obligation Plan assets Net liability (asset) Defined benefit obligation Plan assets Net liability (asset) Balance at the beginning 6,547 2,988 3,560 7,348 3,092 4,256 8,116 3,493 4,622 Current service cost 45 — 45 53 — 53 53 — 53 Interest income/expense 333 267 65 253 220 33 261 219 42 Contributions by plan participants 10 10 — 5 5 — 4 4 — Employer contributions — 67 (67) — 4 (4) — 124 (124) Past service costs (1) 34 — 34 75 — 75 219 — 219 Remeasurements: (741) (240) (501) (406) (184) (223) 364 176 187 Return on plan assets (2) — (240) 240 — (184) 184 — 176 (176) From changes in demographic assumptions (29) — (29) (121) — (121) 57 — 57 From changes in financial assumptions (812) — (812) (259) — (259) 276 — 276 Other actuarial gains and losses 100 — 100 (27) — (27) 30 — 30 Benefit payments (676) (184) (492) (765) (158) (608) (839) (185) (654) Settlement payments (4) (4) — (1) (1) — — — — Business combinations and disposals (3) — — — (2) 1 (3) (371) (327) (44) Effect on changes in foreign exchange rates 161 180 (20) (24) 8 (32) (459) (409) (50) Conversions to defined contributions — — — — — — — — — Other effects 7 — 7 13 — 13 1 (3) 4 Balance at the end 5,715 3,084 2,631 6,547 2,988 3,560 7,348 3,092 4,256 Of which: Spain 2,546 147 2,399 3,670 206 3,464 4,288 249 4,039 Of which: Mexico 2,426 2,329 97 2,150 2,149 1 2,219 2,122 97 Of which: The United States — — — — — — — — — Of which: Turkey 418 315 103 272 209 63 367 282 85 (1) Including gains and losses arising from settlements. (2) Excluding interest, which is recorded under "Interest income or expense". (3) The amount in 2020 in mainly due to the companies in the United States included in the USA Sale (see Notes 3 and 21). The most significant commitments are those in Spain and Mexico and, to a lesser extent, in Turkey. The remaining commitments are located mostly in Portugal and South America. Unless otherwise required by local regulation, all defined benefit plans have been closed to new entrants, who instead are able to participate in the Group´s defined contribution plans. Both the costs and the present value of the commitments are determined by independent qualified actuaries using the “projected unit credit” method. In order to enable the good governance of these plans, the Group has established specific benefits committees. These benefit committees include members from the different areas of the business so that all decisions are made taking into consideration all of the associated impacts. The following table sets out the key actuarial assumptions used in the valuation of these commitments as of December 31, 2022, 2021 and 2020: Actuarial assumptions (%) 2022 2021 2020 Spain Mexico Turkey Spain Mexico Turkey Spain Mexico Turkey Discount rate 3.91 % 10.68 % 17.79 % 0.74 % 9.68 % 19.10 % 0.53 % 8.37 % 13.00 % Rate of salary increase — 4.50 % 15.86 % — 4.00 % 16.60 % — 4.00 % 11.20 % Rate of pension increase — 4.41 % 14.36 % — 2.95 % 15.10 % — 1.94 % 9.70 % Medical cost trend rate — 8.04 % 18.56 % — 7.00 % 19.30 % — 7.00 % 13.90 % Mortality tables PER 2020 EMSSA09 TUIK 2019 PER 2020 EMSSA09 CSO2001 PER 2020 EMSSA09 CSO2001 In Spain, the discount rate shown as of December 31, 2022, corresponds to the weighted average rate, the actual discount rates used are 3.75% and 4% depending on the type of commitment. Discount rates used to value future benefit cash flows have been determined by reference to high quality corporate bonds (Note 2.2.12) denominated in Euro in the case of Spain and Mexican peso for Mexico, and government bonds denominated in Turkish Lira for Turkey. The expected return on plan assets has been set in line with the adopted discount rate. Assumed retirement ages have been set by reference to the earliest age at which employees are entitled to retire, the contractually agreed age in the case of early retirements in Spain or by using retirement rates. Changes in the main actuarial assumptions may affect the valuation of the commitments. The table below shows the sensitivity of the benefit obligations to changes in the key assumptions: Sensitivity analysis (Millions of Euros) Basis points change 2022 2021 2020 Increase Decrease Increase Decrease Increase Decrease Discount rate 50 (321) 350 (282) 307 (354) 390 Rate of salary increase 50 1 (1) 2 (2) 4 (4) Rate of pension increase 50 32 (39) 28 (26) 29 (27) Medical cost trend rate 50 119 (106) 109 (98) 145 (129) Change in obligation from each additional year of longevity 113 — 170 — 211 — The sensitivities provided above have been determined at the date of these consolidated financial statements, and reflect solely the impact of changing one individual assumption at a time, keeping the rest of the assumptions unchanged, thereby excluding the effects which may result from combined assumption changes. In addition to the commitments to employees shown above, the Group has other less material long-term employee benefits. These include long-service awards, which consist of either an established monetary award or some vacation days granted to certain groups of employees when they complete a given number of years of service. Additionally, this heading included a fund related to the collective layoff procedure that was carried out in Banco Bilbao Vizcaya Argentaria, S.A. in 2021. As of December 31, 2022, 2021 and 2020, the actuarial liabilities for the outstanding awards amounted to €466 million, €632 million and €49 million, respectively. These commitments are recorded under the heading "Provisions - Other long-term employee benefits" of the consolidated balance sheet (see Note 24). These commitments relate mostly to pension payments, and which have been determined based on salary and years of service. For most plans, pension payments are due on retirement, death and long term disability. In 2021 and 2020 the Group entities in Spain offered certain employees the option to take retirement or early retirement (that is, earlier than the age stipulated in the collective labor agreement in force). This offer was accepted by 432 and 781 employees during 2021 and 2020, respectively ( 0 employees in 2022). These commitments include the compensation and indemnities due as well as the contributions payable to external pension funds during the early retirement period. As of December 31, 2022, 2021 and 2020, the value of these commitments amounted to €606 million, €952 million and €1,247 million, respectively. The change in the benefit plan obligations and plan assets during the year ended December 31, 2022 was as follows: Post-employment commitments 2022 (Millions of Euros) Spain Mexico Turkey Rest of the world Defined benefit obligation Balance at the beginning 3,670 779 272 449 Current service cost 4 7 13 3 Interest income or expense 53 84 42 10 Contributions by plan participants — — 8 1 Employer contributions — — — — Past service costs (1) — 1 2 3 Remeasurements: (677) 107 166 (122) Return on plan assets (2) — — — — From changes in demographic assumptions — — (37) 8 From changes in financial assumptions (643) 73 82 (132) Other actuarial gains and losses (34) 34 122 2 Benefit payments (511) (77) (15) (13) Settlement payments — (1) — (3) Business combinations and disposals — — — — Effect on changes in foreign exchange rates — 85 (70) (9) Conversions to defined contributions — — — — Other effects 7 — — — Balance at the end 2,546 985 418 318 Of which: Vested benefit obligation relating to current employees 2,491 Of which: Vested benefit obligation relating to retired employees 55 Plan Assets Balance at the beginning 206 655 209 424 Current service cost — — — — Interest income or expense 2 69 33 6 Contributions by plan participants — — 8 1 Employer contributions — 41 22 3 Past service costs (1) — — — — Remeasurements: (34) (45) 104 (121) Return on plan assets (2) (34) (45) 104 (121) From changes in demographic assumptions — — — — From changes in financial assumptions — — — — Other actuarial gains and losses — — — — Benefit payments (27) (77) (9) (12) Settlement payments — (1) — (3) Business combinations and disposals — 139 — — Effect on changes in foreign exchange rates — 72 (52) (6) Conversions to defined contributions — — — — Other effects — — — — Balance at the end 147 853 315 293 Net liability (asset) Balance at the beginning 3,464 124 63 24 Current service cost 4 7 13 3 Interest income or expense 51 14 10 4 Contributions by plan participants — — — — Employer contributions — (41) (22) (3) Past service costs (1) — 1 2 3 Remeasurements: (643) 152 62 (1) Return on plan assets (2) 34 45 (104) 121 From changes in demographic assumptions — — (37) 8 From changes in financial assumptions (643) 73 82 (132) Other actuarial gains and losses (34) 34 122 2 Benefit payments (484) — (6) (1) Settlement payments — — — — Business combinations and disposals — (139) — — Effect on changes in foreign exchange rates — 13 (18) (3) Conversions to defined contributions — — — — Other effects 7 — — — Balance at the end 2,399 132 103 25 (1) Including gains and losses arising from settlements. (2) Excluding interest, which is recorded under "Interest income or expense". The change in net liabilities (assets) during the years ended December 31, 2021 and 2020 was as follows: Post-employment commitments (Millions of Euros) 2021: Net liability (assets) 2020: Net liability (assets) Spain Mexico Turkey Rest of the world Spain Mexico The United States Turkey Rest of the world Balance at the beginning 4,039 28 85 27 4,326 72 52 86 38 Current service cost 5 5 16 3 5 5 1 18 3 Interest income or expense 20 1 9 1 28 6 2 8 1 Contributions by plan participants — — — — — — — — — Employer contributions 11 (2) (11) (1) — (86) — (14) (1) Past service costs (1) 75 — 2 2 224 (1) — 2 3 Remeasurements: (98) 128 10 (5) 95 62 (4) 18 (14) Return on plan assets (2) 8 49 (11) 19 (41) (31) (35) 23 (26) From changes in demographic assumptions — (4) — (2) 60 — (3) — — From changes in financial assumptions (61) 84 (18) (7) 79 (19) 34 54 17 Other actuarial gains and losses (45) (2) 39 (15) (3) 112 — (59) (5) Benefit payments (599) (1) (6) (1) (643) (1) (2) (6) (1) Settlement payments — — — — — — — — — Business combinations and disposals — (40) — (2) — (19) (44) — — Effect on changes in foreign exchange rates — 5 (43) 1 — (10) (5) (26) (4) Conversions to defined contributions — — — — — — — — — Other effects 12 — — — 3 — — — — Balance at the end 3,464 124 63 24 4,039 28 — 85 27 (1) Includes gains and losses from settlements. (2) Excludes interest which is reflected in the line item “Interest income and expense”. In Spain, local regulation requires that pension and death benefit commitments must be funded, either through a qualified pension plan or an insurance contract. In the Spanish entities these commitments are covered by insurance contracts which meet the requirements of the accounting standard regarding the non-recoverability of contributions. However, a significant number of the insurance contracts are with BBVA Seguros, S.A. – a consolidated subsidiary and related party – and consequently these policies cannot be considered plan assets under IAS 19. For this reason, the liabilities insured under these policies are fully recognized under the heading "Provisions – Pensions and other post-employment defined benefit obligations" of the consolidated balance sheet (see Note 24), while the related assets held by the insurance company are included within the Group´s consolidated assets (recorded according to the classification of the corresponding financial instruments). As of December 31, 2022 the value of these separate assets was €1,656 million (€2,326 and €2,572 million as of December 31, 2021 and 2020, respectively) representing direct rights of the insured employees held in the consolidated balance sheet, hence these benefits are effectively fully funded. On the other hand, some pension commitments have been funded through insurance contracts with insurance companies not related to the Group. In this case the consolidated balance sheet reflects the value of the obligations net of the fair value of the qualifying insurance policies. As of December 31, 2022, 2021 and 2020, the value of the aforementioned insurance policies (€147, €206 and €249 million, respectively) exactly match the value of the corresponding obligations and therefore no amount for this item has been recorded in the consolidated balance sheet. Pension benefits are paid by the insurance companies with whom BBVA has insurance contracts and to whom all insurance premiums have been paid. The premiums are determined by the insurance companies using cash flow matching techniques so that benefits can be met when due, guaranteeing both the actuarial and interest rate risk. In Mexico, there is a defined benefit plan for employees hired prior to 2001. Other employees participate in a defined contribution plan. External funds/trusts have been constituted locally to meet benefit payments as required by local regulation. In 2008, the Turkish government passed a law to unify the different existing pension systems under a single umbrella Social Security system. Such system provides for the transfer of the various previously established funds. The financial sector is in this stage at present, maintaining these pension commitments managed by external pension funds (foundations) established for that purpose. The foundation that maintains the assets and liabilities relating to employees of Garanti BBVA in Turkey, as per the local regulatory requirements, has registered an obligation amounting to €292 million as of December 31, 2022 pending future transfer to the Social Security system. Furthermore, Garanti BBVA has set up a defined benefit pension plan for employees, additional to the social security benefits, reflected in the consolidated balance sheet. The change in defined benefit obligations and plan assets during the years 2022, 2021 and 2020 was as follows: Medical benefits commitments (Millions of Euros) 2022 2021 2020 Defined benefit obligation Plan assets Net liability (asset) Defined benefit obligation Plan assets Net liability (asset) Defined benefit obligation Plan assets Net liability (asset) Balance at the beginning 1,377 1,494 (116) 1,562 1,484 77 1,580 1,532 48 Current service cost 19 — 19 24 — 24 21 — 21 Interest income or expense 144 157 (14) 131 129 2 117 120 (3) Contributions by plan participants — — — — — — — — — Employer contributions — — — — 1 (1) — 22 (22) Past service costs (1) 28 — 28 (5) — (5) (8) — (8) Remeasurements: (215) (144) (71) (377) (119) (257) 95 66 30 Return on plan assets (2) — (144) 144 — (119) 119 — 66 (66) From changes in demographic assumptions — — — (115) — (115) — — — From changes in financial assumptions (191) — (191) (257) — (257) 110 — 110 Other actuarial gain and losses (23) — (23) (4) — (4) (15) — (15) Benefit payments (60) (60) — (49) (48) — (37) (37) — Settlement payments — — — — — — — — — Business combinations and disposals — (139) 139 — (39) 39 — (19) 19 Effect on changes in foreign exchange rates 155 167 (11) 90 86 4 (207) (201) (6) Other effects — — — — — — — — — Balance at the end 1,448 1,476 (28) 1,377 1,494 (116) 1,562 1,484 77 (1) Including gains and losses arising from settlements. (2) Excluding interest, which is recorded under "Interest income or expense". In Mexico, there is a medical benefit plan for employees hired prior to 2007. New employees from 2007 are covered by a medical insurance policy. An external trust has been constituted locally to fund the plan, in accordance with local legislation and Group policy. In Turkey, employees are currently provided with medical benefits through a foundation in collaboration with the Social Security system, although local legislation prescribes the future unification of this and similar systems into the general Social Security system itself. The valuation of these benefits and their accounting treatment follow the same methodology as that employed in the valuation of pension commitments. As of December 31, 2022, the estimated benefit payments over the next ten years for all the entities in Spain, Mexico and Turkey are as follows: Estimated benefit payments (Millions of Euros) 2023 2024 2025 2026 2027 2028 - 2032 Commitments in Spain 522 384 326 279 242 794 Commitments in Mexico 159 171 180 189 198 1,148 Commitments in Turkey 19 16 20 24 31 265 Total 700 571 526 493 471 2,208 The majority of the Group´s defined benefit plans are funded by plan assets held in external funds/trusts legally separate from the Group sponsoring entity. However, in accordance with local regulation, some commitments are not externally funded and covered through internally held provisions, principally those relating to early retirements. Plan assets are those assets which will be used to directly settle the assumed commitments and which meet the following conditions: they are not part of the Group sponsoring entities assets, they are available only to pay post-employment benefits and they cannot be returned to the Group sponsoring entity. To manage the assets associated with defined benefit plans, BBVA Group has established investment policies designed according to criteria of prudence and minimizing the financial risks associated with plan assets. The investment policy consists of investing in a low risk and diversified portfolio of assets with maturities consistent with the term of the benefit obligation and which, together with contributions made to the plan, will be sufficient to meet benefit payments when due, thus mitigating the plans‘ risks. In those countries where plan assets are held in pension funds or trusts, the investment policy is developed consistently with local regulation. When selecting specific assets, current market conditions, the risk profile of the assets and their future market outlook are all taken into consideration. In all the cases, the selection of assets takes into consideration the term of the benefit obligations as well as short-term liquidity requirements. The risks associated with these commitments are those which give rise to a deficit in the plan assets. A deficit could arise from factors such as a fall in the market value of plan assets, an increase in long-term interest rates leading to a decrease in the fair value of fixed income securities, or a deterioration of the economy resulting in more write-downs and credit rating downgrades. The table below shows the allocation of plan assets of the main companies of the BBVA Group as of December 31, 2022, 2021 and 2020: Plan assets breakdown (Millions of Euros) 2022 2021 2020 Cash or cash equivalents 169 24 38 Debt securities (government bonds) 2,270 2,394 2,707 Mutual funds — 1 1 Asset-backed securities — — — Structured debt — — — Insurance contracts 183 148 140 Total 2,622 2,566 2,887 Of which: Bank account in BBVA 7 3 4 Of which: Debt securities issued by BBVA — — — Of which: Property occupied by BBVA — — — In addition to the above there are plan assets relating to the previously mentioned insurance contracts in Spain and the foundation in Turkey. The following table provides details of investments in listed securities (Level 1) as of December 31, 2022, 2021 and 2020: Investments in listed markets (Millions of Euros) 2022 2021 2020 Cash or cash equivalents 169 24 38 Debt securities (Government bonds) 2,270 2,394 2,707 Mutual funds — 1 1 Total 2,439 2,418 2,747 Of which: Bank account in BBVA 7 3 4 Of which: Debt securities issued by BBVA — — — Of which: Property occupied by BBVA — — — The remainder of the assets are mainly invested in Level 2 assets in in accordance with the classification established under IFRS 13 (mainly insurance contracts). As of December 31, 2022, almost all of the assets related to employee commitments corresponded to fixed income securities. Certain Group entities sponsor defined contribution plans. Some of these plans allow employees to make contributions which are then matched by the employer. Contributions are recognized as and when they are accrued, with a charge to the consolidated income statement in the corresponding year. No liability is therefore recognized in the consolidated balance sheet (see Note 44.1).

Note 26

Note 26	12 Months Ended
	Dec. 31, 2022
Common Stock [Abstract]
Disclosure of Common Stock [Text Block]	Common stock As of December 31, 2022 BBVA’s share capital amounted to €2,954,757,116.36 divided into 6,030,116,564 shares, while as of each of December 31, 2021 and 2020 BBVA’s share capital amounted to €3,267,264,424.20 divided into 6,667,886,580 shares. The decrease was the result of the partial executions of the share capital reduction resolution adopted by the Ordinary General Shareholders' Meeting of BBVA held on March 18, 2022, under item seven of its agenda, which were notified by means of Other Relevant Information on June 15, 2022 and on September 30, 2022 (see Note 4). As of December 31, 2022, 2021 and 2020, the shares were fully subscribed and paid-up registered, all of the same class and series, at €0.49 par value each, represented through book-entry accounts. All of the Bank´s shares carry the same voting and dividend rights, and no single stockholder enjoys special voting rights. Each and every share is part of the Bank’s capital. The Bank’s shares are traded on the stock markets of Madrid, Barcelona, Bilbao and Valencia through the S istema de Interconexión Bursátil Español ( Mercado Continuo ), as well as on the London and Mexico stock markets. BBVA American Depositary Shares (ADSs) traded on the New York Stock Exchange under the ticker “BBVA”. Additionally, as of December 31, 2022, the shares of Banco BBVA Peru, S.A., BBVA Banco Provincial, S.A., Banco BBVA Colombia, S.A., Banco BBVA Argentina, S.A., and Garanti BBVA A.S., were listed on their respective local stock markets. Banco BBVA Argentina, S.A. was also quoted in the Latin American market (Latibex) of the Madrid Stock Exchange and the New York Stock Exchange. Also, the Depositary Receipts (“DR”) of Garanti BBVA, A.S. are listed in the London Stock Exchange. BBVA is also currently included, amongst other indexes, in the IBEX 35® Index, which is made up by the 35 most liquid securities traded on the Spanish Market and, technically, it is a price index that is weighted by capitalization and adjusted according to the free float of each company comprised in the index. As of December 31, 2022, State Street Bank and Trust Co., The Bank of New York Mellon SA NV and Chase Nominees Ltd in their capacity as international custodian/depositary banks, held 14.88%, 2.12%, and 6.84% of BBVA common stock, respectively. Of said positions held by the custodian banks, BBVA is not aware of any individual shareholders with direct or indirect holdings greater than or equal to 3% of BBVA common stock outstanding. On February 24, 2023, BlackRock, Inc. reported to the SEC that it beneficially owned 7.4% of BBVA’s common stock. Resolutions adopted by the Annual General Meeting Capital increase BBVA's Annual General Shareholders' Meeting held on March 18, 2022 resolved, under agenda item four, to confer authority on the Board of Directors of BBVA to increase BBVA's share capital, on one or several occasions, within the legal term of five years to be counted as from the date on which this resolution was adopted, up to the maximum amount corresponding to 50% of BBVA's share capital at the time of this authorization. Likewise, the Annual General Shareholders' Meeting resolved to confer on the Board of Directors authority to totally or partially exclude shareholders' pre-emptive subscription rights within the framework of a specific issue of shares that may be made thereunder. However, the power to exclude pre-emptive subscription rights was limited, such that the nominal amount of any share capital increases resolved or effectively carried out with the exclusion of pre-emptive subscription rights in use of this authority and those that may be resolved or carried out to cover the conversion of convertible issuances that may equally be made with the exclusion of pre-emptive subscription rights in use of the authority delegated to issue securities convertible into new BBVA shares (other than contingently convertible securities, envisaged to meet regulatory requirements for their eligibility as capital instruments (CoCos)) as resolved by BBVA's Annual General Shareholders' Meeting held on March 18, 2022 under agenda item five (without prejudice to anti-dilution adjustments), may not exceed the nominal maximum overall amount of 10% of BBVA's share capital at the time of this authorization. This authority repealed the authority conferred by the Annual General Meeting of Shareholders held on March 17, 2017 under its agenda item four, which BBVA did not use. As of the date of this document, the Bank has not exercised the authority conferred by the General Shareholders' Meeting. Capital Decrease BBVA's Annual General Shareholders' Meeting held on March 18, 2022 resolved, under agenda item seven, to approve the share capital reduction of BBVA by up to a maximum amount of 10% of the share capital on the date of this resolution, through the redemption of own shares acquired derivatively by BBVA, both those acquired by virtue of the authorization granted by the BBVA General Shareholders' Meeting held on March 16, 2018 under item three of the agenda, and those that may be acquired by virtue of the authorization granted by the General Shareholders' Meeting held on March 18, 2022 under item six of the agenda, through any mechanism whose objective or purpose is redemption. The implementation period of this resolution will end on the date of the next Annual General Shareholders' Meeting, being rendered null and void from that date in respect of the amount not executed. The Annual General Shareholders' Meeting conferred authority on the Board of Directors of BBVA, with sub-delegation powers, to totally or partially execute the aforementioned share capital reduction, on one or more occasions, repealing the resolution adopted by the Annual General Shareholders' Meeting held on April 20, 2021 under agenda item six, which BBVA did not use. Within the framework of the share buyback program (see Note 4), BBVA has executed the following share capital reductions during the financial year 2022: – On June 15, 2022, BBVA notified the partial execution of the share capital reduction resolution adopted by the Annual General Shareholders’ Meeting of BBVA held on 18 March 2022, through the reduction of BBVA’s share capital in a nominal amount of €137,797,167.90 and the consequent redemption, charged to unrestricted reserves, of 281,218,710 own shares of €0.49 par value each acquired derivatively by the Bank in execution of the First Tranche of the share buyback program Scheme and which were held as treasury shares. – On September 30, 2022, BBVA notified through Other Relevant Information an additional partial execution of the share capital reduction resolution adopted by the Annual General Shareholders’ Meeting of BBVA held on 18 March 2022, through the reduction of BBVA’s share capital in a nominal amount of €174,710,139.94 and the consequent redemption, charged to unrestricted reserves, of 356,551,306 own shares of €0.49 par value each acquired derivatively by the Bank in execution of the First Segment and Second Segment of the Second Tranche of the share buyback program Scheme and which were held as treasury shares. Convertible and/or exchangeable securities: Note 22.4 introduces the details of the convertible and/or exchangeable securities.

Note 27

Note 27	12 Months Ended
	Dec. 31, 2022
Share premium [Abstract]
Disclosure of Share Premium [Text Block]	Share premium As of December 31, 2022, the balance under this heading in the consolidated balance sheets was €20,856 million. As of December 31, 2021 and 2020, the balance under this heading was €23,599 and €23,992 million, respectively (see Note 4). The amended Spanish Corporation Act expressly permits the use of the share premium balance to increase capital and establishes no specific restrictions as to its use (see Note 26).

Note 28

Note 28	12 Months Ended
	Dec. 31, 2022
Disclosure of reserves within equity [abstract]
Disclosure of Retained Earnings And Other Reserves [Text Block]	Retained earnings, revaluation reserves and other reserves Breakdown of the balance The breakdown of the balance under this heading in the consolidated balance sheets is as follows: Retained earnings, revaluation reserves and other reserves. Breakdown by concepts (Millions of Euros) 2022 2021 2020 Legal reserve 591 653 653 Restricted reserve 482 761 120 Voluntary reserves (1) 3,906 3,994 8,117 Total reserves holding company 4,979 5,409 8,890 Consolidation reserves attributed to the Bank and subsidiary consolidated companies 29,902 24,575 21,454 Total 34,881 29,984 30,344 (1) The variation in 2021 is mainly due to the allocation of earnings of BBVA, S.A. and the share buyback program (see Note 4). Under the amended Spanish Corporations Act, 10% of any profit made each year must be transferred to the legal reserve. The transfer must be made until the legal reserve reaches 20% of the common stock. The legal reserve can be used to increase the common stock provided that the remaining reserve balance does not fall below 10% of the increased capital. While it does not exceed 20% of the common stock, it can only be allocated to offset losses exclusively in the case that there are not sufficient reserves available. As of December 31, 2022, 2021 and 2020, the Bank’s restricted reserves are as follows: Restricted reserves. Breakdown by concepts (Millions of Euros) 2022 2021 2020 Restricted reserve for retired capital (1) 400 88 88 Restricted reserve for Parent Company shares and loans for those shares (2) 80 672 30 Restricted reserve for redenomination of capital in euros 2 2 2 Total 482 761 120 (1) The change in 2022 is a consequence of the partial executions of the capital reduction resolution adopted by BBVA's General Shareholders' Meeting held on March 18, 2022 (see Note 26). (2) The balance of 2021 is mainly due to the share buyback program (see Note 4). Until 2021, the restricted reserve for retired capital resulted from the reduction of the nominal par value of the BBVA shares made in April 2000. In 2022, this account includes the reserve corresponding to the share capital reductions carried out in 2022. The second heading corresponds to restricted reserves related to the amount of shares issued by the Bank in its possession at each date, as well as the amount of customer loans outstanding at those dates that were granted for the purchase of, or are secured by, the parent company shares. Finally, pursuant to Law 46/1998 on the Introduction of the Euro, a restricted reserve is recognized as a result of the rounding effect of the redenomination of the parent company common stock in euros. The breakdown, by company or corporate group, under the headings “Retained earnings”, “Revaluation reserves” and “other reserves” in the consolidated balance sheets is as follows: Retained earnings, revaluation reserves and other reserves. Breakdown by company or corporate group (Millions of Euros) 2022 2021 2020 Retained earnings (losses), revaluation reserves and other reserves Holding Company 14,003 12,467 15,014 BBVA Mexico Group 13,839 13,894 12,890 Garanti BBVA Group 5,710 3,043 2,509 BBVA Provincial Group 1,720 1,721 1,731 BBVA Argentina Group 1,456 1,423 1,302 BBVA Colombia Group 1,510 1,393 1,287 BBVA Peru Group 1,065 1,031 984 Corporación General Financiera, S.A. 338 322 920 Forum Servicios Financieros S.A. 632 604 619 Sociedades inmobiliarias CX 263 277 251 BBV America, S.L. 299 270 262 BBVA Seguros, S.A. 284 239 (35) Pecri Inversión, S.L. 119 118 114 BBVA Uruguay Group 118 106 87 Bilbao Vizcaya Holding, S.A. 144 68 77 Compañía de Cartera de Inversiones, S.A. 65 42 59 Gran Jorge Juan, S.A. 61 57 42 BBVA USA Group — — (1,098) Anida Grupo Inmobiliario (525) (556) (594) Sociedades inmobiliarias Unnim (647) (655) (617) Anida Operaciones Singulares, S.A. (5,529) (5,512) (5,409) Other 177 (121) 112 Subtotal (1) 35,102 30,231 30,508 Other reserves or accumulated losses of investments in joint ventures and associates Atom Holdco Limited (169) (158) (91) Metrovacesa, S.A. (84) (84) (84) Other 32 (5) 11 Subtotal (221) (247) (164) Total 34,881 29,984 30,344 (1) In 2021 includes the accounting for shares pending from buyback program (see Note 4) and the reclassification of items not subject to reclassification to income statement to by results for "Actuarial gains (losses) in defined benefit pension plans".

Note 29

Note 29	12 Months Ended
	Dec. 31, 2022
Treasury shares [Abstract]
Disclosure of Treasury shares [Text Block]	Treasury shares In the years ended December 31, 2022, 2021 and 2020 the Group entities performed the following transactions with shares issued by the Bank: Treasury shares (Millions of Euros) 2022 2021 2020 Number of Shares Millions of Euros Number of Shares Millions of Euros Number of Shares Millions of Euros Balance at beginning 127,633,399 647 14,352,832 46 12,617,189 62 + Purchases 598,457,024 2,966 203,530,570 1,022 234,691,887 807 - Sales and other changes (720,605,009) (3,583) (90,250,003) (417) (232,956,244) (830) +/- Derivatives on BBVA shares — — — (4) — 7 +/- Other changes — — — — — — Balance at the end 5,485,414 29 127,633,399 647 14,352,832 46 Of which: Held by BBVA, S.A. — 3 112,733,730 574 592,832 9 Held by Corporación General Financiera, S.A. 5,454,516 26 14,899,669 72 13,760,000 37 Held by other subsidiaries 30,898 — — — — — Average purchase price in Euros 4.96 — 5.02 — 3.44 — Average selling price in Euros 4.99 — 4.89 — 3.63 — Net gains or losses on transactions 9 17 — In 2022 and 2021 there were transactions included in the share buyback program (see Note 4). The percentages of treasury shares held by the Group in the years ended December 31, 2022, 2021 and 2020 are as follows: Treasury Share 2022 2021 2020 Min Max Closing Min Max Closing Min Max Closing % treasury share 0.078 % 7.492 % 0.094 % 0.108 % 1.922 % 1.914 % 0.008 % 0.464 % 0.215 % The number of BBVA shares accepted by the Group in pledge of loans as of December 31, 2022, 2021 and 2020 is as follows: Shares of BBVA accepted in pledge 2022 2021 2020 Number of shares in pledge 23,437,363 29,372,853 39,407,590 Nominal value (in Euros) 0.49 0.49 0.49 % of share capital 0.39 % 0.44 % 0.59 % The number of BBVA shares owned by third parties but under management of a company within the Group as of December 31, 2022, 2021 and 2020 is as follows: Shares of BBVA owned by third parties but managed by the Group 2022 2021 2020 Number of shares owned by third parties 18,686,027 17,645,506 18,266,509 Nominal value (in Euros) 0.49 0.49 0.49 % of share capital 0.31 % 0.26 % 0.27 %

Note 30

Note 30	12 Months Ended
	Dec. 31, 2022
Accumulated other comprehensive income [abstract]
Disclosure of Accumulated Other Comprehensive Income [Text Block]	Accumulated other comprehensive income (loss) The breakdown of the balance under this heading in the consolidated balance sheets is as follows Accumulated other comprehensive income (loss). Breakdown by concepts (Millions of Euros) Notes 2022 2021 2020 Items that will not be reclassified to profit or loss (1,881) (2,075) (2,815) Actuarial gains (losses) on defined benefit pension plans (760) (998) (1,474) Non-current assets and disposal groups classified as held for sale — — (65) Fair value changes of equity instruments measured at fair value through other comprehensive income 13.4 (1,194) (1,079) (1,256) Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk 72 2 (21) Items that may be reclassified to profit or loss (15,550) (14,401) (11,541) Hedge of net investments in foreign operations (effective portion) (1,408) (146) (62) Mexican peso (1,751) (681) (362) Turkish lira 358 555 317 Other exchanges (15) (19) (18) Foreign currency translation (13,103) (14,988) (14,185) Mexican peso (2,813) (4,503) (5,220) Turkish lira (6,601) (6,607) (4,960) Argentine peso (869) (1,024) (1,247) Venezuela Bolívar (1,850) (1,858) (1,860) Other exchanges (971) (995) (898) Hedging derivatives. Cash flow hedges (effective portion) (458) (533) 10 Fair value changes of debt instruments measured at fair value through other comprehensive income 13.4 (562) 1,274 2,069 Non-current assets and disposal groups classified as held for sale (1) — — 644 Share of other recognized income and expense of investments in joint ventures and associates (18) (9) (17) Total (17,432) (16,476) (14,356) (1) Corresponds mainly to BBVA USA in 2020 (see Notes 3 and 21). The balances recognized under these headings are presented net of tax. The main changes in 2022 are explained by the depreciation against the euro of some of the currencies of the main geographies where the Group operates against the euro such as the Argentine peso (38.3%), the Turkish lira (23.7%) and the Colombian peso (12.1%), partially offset by the appreciation against the euro of the Mexican peso (11.0%) and Peruvian sol (11.0%), and the application of IAS 29 in Turkey (see Note 2.2.19) and the recognition under "Foreign currency translation" of the 36.12% acquired from minority interests (see Note 3).

Note 31

Note 31	12 Months Ended
	Dec. 31, 2022
Non Controlling Interest [Abstract]
Disclosure of non-controlling interests [text block]	Non-controlling interest The breakdown by groups of consolidated entities under the heading “Minority interests (non-controlling interest)” of total equity in the consolidated balance sheets is as follows: Non-controlling interests. Breakdown by subgroups (Millions of Euros) 2022 2021 2020 Garanti BBVA (1) 1,180 2,851 3,692 BBVA Peru 1,469 1,212 1,171 BBVA Argentina 687 557 416 BBVA Colombia 73 76 70 BBVA Venezuela 95 70 65 Other entities 119 87 56 Total 3,624 4,853 5,471 (1) The change corresponds mainly to the voluntary takeover bid for the entire share capital of Türkiye Garanti Bankası A.Ş. completed on May 18, 2022 (see Note 3). These amounts are broken down by groups of consolidated entities under the heading “Attributable to minority interests (non-controlling interests)” in the consolidated income statements: Profit attributable to non-controlling interests. Breakdown by subgroups (Millions of Euros) 2022 2021 2020 Garanti BBVA (1) 29 758 579 BBVA Peru 236 143 126 BBVA Argentina 83 26 38 BBVA Colombia 5 9 6 BBVA Venezuela 22 3 2 Other entities 32 25 5 Total 407 965 756 (1) The change corresponds mainly to the IAS 29 implementation and the voluntary takeover bid for the entire share capital of Türkiye Garanti Bankası A.Ş. completed on May 18, 2022 (see Notes 2.2.19 and 3). Dividends distributed to non-controlling interest of the Group during the year 2022 are: BBVA Banco Continental Group €109 million, BBVA Garanti Group €49 million and other Group entities €27 million.

Note 32

Note 32	12 Months Ended
	Dec. 31, 2022
Capital Base And Capital Management [Abstract]
Disclosure of Capital Base And Capital Management [Text Block]	Capital base and capital management Capital base As of December 31, 2022, 2021 and 2020, own funds is calculated in accordance to the applicable regulation of each year on minimum capital requirements for Spanish credit institutions –both as individual entities and as consolidated group– that establish how to calculate them, as well as the various internal capital adequacy assessment processes they should have in place and the information they should disclose to the market. Regarding the minimum capital requirements, the ECB informed the Group that the Pillar 2 requirement would remain at 1.5% (of which at least 0.84% must be CET1) since March 1, 2022. Therefore, BBVA should maintain a CET1 capital ratio of 8.60% and a total capital ratio of 12.76% at a consolidated level, which once updated taking into account the countercyclical buffer as of December 31, 2022, are 8.63% and 12.79%, respectively. In addition, after the latest SREP (Supervisory Review and Evaluation Process) decision, applicable as from January 1, 2023, the ECB has informed the Group that it must maintain a total capital ratio of 13.00% and a CET1 capital ratio of 8.75% at the consolidated level, which include the consolidated Pillar 2 requirement of 1.71% (at least 0.96% must be CET1), of which 0.21% (0.12% must be CET1) is determined on the basis of the ECB's prudential provisioning expectation which, as of January 1, 2023, will no longer be treated as a deduction from CET1, with a 19 basis points positive effect on fully-loaded CET1 ratio as of December 31, 2022. The BBVA Group has set the objective of maintaining a CET1 ratio at a consolidated level between 11.5% and 12.0%, increasing the target distance to the minimum requirement (8.63% until December 31, 2022 and 8.75% since January 1, 2023) at 287 and 337 basis points (275 and 325 basis points since January 1, 2023). At closing of the financial year 2022, CET1 ratio was above this target management range. A reconciliation of the main figures between the accounting and regulatory own funds as of December 31, 2022, 2021 and 2020 is shown below: Eligible capital resources (Millions of Euros) Notes 2022 2021 2020 Capital 26 2,955 3,267 3,267 Share premium 27 20,856 23,599 23,992 Retained earnings, revaluation reserves and other reserves 28 34,881 29,984 30,344 Other equity instruments, net 63 60 42 Treasury shares 29 (29) (647) (46) Profit (loss) attributable to the parent company 5 6,420 4,653 1,305 Interim dividend (722) (532) — Total equity 64,422 60,384 58,904 Accumulated other comprehensive income (loss) 30 (17,432) (16,476) (14,356) Non-controlling interest 31 3,624 4,853 5,471 Shareholders' equity 50,615 48,760 50,020 Goodwill and other intangible assets (1,395) (1,484) (3,775) Deductions (1,722) (1,484) (3,775) Differences from solvency and accounting perimeter (123) (130) (186) Equity not eligible at solvency level (123) (130) (186) Other adjustments and deductions (1) (6,032) (7,197) (3,128) Common Equity Tier 1 (CET 1) 42,738 39,949 42,931 Additional Tier 1 before Regulatory Adjustments 5,193 5,737 6,666 Total Regulatory Adjustments to Additional Tier 1 — — — Tier 1 47,931 45,686 49,597 Tier 2 5,930 7,383 8,548 Total Capital (Total Capital=Tier 1 + Tier 2) 53,861 53,069 58,145 Total Minimum equity required 43,111 39,275 45,042 (1) Other adjustments and deductions includes, among others, the adjustment of non-eligible minority interests, the amount of repurchase of own shares up to the maximum limit authorized by the ECB for the BBVA Group in 2021 (see Note 4) and the amount of shareholders remuneration pending to be distributed. The Group’s eligible own funds and risk-weighted assets (RWAs) in accordance with the aforementioned applicable regulation as of December 31, 2022, 2021 and 2020 are shown below: Amount of capital CC1 (Millions of Euros) 2022 2021 2020 Capital and share premium 23,810 26,866 27,259 Retained earnings and equity instruments 31,436 30,745 29,974 Other accumulated income and other reserves (13,952) (17,200) (14,023) Minority interests 1,853 2,800 3,656 Net interim attributable profit 3,814 2,573 860 Common Equity Tier I (CET1) before other regulatory adjustments 46,962 45,784 47,726 Goodwill and intangible assets (1,395) (1,484) (3,455) Direct, indirect and synthetic holdings in own Common Equity Tier I instruments (1) (356) (2,800) (366) Deferred tax assets (1,057) (1,009) (1,478) Other deductions and filters (1,416) (542) 504 Total common equity Tier 1 regulatory adjustments (4,223) (5,835) (4,795) Common equity TIER 1 (CET1) 42,738 39,949 42,931 Capital instruments and share premium accounts classified as liabilities and qualifying as Additional Tier I 4,875 5,265 6,130 Qualifying Tier 1 capital included in consolidated AT1 capital issued by subsidiaries and held by third parties 318 472 536 Additional Tier 1 (CET 1) before regulatory adjustments 5,193 5,737 6,666 Transitional CET 1 adjustments — — — Total regulatory adjustments to additional Tier 1 — — — Additional Tier 1 (AT1) 5,193 5,737 6,666 Tier 1 (Common equity TIER 1+ additional TIER 1) 47,931 45,686 49,597 Capital instruments and share premium accounted as Tier 2 3,510 4,324 4,540 Qualifying Tier 2 capital included in consolidated T2 capital issued by subsidiaries and held by third parties 2,310 2,516 3,410 Credit risk adjustments 213 722 604 Tier 2 before regulatory adjustments 6,033 7,562 8,554 Tier 2 regulatory adjustments (103) (179) (6) Tier 2 5,930 7,383 8,547 Total capital (Total capital=Tier 1 + Tier 2) 53,861 53,069 58,145 Total RWA 337,066 307,795 353,273 CET 1 (phased-in) 12.68 % 12.98 % 12.15 % Tier 1 (phased-in) 14.22 % 14.84 % 14.04 % Total capital (phased-in) 15.98 % 17.24 % 16.46 % (1) With respect to 2021, it includes mainly the amount of shares pending to be acquired under the share buyback program based on the maximum limit authorized by the ECB for the BBVA Group as of December 31, 2021 (see Note 4). As of December 31, 2022, the Common Equity Tier 1 (CET1) fully-loaded ratio stood at 12.61% which represented a reduction of -14 basis points with respect to 2021, with the CET1 phased-in ratio at 12.68%, which represented a reduction of -30 basis points with respect to 2021. The difference between the CET1 fully-loaded ratio and the CET1 phased-in ratio is mainly explained by the effect of the transitory adjustments for the treatment in the solvency ratios of the impacts of IFRS 9. These ratios include the effect of the corporate transactions carried out during the year, with a combined impact of -38 basis points of CET1. These transactions are the agreement reached with Neon Payments Limited in the first quarter of 2022, the voluntary takeover bid for Garanti BBVA and the acquisition of 100% of Tree from Merlin in the second quarter of 2022 (see Notes 3 and 17). In addition, these ratios include the positive impact of the downward reversion of the estimated impact of the share buyback program recorded as of December 31, 2021, as well as the impact on equity of the effect of hyperinflation on results. Excluding these impacts during the year, BBVA recorded a profit which, net of shareholder remuneration and payments made in respect of BBVA’s contingent convertible bonds (CoCos), contributed by +106 basis points to the CET1 ratio and offset the increase in RWAs, the impact of changes in exchange rates and volatility as well as year-on-year regulatory differences. Risk-weighted assets (RWAs) increased by approximately €30 billion, mainly as a result of the increase in the loan portfolio and the abovementioned year-on-year regulatory differences. The additional Tier 1 capital ratio (AT1) stood at 1.54% (1.54% phased-in) at December 31, 2022, which included a reduction of €500 million due to the early redemption of a series of CoCos issued in 2017. The Tier 2 ratio stood at 1.79%, which represents a reduction of -58 basis points compared to December 31, 2021, mainly explained by the RWA growth during the year as well as the reduction in the computability of provisions from internal credit models. The phased-in Tier 2 ratio stood at 1.76%. The difference with the fully-loaded Tier 2 ratio relates mainly to the transitional treatment of certain subordinated issuances. As result of the above, the total capital ratio stood at 15.94% as of December 31, 2022, and the total phased-in ratio stood at 15.98%. Regarding MREL (Minimum Requirement for Own Funds and Eligible Liabilities) requirements, on March 8, 2022, the Bank announced that it had received a communication from the Bank of Spain of its minimum level of own funds and eligible liabilities requirement (MREL), as determined by the Single Resolution Board (SRB), repealing and superseding the previous MREL requirement communicated in May 2021. In accordance with this new MREL communication, BBVA has to reach, by January 1, 2022, a volume of own funds and eligible liabilities equal to 21.46% of the total RWAs of its resolution group (the "MREL in RWAs"), of which 13.5% of the total RWAs of BBVA’s resolution group has to be fulfilled with subordinated instruments (the "MREL in RWAs subordination requirement"). The MREL in RWAs and the MREL in RWAs subordination requirement do not include the combined capital buffer requirement which, according to applicable regulations and supervisory criteria, is currently 3.26% (setting the MREL in RWAs including the combined capital buffer requirement at 24.72% and the MREL in RWAs subordination requirement including the combined capital buffer requirement at 16.76%). As of December 31, 2022 BBVA met the MREL in RWAs requirement, being this ratio 26.45%. Finally, as of December 31, 2022, the MREL in Leverage Ratio (LR) is 11.14% and the subordination ratios in terms of RWA and in terms of LR were 21.74% and 9.16%, respectively. The leverage ratio (LR) is a regulatory measure complementing capital designed to promote the financial strength of institutions in terms of indebtedness. This measurement can be used to estimate the percentage of the assets and off-balance sheet arrangements financed with Tier 1 capital, being the carrying amount of the assets used in this ratio adjusted to reflect the Group’s current or potential leverage of a given balance-sheet position (Leverage ratio exposure). Breakdown of leverage ratio as of December 31, 2022, 2021 and 2020, calculated according to CCR, is as follows: Leverage ratio 2022 2021 2020 Tier 1 (millions of Euros) (a) 47,931 45,686 49,597 Exposure to leverage ratio (millions of Euros) (b) 737,990 671,789 741,095 Leverage ratio (a)/(b) (percentage) 6.49 % 6.80 % 6.69 % Finally, as of December 31, 2022, the phased-in leverage ratio, which includes the transitory treatment of certain capital elements (mainly the impact of IFRS 9), stood at 6.5%. Since March 2022, certain exposures to central banks are no longer excluded from the leverage ratio exposure in accordance with Regulation (EU) 2019/876 ("CRR-Quick fix"). The aim of capital management within BBVA and the Group is for both BBVA and the Group to have the necessary capital at any given time to develop the corporate strategy reflected in the Strategic Plan, in line with the risk profile set out in the Group Risk Appetite Framework. In this regard, BBVA's capital management is also part of the most relevant forward-looking strategic decisions in the Group's management and monitoring, which include the Annual Budget and the Liquidity and Funding Plan, with which it is coordinated — all with the aim of achieving the Group's overall strategy. Capital must be allocated optimally in order to meet the need to preserve the solvency of BBVA and the Group at all times. Together with the Group's solvency risk profile included in the Risk Appetite Framework (RAF), this optimal allocation serves as a guide for the Group's capital management and seeks a capital position that makes it possible to: – Anticipate ordinary and extraordinary consumption that may occur, even under stress; – Promote the development of the Group's business and align it with capital and profitability objectives by allocating resources appropriately and efficiently; – Cover all risks—including potential risks—to which it is exposed; – Comply with regulatory and internal management requirements at all times; and – Remunerate BBVA shareholders in accordance with the Shareholder Remuneration Policy in force at any given time. The areas involved in capital management in the Group shall follow and respect the following principles in their respective areas of responsibility: – Ensuring that capital management is integrated and consistent with the Group's Strategic Plan, RAF, Annual Budget and other strategic-prospective processes, to help achieve the Group's long-term sustainability. – Taking into account both the applicable regulatory and supervisory requirements and the risks to which the Group is—or may be—exposed when conducting its business (economic vision), when establishing a target capital level, all while adopting a forward-looking vision that takes adverse scenarios into consideration. – Carrying out efficient capital allocation that promotes good business development, ensuring that expectations for the evolution of activity meet the strategic objectives of the Group and anticipating the ordinary and extraordinary consumption that may occur. – Ensuring compliance with the solvency levels, including the minimum requirement for own funds and eligible liabilities (MREL), required at any given time. – Compensating BBVA shareholders in an adequate and sustainable manner. – Optimizing the cost of all instruments used for the purpose of meeting the target capital level at any given time To achieve the aforementioned principles, capital management will be based on the following essential elements: – An adequate governance and management scheme, both at the corporate body level and at the executive level. – Planning, managing and monitoring capital properly, using the measurement systems, tools, structures, resources and quality data necessary to do so. – A set of metrics, which is duly updated, to facilitate the tracking of the capital situation and to identify any relevant deviations from the target capital level. – A transparent, correct, consistent and timely communication and dissemination of capital information outside the Group. – An internal regulatory body, which is duly updated, including with respect to the regulations and procedures that support adequate capital management.

Note 33

Note 33	12 Months Ended
	Dec. 31, 2022
Commitments and guarantees given [Abstract]
Disclosure of Commitments and guarantees given [Text Block]	Commitments and guarantees given The breakdown of the balance under these headings in the consolidated balance sheets is as follows: Commitments and guarantees given (Millions of Euros) Notes 2022 2021 2020 Loan commitments given 7.2.2 136,920 119,618 132,584 Of which: impaired 177 171 265 Central banks — — — General governments 3,031 3,483 2,919 Credit institutions 15,407 16,085 11,426 Other financial corporations 5,895 4,583 5,862 Non-financial corporations 68,120 59,475 71,011 Households 44,467 35,991 41,366 Financial guarantees given 7.2.2 16,511 11,720 10,665 Of which: impaired (1) 281 245 290 Central banks — — 1 General governments 96 162 132 Credit institutions 475 312 339 Other financial corporations 1,263 1,026 587 Non-financial corporations 14,541 10,039 9,376 Households 135 181 231 Other commitments given 7.2.2 39,137 34,604 36,190 Of which: impaired (1) 689 541 477 Central banks — 2 124 General governments 215 212 199 Credit institutions 4,134 4,266 5,285 Other financial corporations 1,758 1,753 2,902 Non-financial corporations 32,858 28,224 27,496 Households 171 147 182 Total 7.2.2 192,568 165,941 179,440 (1) In December 2020, it includes the balance of the Group's businesses in the United States included in the USA Sale (see Notes, 3 and 21). Non-performing financial guarantees given amounted to €970, €786, and €767 million, respectively, as of December 31, 2022, 2021 and 2020. As of December 31, 2022 and 2021, the provisions for loan commitments, financial guarantees and other commitments given, recorded in the consolidated balance sheet amounted to €243, €175 and €353; and €272 million, €164 million and €256 million, respectively (see Note 24).

Note 34

Note 34	12 Months Ended
	Dec. 31, 2022
Other Contingent Assets And Liabilities [Abstract]
Disclosure of Other Contingent Assets And Liabilities [Text Block]	Other contingent assets and liabilitiesAs of December 31, 2022, 2021 and 2020 there were no material contingent assets or liabilities other than those disclosed in the Notes to the consolidated financial statements.

Note 35

Note 35	12 Months Ended
	Dec. 31, 2022
Purchase and sale commitments and future payment obligations [Abstract]
Disclosure of Purchase and sale commitments and future payment obligations [Text Block]	Purchase and sale commitments and future payment obligations The purchase and sale commitments of the BBVA Group are disclosed in Notes 10, 14 and 22. Future payment obligations mainly correspond to leases payable derived from operating lease contracts, as detailed in Note 22.5, and estimated employee benefit payments, as detailed in Note 25.1.3.

Note 36

Note 36	12 Months Ended
	Dec. 31, 2022
Transactions on behalf of third parties [Abstract]
Transactions on behalf of third parties [Text Block]	Transactions on behalf of third parties The details of the relevant transactions on behalf of third parties are as follows: Transactions on behalf of third parties. Breakdown by concepts (Millions of Euros) 2022 2021 2020 Financial instruments entrusted to BBVA by third parties 352,139 356,985 357,022 Conditional bills and other securities received for collection 11,738 10,795 10,459 Securities lending 3,223 2,605 5,285 Total 367,100 370,385 372,766

Note 37

Note 37	12 Months Ended
	Dec. 31, 2022
Net Interest Income [Abstract]
Disclosure of Net interest income [Text Block]	Net interest incomeInterest and other income The breakdown of the interest and other income recognized in the consolidated income statement is as follows: Interest and other income. Breakdown by origin (Millions of Euros) 2022 2021 2020 Financial assets held for trading 2,079 1,084 1,189 Financial assets at fair value through other comprehensive income 3,110 1,880 1,392 Financial assets at amortized cost 25,258 18,364 18,357 Insurance activity 1,309 1,084 1,021 Adjustments of income as a result of hedging transactions (825) (84) (112) Other income (1) 501 686 542 Total 31,432 23,015 22,389 (1) Includes, among others, the net interest income accrued from funds obtained through TLTRO III operations , which amounted to € 177 million , €384 million and € 211 million , as of December 31, 2022, 2021 and 2020, respectively (see Note 22.1). The amounts recognized in consolidated equity in connection with hedging derivatives for the years ended December 31, 2022, 2021 and 2020 and the amounts derecognized from the consolidated equity and taken to the consolidated income statements during those years are included in the “Consolidated statements of recognized income and expense”. The breakdown of the balance under this heading in the consolidated income statements is as follows: Interest expense. Breakdown by origin (Millions of Euros) 2022 2021 2020 Financial liabilities held for trading 1,140 1,339 742 Financial liabilities designated at fair value through profit or loss 58 52 61 Financial liabilities at amortized cost 9,985 6,130 6,346 Adjustments of expense as a result of hedging transactions (232) (360) (413) Insurance activity 919 773 721 Cost attributable to pension funds 76 52 57 Other expense 333 342 284 Total 12,279 8,329 7,797

Note 38

Note 38	12 Months Ended
	Dec. 31, 2022
Dividend income [Abstract]
Disclosure of dividend income [Text Block]	Dividend income The balances for this heading in the consolidated income statements correspond to dividends on shares and equity instruments other than those from shares in entities accounted for using the equity method (see Note 39), as can be seen in the breakdown below: Dividend income (Millions of Euros) 2022 2021 2020 Non-trading financial assets mandatorily at fair value through profit or loss 15 64 15 Financial assets at fair value through other comprehensive income 108 112 122 Total 123 176 137

Note 39

Note 39	12 Months Ended
	Dec. 31, 2022
Share of profit or loss of entities accounted for using the equity method [Abstract]
Disclosure of share of profit or loss of entities accounted for using the equity method [Text Block]	Share of profit or loss of entities accounted for using the equity methodResults from “Share of profit or loss of entities accounted for using the equity method” resulted in a positive impact of €21 million as of December 31, 2022, compared with the positive impact of €1 million and the negative impact of €39 million recorded as of December 31, 2021 and 2020, respectively.

Note 40

Note 40	12 Months Ended
	Dec. 31, 2022
Fee and commission income and expenses [Abstract]
Disclosure of fee and commission income (expense) [text block]	Fee and commission income and expense The breakdown of the balance under these headings in the consolidated income statements is as follows: Fee and commission income. Breakdown by origin (Millions of Euros) 2022 2021 2020 Bills receivables 26 23 27 Demand accounts 424 425 322 Credit and debit cards and POS 3,499 2,628 2,089 Checks 162 136 136 Transfers and other payment orders 812 664 555 Insurance product commissions 261 215 159 Loan commitments given 259 234 185 Other commitments and financial guarantees given 420 364 349 Asset management 1,228 1,250 1,100 Securities fees 266 267 367 Custody securities 193 169 135 Other fees and commissions 711 622 556 Total 8,261 6,997 5,980 The breakdown of fee and commission expense under these heading in the consolidated income statements is as follows: Fee and commission expense. Breakdown by origin (Millions of Euros) 2022 2021 2020 Demand accounts 5 5 5 Credit and debit cards 1,884 1,427 1,130 Transfers and other payment orders 133 120 97 Commissions for selling insurance 70 51 54 Custody securities 92 55 52 Other fees and commissions 723 574 519 Total 2,907 2,232 1,857

Note 41

Note 41	12 Months Ended
	Dec. 31, 2022
Gains Or Losses On Financial Assets And Liabilities And Exchanges Differences [Abstract]
Disclosure of Gains Or Losses On Financial Assets And Liabilities And Exchanges Differences [Text Block]	Gains (losses) on financial assets and liabilities, hedge accounting and exchange differences, net The breakdown of the balance under this heading, by source of the related items, in the consolidated income statement is as follows: Gains (losses) on financial assets and liabilities, hedge accounting and exchange differences, net (Millions of Euros) 2022 2021 2020 Gains (losses) on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net 64 134 139 Financial assets at amortized cost 8 27 106 Other financial assets and liabilities 56 106 33 Gains (losses) on financial assets and liabilities held for trading, net 562 341 777 Reclassification of financial assets from fair value through other comprehensive income — — — Reclassification of financial assets from amortized cost — — — Other gains (losses) 562 341 777 Gains (losses) on non-trading financial assets mandatorily at fair value through profit or loss, net (67) 432 208 Reclassification of financial assets from fair value through other comprehensive income — — — Reclassification of financial assets from amortized cost — — — Other gains (losses) (67) 432 208 Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net 150 335 56 Gains (losses) from hedge accounting, net (45) (214) 7 Subtotal gains (losses) on financial assets and liabilities 663 1,027 1,187 Exchange differences, net 1,275 883 359 Total 1,938 1,910 1,546 The breakdown of the balance (excluding exchange rate differences) under this heading in the income statements by the nature of financial instruments is as follows: Gains (losses) on financial assets and liabilities. Breakdown by nature of the financial instrument (Millions of Euros) 2022 2021 2020 Debt instruments (2,266) 158 848 Equity instruments (1,099) 2,059 (28) Trading derivatives and hedge accounting 1,361 (1,866) 277 Loans and advances to customers (241) 100 128 Customer deposits 274 55 (79) Other 2,635 522 42 Total 663 1,027 1,187 The breakdown of the balance of the impact of the derivatives (trading and hedging) under this heading in the consolidated income statements is as follows: Derivatives - Hedge accounting (Millions of Euros) 2022 2021 2020 Derivatives Interest rate agreements 522 73 269 Securities agreements 1,653 (1,500) (36) Commodity agreements 4 3 1 Credit derivative agreements 16 (255) (89) Foreign-exchange agreements (658) 40 88 Other agreements (131) (12) 37 Subtotal 1,406 (1,651) 270 Hedging derivatives ineffectiveness — Fair value hedges (51) (235) 5 Hedging derivative (229) 90 (151) Hedged item 178 (325) 156 Cash flow hedges 6 21 2 Subtotal (45) (214) 7 Total 1,361 (1,866) 277

Note 42

Note 42	12 Months Ended
	Dec. 31, 2022
Other Operating Income Expense [Abstract]
Disclosure of other operating income (expense) [text block]	Other operating income and expense The breakdown of the balance under the heading “Other operating income” in the consolidated income statements is as follows: Other operating income (Millions of Euros) 2022 2021 2020 Gains from sales of non-financial services 284 301 244 Other operating income 244 360 248 Total 528 661 492 The breakdown of the balance under the heading “Other operating expense” in the consolidated income statements is as follows: Other operating expense (Millions of Euros) 2022 2021 2020 Change in inventories 134 151 124 Contributions to guaranteed banks deposits funds 997 829 800 Hyperinflation adjustment (1) 1,687 585 348 Other operating expense 620 475 390 Total 3,438 2,041 1,662 (1) See Note 2.2.19. It includes €832 million related to Turkey and €822 million related to Argentina.

Note 43

Note 43	12 Months Ended
	Dec. 31, 2022
Income And Expenses From Insurance And Reinsurance Contracts [Abstract]
Disclosure of Income and Expenses From Insurance and Reinsurance Contracts [Text Block]	Income and expense from insurance and reinsurance contracts The detail of the headings “Income and expense from insurance and reinsurance contracts” in the consolidated income statements is as follows: Income and expense from insurance and reinsurance contracts (Millions of Euros) 2022 2021 2020 Income from insurance and reinsurance contracts 3,103 2,593 2,497 Expense from insurance and reinsurance contracts (1,892) (1,685) (1,520) Total 1,212 908 977 The table below shows the contribution of each insurance product to the Group´s income for the years ended December 31, 2022, 2021 and 2020: Income by type of insurance product (Millions of Euros) 2022 2021 2020 Life insurance 665 622 497 Individual 585 583 439 Group insurance 79 39 59 Non-Life insurance 547 286 480 Home insurance — — 91 Other non-life insurance products 547 286 389 Total 1,212 908 977

Note 44

Note 44	12 Months Ended
	Dec. 31, 2022
Administration Costs [Abstract]
Disclosure of Administration Costs [Text Block]	Administration costsPersonnel expense The breakdown of the balance under this heading in the consolidated income statements is as follows: Personnel expense (Millions of Euros) Notes 2022 2021 2020 Wages and salaries 4,317 3,933 3,610 Social security costs 710 668 671 Defined contribution plan expense 25 87 71 72 Defined benefit plan expense 25 43 49 49 Other personnel expense 454 325 293 Total 5,612 5,046 4,695 The amounts recognized under the heading “Administration costs - Personnel expense - Other personnel expense” in the consolidated income statements for the year ended December 31, 2022, 2021 and 2020, corresponding to the remuneration plans based on equity instruments in each year, amounted to €32 million, €33 million and €16 million, respectively. These amounts have been recognized with a corresponding entry under the heading “Shareholders’ funds - Other equity” in the consolidated balance sheets, net of tax effect. The characteristics of the Group's remuneration plans based on equity instruments are described below. Variable remuneration in shares BBVA has a specific remuneration scheme applicable to those employees whose professional activities have a material impact on the risk profile of BBVA and/or its Group (hereinafter “Identified Staff”) involving the delivery of BBVA shares or instruments linked to BBVA shares, designed within the framework of applicable regulations to credit institutions and considering best practices and recommendations at the local and international levels in this matter. In 2022, this remuneration scheme is reflected in the following remuneration policies: – BBVA Group General Remuneration Policy, approved by the Board of Directors on June 30, 2021, that applies to employees and BBVA Senior Management (excluding BBVA executive directors) and at Group companies with respect to which BBVA exercises control over management. This policy includes the specific rules applicable to the members of the Identified Staff, including BBVA Senior Management. – BBVA Directors’ Remuneration Policy, approved by the General Shareholders’ Meeting of BBVA held on April 20, 2021, that it’s applicable to the members of the Board of Directors of BBVA. The remuneration system for executive directors corresponds, generally, with the applicable system to the Identified Staff, incorporating some particularities of their own, derived from their condition of directors. The variable remuneration for the Identified Staff members is subject to the following rules established in their corresponding remuneration policies, specifically: – Annual Variable Remuneration for Identified Staff members for each financial year will be subject to ex ante adjustments, so that it shall be reduced at the time of their appraisal in the event of a downturn in the Group’s results or other parameters such as the level of achievement of budgeted targets, and it will not accrue or it will accrue in a reduced amount, should a certain level of profits and capital ratio not be achieved in accordance with the provisions of applicable regulations at any given time. – 60% of the Annual Variable Remuneration will be vested and paid, if conditions are met, as a general rule, in the first four months of the financial year following that to which the Annual Variable Remuneration corresponds (the “Upfront Portion”). For executive directors, the rest of the members of the Senior Management and Identified Staff members with particularly high variable remuneration, the Upfront Portion will be 40% of the Annual Variable Remuneration. The remaining portion will be deferred in time (hereinafter the “Deferred Portion”) for a 5 year-period for executive directors and members of the Senior Management, and 4 years for the remaining members of the Identified Staff. – 50% of the Annual Variable Remuneration, including both the Upfront Portion and the Deferred Portion, shall be established in BBVA shares or in instruments linked to BBVA shares. As regards executive directors and the rest of the members of Senior Management, 60% of the Deferred Portion shall be established in shares. – The shares or instruments awarded as Annual Variable Remuneration, both from the Upfront Portion and the Deferred Portion, shall be withheld for a one-year period after delivery. This will not apply to those shares or instruments the sale of which would be required to honor the payment of taxes accruing on delivery. – The Deferred Portion of the Annual Variable Remuneration may be reduced, but never increased, depending on the results of multi-year performance indicators which are aligned with the Group’s core risk management and control metrics related to the solvency, liquidity, profitability or value creation. – The cash amounts of the Deferred Portion of Annual Variable Remuneration finally vested, shall be updated by applying the Consumer Price Index (CPI), measured as year-on-year change in prices, or any other criteria established for such purposes by the Board of Directors. – The entire Annual Variable Remuneration corresponding to each financial year shall be subject to arrangements for the reduction of variable remuneration ("malus") and arrangements for the recovery of variable remuneration already paid ("clawback") during the whole deferral and withholding period, which will be applicable in the event of the occurrence of any of the circumstances expressly named in the remuneration policies. – No personal hedging strategies or insurances shall be used in connection with variable remuneration or liability that may undermine the effects of alignment with prudent risk management. – The variable component of the remuneration for a financial year (understood as the sum of all variable components of the remuneration) shall be limited to a maximum amount of 100% of the fixed component of the total remuneration (understood as the sum of all fixed components of the remuneration), unless the General Shareholders' Meeting of BBVA resolves to increase this percentage up to a maximum of 200%. In this regard, the General Shareholders’ Meeting of BBVA held on March 18, 2022 resolved to increase this limit to a maximum level of 200% of the fixed component of the total remuneration for a given number of the Identified Staff members, in the terms indicated in the report issued for this purpose by the Board of Directors dated February 9, 2022. – Any type of remuneration, other than Annual Variable Remuneration, considered to be variable remuneration shall be subject to the rules regarding award, vesting and payment applicable in accordance with the type and nature of the remuneration component itself. During 2022, in accordance with the applicable remuneration policies, the right to receive a total amount of 3,420,608 BBVA shares or instruments linked to BBVA shares corresponding mostly to the Upfront Portion of 2021 Annual Variable Remuneration and other variable components of remuneration, was accrued by the Identified Staff. Additionally, according to the Remuneration Policy applicable in 2017, during 2022 a total amount of 106,072 BBVA shares corresponding to the second payment of the Deferred Portion of 2017 Annual Variable Remuneration of executive directors and the rest of the members of Senior Management were delivered. Finally, according to the Remuneration Policy applicable in 2018, during 2022 a total amount of 3,739,044 BBVA shares were delivered to the Identified Staff corresponding to the first payment of the Deferred Portion of 2018 Annual Variable Remuneration of executive directors and the rest of the members of Senior Management and to the full Deferred Portion of the 2018 Annual Variable Remuneration of the rest of the Identified Staff. Detailed information on the delivery of shares to executive directors and the rest of the members of Senior Management of BBVA who held this position as of December 31, 2022, is included in Note 54. Lastly, in line with specific regulation applicable in Portugal and Brazil, BBVA IFIC and BBVA Brazil Banco de Investimento have identified (on an individual basis, respectively) the staff in these countries whose annual variable remuneration should be subject to a specific settlement and payment scheme established in their corresponding remuneration policies, more specifically: – A percentage of the annual variable remuneration is subject to a three years deferral that shall be paid yearly over the mentioned period. – 50% of the annual variable remuneration, both the upfront portion and deferred portion, shall be established in BBVA shares. – In BBVA IFIC, resulting cash portions of the deferred portion of annual variable remuneration and subject to multi-year performance indicators, finally delivered, shall be updated following the Consumer Price Index (CPI) measured as year-on-year price variation. – In BBVA Brazil Banco de Investimento, both the cash amounts and share amounts of the deferred portion may be subject to update adjustments in cash. According to this remuneration scheme, during financial year 2022 a total of 21,774 BBVA shares corresponding to the upfront portion of 2021 annual variable remuneration were delivered to these staff in Portugal and Brazil. Additionally, during 2022 a total of 3,517 BBVA shares corresponding to the first third of the deferred portion of 2020 annual variable remuneration were delivered to these staff in Portugal and Brazil as well as a total of 425 euros as adjustments for updates (for shares delivered in Brazil), and a total of 4,422 BBVA shares corresponding to the second third of the deferred portion of 2019 annual variable remuneration and 1,203 euros as adjustments for updates (for shares delivered in Brazil), and a total of 5.083 BBVA shares corresponding to the last third of the deferred portion of 2018 annual variable remuneration and 2,195 euros as adjustments for updates (for shares delivered in Brazil). The breakdown of the balance under this heading in the consolidated income statements is as follows: Other administrative expense. Breakdown by main concepts (Millions of Euros) 2022 2021 2020 Technology and systems 1,394 1,176 1,088 Communications 195 175 172 Advertising 282 207 186 Property, fixtures and materials 440 380 404 Taxes other than income tax 370 347 344 Surveillance and cash courier services 214 179 161 Other expense 925 786 749 Total 3,820 3,249 3,105

Note 45

Note 45	12 Months Ended
	Dec. 31, 2022
Depreciation And Amortisation Exasfpense [Abstract]
Disclosure of depreciation and amortisation expense [text block]	Depreciation and amortization The breakdown of the balance under this heading in the consolidated income statements for the years ended December 31, 2022, 2021 and 2020 is as follows: Depreciation and amortization (Millions of Euros) Notes 2022 2021 2020 Tangible assets 17 818 740 781 For own use 501 437 453 Right-of-use assets 312 299 324 Investment properties and other 5 3 3 Intangible assets 18.2 510 494 507 Total 1,328 1,234 1,288

Note 46

Note 46	12 Months Ended
	Dec. 31, 2022
Provisions or reversal of provisions [Abstract]
Disclosure of Provisions or reversal of provisions [Text Block]	Provisions or reversal of provisions For the years ended December 31, 2022, 2021 and 2020, the net provisions recognized in this income statement line item were as follows: Provisions or reversal of provisions (Millions of Euros) Notes 2022 2021 2020 Pensions and other post-employment defined benefit obligations 25 (89) 61 210 Commitments and guarantees given 87 8 192 Pending legal issues and tax litigation 210 135 208 Other provisions (1) 84 814 136 Total 291 1,018 746 (1) In 2021, it includes a provision for the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Note 24).

Note 47

Note 47	12 Months Ended
	Dec. 31, 2022
Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss [Abstract]
Disclosure of Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss [Text Block]	Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification The breakdown of impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification by the nature of those assets in the consolidated income statements is as follows: Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification (Millions of Euros) Notes 2022 2021 2020 Financial assets at fair value through other comprehensive income - Debt securities 76 17 19 Financial assets at amortized cost (1) 3,303 3,017 5,160 Of which: recovery of written-off assets by cash collection 7.2.5 (390) (423) (339) Total 3,379 3,034 5,179 (1) In 2020, the amount included the negative impact of the update of the macroeconomic scenario following the COVID-19 pandemic.

Note 48

Note 48	12 Months Ended
	Dec. 31, 2022
Impairment or reversal of impairment of investments in joint ventures and associates [Abstract]
Disclosure of Impairment or reversal of impairment of investments in joint ventures and associates [Text Block]	Impairment or reversal of impairment of investments in joint ventures and associatesThe heading “Impairment or reversal of the impairment of investments in joint ventures or associates" included a reversal of impairment of €42 million in the year ended 2022. This heading did not include any impairment or reversal of impairment in the year ended 2021, and included an impairment of €190 million for the year ended December 31, 2020 (see Note 16.3).

Note 49

Note 49	12 Months Ended
	Dec. 31, 2022
Impairment or reversal of impairment on non financial assets [Abstract]
Disclosure of Impairment or reversal of impairment on non financial assets [Text Block]	Impairment or reversal of impairment on non-financial assets The impairment losses on non-financial assets broken down by the nature of those assets in the consolidated income statements are as follows: Impairment or reversal of impairment on non-financial assets (Millions of Euros) Notes 2022 2021 2020 Tangible assets (1) 17 (53) 161 125 Intangible assets 25 19 19 Others 55 41 9 Total 27 221 153 (1) In 2021, it includes the impairment due to the closing of rented offices after the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 17 and 24).

Note 50

Note 50	12 Months Ended
	Dec. 31, 2022
Profit Or Loss From Non Current Assets And Disposal Groups Classified As Held For Sale Not Qualifying As Discontinued Operations [Abstract]
Disclosure of Profit Or Loss From Non Current Assets And Disposal Groups Classified As Held For Sale Not Qualifying As Discontinued Operations [Text Block]	Gains (losses) from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations The main items included in the balance under this heading in the consolidated income statements are as follows: Gains (losses) from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations (Millions of Euros) Notes 2022 2021 2020 Gains on sale of real estate 102 39 116 Impairment of non-current assets held for sale (1) 21 (221) (97) (103) Gains (losses) on sale of investments classified as non-current assets held for sale (2) 11 10 431 Gains on sale of equity instruments classified as non-current assets held for sale — 8 — Total (108) (40) 444 (1) In 2022 it includes the closing of the transaction with Merlin Properties in which 100% of the shares of Tree Inversiones Inmobiliarias , SOCIMI, S.A. were acquired by the BBVA Group (see Note 17). In 2021, it included the impairment due to the closure of owned offices and the decommissioning of facilities after the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 21 and 24). (2) The variation in year 2020 is mainly due to the transfer of half plus one share in BBVA Allianz Seguros y Reaseguros, S.A. (see Note 3).

Note 51

Note 51	12 Months Ended
	Dec. 31, 2022
Consolidated statements of cash flows [Abstract]
Disclosure of consolidated statements of cash flows [Text Block]	Consolidated statements of cash flows The variation between 2022, 2021 and 2020 of the financial liabilities from financing activities is the following: Liabilities from financing activities (Millions of Euros) Liabilities at amortized cost: Debt certificates Of which: Issuances of subordinated liabilities (1) 2022 2021 2020 2022 2021 2020 Balance at the beginning 55,763 61,780 63,963 14,794 17,248 17,675 Cash flows (678) (5,728) 3,003 (1,945) (1,941) (8) Non-cash changes 344 (289) (5,186) (364) (513) (419) Acquisition — — — — — — Disposal — — — — (772) — Disposals by companies held for sale (2) — — (3,160) — — — Foreign exchange movement 344 (289) (2,026) (364) 259 (419) Fair value changes — — — — Balance at the end 55,429 55,763 61,780 12,485 14,794 17,248 (1) There were €24, €14 and €12 million of subordinated deposits as of December 31, 2022, 2021 and 2020, respectively (see Note 22.4 and Appendix VI). In addition, there were coupon payments on subordinated liabilities for €313, €359 and €387 million in 2022, 2021 and 2020, respectively. The subordinated issuances of BBVA Paraguay and of the USA Sale perimeter as of December 31, 2020 were recorded in the heading "Liabilities included in disposal groups classified as held for sale" of the consolidated balance and amounted to €37 and €735 million, respectively. (2) Includes mainly the balance of the USA Sale perimeter (see Notes 3 and 21).

Note 52

Note 52	12 Months Ended
	Dec. 31, 2022
Auditor's remuneration [abstract]
Disclosure of accountant fees and services [Text Block]	Accountant fees and services The details of the fees for the services contracted by entities of the BBVA Group for the year ended December 31, 2022, with their respective auditors and other audit entities are as follows: Fees for Audits conducted and other related services (1) (Millions of Euros) 2022 Audits of the companies audited by firms belonging to the EY worldwide organization and other reports related with the audit (2) 24.8 Other reports required pursuant to applicable legislation and tax regulations issued by the national supervisory bodies of the countries in which the Group operates, reviewed by firms belonging to the EY worldwide organization 1.0 Fees for audits conducted by other firms 0.1 (1) Regardless of the billed year. (2) Including fees pertaining to annual legal audits (€21.8 million as of December 31, 2022). In the year ended December 31, 2022, certain entities in the BBVA Group contracted other services (other than audits) as follows: Other Services rendered (Millions of Euros) 2022 Firms belonging to the EY worldwide organization 0.1 This total of contracted services includes the detail of the services provided by Ernst & Young, S.L. to BBVA, S.A. or its controlled companies at the date of preparation of these consolidated financial statements as follows: Fees for audits conducted (1) (Millions of Euros) 2022 Legal audit of BBVA,S.A. or its companies under control 7.6 Other audit services of BBVA, S.A. or its companies under control 5.2 Limited Review of BBVA, S.A. or its companies under control 1.4 Reports related to issuances 0.4 Assurance services and other required by the regulator 0.8 (1) Services provided by Ernst & Young, S.L. to companies located in Spain, to the branch of BBVA in New York and to the branch of BBVA in London. The services provided by the auditors meet the independence requirements of the external auditor established under Audit of Accounts Law (Law 22/2015) and under the Sarbanes-Oxley Act of 2002 adopted by the Securities and Exchange Commission (SEC).

Note 53

Note 53	12 Months Ended
	Dec. 31, 2022
Related party transactions [abstract]
Disclosure of transactions between related parties [text block]	Related-party transactionsAs financial institutions, BBVA and other entities in the Group engage in transactions with related parties in the normal course of their business. These transactions are not significant and are carried out under normal market conditions. As of December 31, 2022, 2021 and 2020, the following are the transactions with related parties:Transactions with significant shareholdersAs of December 31, 2022, 2021 and 2020, there were no shareholders considered significant (see Note 26).Transactions with BBVA Group entities The balances of the main captions in the consolidated balance sheets arising from the transactions carried out by the BBVA Group with associates and joint venture entities accounted for using the equity method are as follows: Balances arising from transactions with entities of the Group (Millions of Euros) 2022 2021 2020 Assets Loans and advances to credit institutions 9 9 148 Loans and advances to customers 1,842 2,031 1,743 Debt securities 7 7 — Liabilities Deposits from credit institutions 1 1 — Customer deposits 204 296 791 Memorandum accounts Financial guarantees given 136 154 132 Other commitments given 751 1,056 1,400 Loan commitments given 10 11 11 The balances of the main captions in the consolidated income statements resulting from transactions with associates and joint venture entities that are accounted for under the equity method are as follows: Balances of consolidated income statement arising from transactions with entities of the Group (Millions of Euros) 2022 2021 2020 Income statement Interest and other income 20 16 20 Interest expense 2 — 1 Fee and commission income 5 8 5 Fee and commission expense 40 31 34 There were no other material effects in the consolidated financial statements arising from dealings with these entities, other than the effects from using the equity method (see Note 2.1) and from the insurance policies to cover pension or similar commitments (see Note 25) and the derivatives transactions arranged by BBVA Group with these entities, associates and joint ventures. In addition, as part of its normal activity, the BBVA Group has entered into agreements and commitments of various types with shareholders of subsidiaries and associates, which have no material effects on the consolidated financial statements. Transactions with members of the Board of Directors and Senior Management The transactions entered into between BBVA or its Group companies with members of the Board of Directors and Senior Management of the Bank or their related parties were within the scope of the ordinary course of business of the Bank and were immaterial, defined as transactions the disclosure of which is not necessary to present a true and fair view of the Bank's equity, financial position and results, and were concluded on normal markets terms or on terms applicable to the rest of employees. The amount and nature of the main transactions carried out with members of the Board of Directors and Senior Management of the Bank, or their respective related parties, are shown below. Balance at 31 st December of each year (thousands of Euros) 2022 2021 2020 Directors Related parties of Directors Senior Management (1) Related parties of Senior Management Directors Related parties of Directors Senior Management (1) Related parties of Senior Management Directors Related parties of Directors Senior Management (1) Related parties of Senior Management Loans and credits 668 1,880 6,321 764 765 207 5,419 573 — — 5,349 580 Bank guarantees — — 10 — — — 10 — — — 10 25 Business credit — — — — — — — — — — — — (1) Excluding executive directors Information on remuneration paid and other benefits granted to members of the Board of Directors and Senior Management of BBVA is provided in Note 54.

Note 54

Note 54	12 Months Ended
	Dec. 31, 2022
Remuneration And Other Benefits Received By The Board Of Directors And Members Of The Banks Senior Management [Abstract]
Disclosure of information about key management personnel [text block]	Remuneration and other benefits for the Board of Directors and members of the Bank's Senior Management Remuneration received by non-executive directors The remuneration of the non-executive directors who are members of the Board of Directors during the financial years 2022 and 2021 is as follows, individually and by remuneration item: Remuneration for non-executive directors (thousands of Euros) Board of Directors Executive Committee Audit Committee Risk and Compliance Committee Remuneration Committee Appointments and Corporate Governance Committee Technology and Cybersecurity Committee Other positions (1) Total 2022 2021 José Miguel Andrés Torrecillas 129 167 66 115 50 527 527 Jaime Caruana Lacorte 129 167 165 107 567 567 Raúl Galamba de Oliveira 129 107 43 53 332 278 Belén Garijo López 129 66 107 46 349 349 Connie Hedegaard ( 2) 107 107 0 Sunir Kumar Kapoor (3) 32 11 43 172 Lourdes Máiz Carro 129 66 43 238 238 José Maldonado Ramos 129 167 46 342 342 Ana Peralta Moreno 129 66 43 238 238 Juan Pi Llorens 129 214 46 43 27 458 512 Ana Revenga Shanklin 129 107 29 264 236 Susana Rodríguez Vidarte 129 167 107 46 449 449 Carlos Salazar Lomelín 129 43 172 172 Jan Verplancke 129 43 43 214 214 Total (4) 1,684 667 431 642 278 301 168 130 4,300 4,293 (1) Amounts perceived in 2022 and 2021 by José Miguel Andrés Torrecillas, as Deputy Chair of the Board, Juan Pi Llorens, as Lead Director (until April 28, 2022) and Raúl Galamba de Oliveira (from its appointment as Lead Director on April 28, 2022). (2) Director appointed by the General Meeting held on March 18, 2022. Remuneration received based on date of acceptance of office. (3) Director who left office on March 18, 2022. Remuneration for the term of office in 2022. (4) Includes amounts corresponding to membership of the Board and its various committees during the 2022 and 2021 financial years. In addition, in financial years 2022 and 2021, Carlos Salazar Lomelín received €90 thousand and €101 thousand, respectively, as per diems for his membership of the management body of BBVA México, S.A. and Grupo Financiero BBVA México, S.A. de C.V. and the BBVA México strategy forum . Also, during the 2022 and 2021 financial years, € 110 thousand and € 102 thousand was paid out, respectively, in healthcare and casualty insurance premiums for non-executive directors. Remuneration system with deferred delivery of shares for non-executive directors BBVA has a fixed remuneration system with deferred delivery of shares for its non-executive directors, which was approved by the General Meeting held on 18 March 2006 and extended by resolutions of the General Meetings held on 11 March 2011 and 11 March 2016 for a further five-year period in each case, and by the General Meeting held on 20 April 2021 for a further three-year period. This system is based on the annual allocation to non-executive directors of a number of theoretical shares of BBVA equivalent to 20% of the total annual fixed allowance in cash received by each director in the previous financial year, calculated according to the average closing price of the BBVA share during the 60 trading sessions prior to the dates of the Annual General Meetings approving the corresponding financial statements for each financial year. These shares will be delivered to each beneficiary, where applicable, after they leave their positions as directors for any reason other than serious dereliction of their duties. During the financial years 2022 and 2021, the following " theoretical shares" derived from the remuneration system with deferred delivery of shares have been allocated to the non-executive directors, in an amount equivalent to 20% of the total annual fixed cash allocation received by each of them in the financial years 2021 and 2020, respectively: 2022 2021 Theoretical shares allocated Theoretical shares accumulated as of December 31 Theoretical shares allocated Theoretical shares accumulated as of December 31 José Miguel Andrés Torrecillas 19,253 118,025 22,860 98,772 Jaime Caruana Lacorte 20,733 77,705 25,585 56,972 Raúl Galamba de Oliveira 10,177 19,677 9,500 9,500 Belén Garijo López 12,741 90,589 15,722 77,848 Connie Hedegaard (1) 0 0 0 0 Sunir Kumar Kapoor (2) 6,270 0 7,737 30,652 Lourdes Máiz Carro 8,696 64,356 10,731 55,660 José Maldonado Ramos 12,493 136,477 15,416 123,984 Ana Peralta Moreno 8,696 35,092 10,731 26,396 Juan Pi Llorens 18,703 134,599 23,079 115,896 Ana Revenga Shanklin 8,611 16,179 7,568 7,568 Susana Rodríguez Vidarte 16,400 177,775 20,237 161,375 Carlos Salazar Lomelín 6,270 11,912 5,642 5,642 Jan Verplancke 7,835 29,251 9,024 21,416 Total (3) 156,878 911,637 183,832 791,681 (1) Director appointed by the General Meeting held on 18 March 2022, therefore the allocation of theoretical shares is not due until 2023. (2) Director who left office on 18 March 2022. In application of the system, he received a total of 36,922 BBVA shares after leaving office, which is equivalent to the total of theoretical shares accumulated up to that date. (3) The number of theoretical shares allocated in 2022 and 2021 to each non-executive director is equivalent to 20% of the total fixed annual cash allocation received in 2021 and 2020, respectively, based on the average of the closing prices of BBVA shares during the 60 trading sessions prior to the General Meetings of 18 March 2022 and 20 April 2021, which were € 5.47 and € 4.44 per share, respectively. Remuneration received by executive directors The remuneration of executive directors for the financial years 2022 and 2021 in application of the BBVA Directors' Remuneration Policy approved by the General Meeting of 20 April 2021 is shown below, individually and by remuneration item: Annual Fixed Remuneration (thousands of Euros) 2022 2021 Chair 2,924 2,924 Chief Executive Officer 2,179 2,179 Total 5,103 5,103 In addition, in accordance with the conditions established in the BBVA Directors' Remuneration Policy, during the 2022 and 2021 financial years, the Chief Executive Officer received € 654 thousand each year as "cash in lieu of pension" (equivalent to 30% of his Annual Fixed Remuneration) as he does not have a retirement pension (see the "Pension commitments with executive directors" section of this Note), and € 600 thousand as mobility allowance. Remuneration in kind (thousands of Euros) Furthermore, during the financial years 2022 and 2021, remuneration in kind was paid to executive directors, including insurance and other premiums, amounting to € 283 thousand and € 328 thousand in the case of the Chair, and € 155 thousand and € 158 thousand in the case of the Chief Executive Officer, respectively. Annual Variable Remuneration (AVR) 2022 (2) 2021 (1) In cash In shares In cash In shares Chair 926 158,169 849 159,235 Chief Executive Officer 712 121,646 645 120,977 Total 1,639 279,815 1,494 280,212 (1) Remuneration corresponding to the initial portion (40%) of the Annual Variable Remuneration for the financial year 2021 paid in 2022. The Annual Variable Remuneration for the financial year 2021 is subject to the deferral, vesting and payment rules and the other conditions applicable to Annual Variable Remuneration set out in the BBVA Directors' Remuneration Policy. (2) Remuneration corresponding to the upfront portion (40%) of the Annual Variable Remuneration for the financial year 2022, which will be paid, if the conditions are met, during the first quarter of the financial year 2023, in equal parts in cash and BBVA shares. The remaining 60% will be deferred (40% in cash and 60% in shares) for a period of five years (Deferred Portion) and paid, if conditions are met, proportionally at the end of each of the five years of deferral, in an amount equal to 20% of the Deferred Portion each year. The Deferred Portion may be reduced, but never increased, depending on the results of the multi-year performance indicators determined by the Board of Directors at the beginning of the financial year 2022. After the end of the financial year corresponding to the third year of deferral, the results of the multi-year performance indicators shall determine the ex post adjustments, if any, to be made to the outstanding amount of the Deferred Portion. All of this is subject to the vesting and payment rules provided for in the BBVA Directors' Remuneration Policy. Moreover, the remaining rules set forth in the BBVA Directors’ Remuneration Policy regarding the Annual Variable Remuneration of executive directors will be applicable to 2022 Annual Variable Remuneration, including: (i) a withholding period of one year after delivery of the BBVA shares received; (ii) the prohibition of hedging strategies or insurance that may undermine the effects of alignment with prudent risk management; (iii) update of the Deferred Portion in cash in accordance with the CPI; (iv) malus and clawback arrangements during the whole deferral and withholding period; and (v) the limitation of variable remuneration up to a maximum amount of 200% of the fixed component of the total remuneration, as resolved by the General Meeting held on 2022. Deferred Annual Variable Remuneration from previous financial years 2022 (2) 2021 (1) Deferred AVR In cash (thousands of Euros) In shares In cash (thousands of Euros) In shares Chair 2021 215 57,325 — — 2020 0 0 — — 2019 513 136,587 — — 2018 128 35,795 364 107,386 2017 154 27,898 146 27,898 Subtotal 1,011 257,605 510 135,284 Chief Executive Officer 2021 164 43,552 — — 2020 0 0 — — 2019 460 122,572 — — 2018 — — 332 61,282 2017 — — — — Subtotal 624 166,124 332 61,282 Total 1,635 423,729 842 196,566 (1) Deferred remuneration from previous financial years to be awarded after 2021 year-end. Award to the Chair and the Chief Executive Officer took place in 2022, in the percentages applicable in each case in accordance with the vesting and payment rules established in the remuneration policies in force in each financial year: • 2018 Deferred AVR: in 2022, the first payment was made (60% of the Deferred Portion) in the case of the Chair and the full payment in the case of the Chief Executive Officer, including in both cases the update of their portion in cash. This remuneration is associated with their previous positions as Chief Executive Officer and President & CEO of BBVA USA, respectively. • 2017 Deferred AVR: in 2022, the Chair was paid the second payment (20% of the Deferred Portion), including the update of his portion in cash. This remuneration is associated with his former position as Chief Executive Officer. (2) Deferred remuneration from previous years to be awarded after 2022 year-end. Award to the Chair and/or Chief Executive Officer will take place in 2023 in the percentages applicable in each case in accordance with the vesting and payment rules established in the remuneration policies in force in each financial year: • 2021 Deferred AVR: corresponding to the first payment (20% of the Deferred Portion) to the executive directors, including the update of their portion in cash. Thereafter, 80% of the 2021 Deferred AVR will be deferred for both executive directors and, if the conditions are met, it will be paid in 2024, 2025, 2026 and 2027. • 2019 Deferred AVR: corresponding to the first payment (60% of the Deferred Portion) to the executive directors, including the update of their portion in cash, and after having verified that no reduction was applicable based on the result of the multi-year performance indicators determined in 2019 by the Board of Directors. Thereafter, 40% of the 2019 Deferred AVR will be deferred for both executive directors and, if the conditions are met, it will be paid in 2024 and 2025. • 2018 Deferred AVR: corresponds to the second payment (20% of the Deferred Portion) to the Chair, including the update of his portion in cash. Following this, 20% of the 2018 Deferred AVR will be deferred and if the conditions are met, it will be paid in 2024. This remuneration is associated with his previous position as Chief Executive Officer. • 2017 Deferred AVR: corresponds to the third and final payment (20% of the Deferred Portion) to the Chair, including the update of his portion in cash. Following this, the payment to the Chair of the 2017 Deferred AVR will be finalized. This remuneration is associated with his previous position as Chief Executive Officer. Pension commitments with executive directors The Bank has not assumed any pension obligations with non-executive directors. With regard to the executive directors, the BBVA Directors' Remuneration Policy establishes a pension framework whereby, in the case of the Chair, he is eligible to receive a retirement pension, paid in either income or capital, when he reaches the legally established retirement age, provided that he does not leave his position as a result of serious dereliction of his duties. The amount of this pension will be determined by the annual contributions made by the Bank, together with their corresponding accumulated yields at that date. The annual contribution to cover the retirement contingency in the Chair's defined contribution system, established in the BBVA Directors' Remuneration Policy approved by the General Meeting in 2021, is € 439 thousand. The Board of Directors may update this amount during the term of the Policy, in the same way and under the same terms as it may update the Annual Fixed Remuneration. 15% of the agreed annual contribution will be based on variable components and considered “discretionary pension benefits” and will, therefore, be subject to the conditions regarding delivery in shares, withholding and clawback established in the applicable regulations, as well as any other conditions concerning variable remuneration that may be applicable in accordance with the BBVA Directors' Remuneration Policy. In the event that the Chair's contract is terminated before he reaches retirement age for reasons other than serious dereliction of duties, the retirement pension payable to the Chair upon him reaching the legally established retirement age will be calculated based on the funds accumulated through the contributions made by the Bank up to that date, as per the terms set out, plus the corresponding accumulated yield, with no additional contributions to be made by the Bank as of the time of termination. With respect to the commitments in favor of the Chair to cover the contingencies of death and disability, the Bank will pay the corresponding annual insurance premiums in order to top up this coverage. In accordance with the foregoing, in the financial year 2022, an amount of € 451 thousand has been registered, comprising the agreed annual contribution to cover the retirement contingency, which is € 439 thousand, and an amount of € 12 thousand corresponding to the upward adjustment of the "discretionary pension benefits" for the financial year 2021, which were declared at the end of that year and which corresponded to the contribution to the accumulated fund in 2022. € 473 thousand in premiums for death and disability has also been paid. As of December 31, 2022, the total accumulated amount of the fund to meet the retirement commitments for the Chair amounted to € 22,771 thousand. With regard to the agreed annual contribution for the retirement contingency corresponding to the 2022 financial year, 15% ( € 66 thousand) was registered in said financial year as “discretionary pension benefits”. Following the end of the financial year, this amount was adjusted by applying the same criteria used to determine the Annual Variable Remuneration for the Chair for the 2022 financial year and was determined to amount to € 85 thousand, which represents an upward adjustment of € 19 thousand. These “discretionary pension benefits” will be included in the accumulated fund in the 2023 financial year and will be subject to the conditions established for them in the BBVA Directors' Remuneration Policy. With regard to the Chief Executive Officer, in accordance with the provisions of the BBVA Directors' Remuneration Policy and those in his contract, the Bank has not undertaken any retirement commitments, although he is entitled to an annual cash sum instead of a retirement pension (cash in lieu of pension) equal to 30% of his Annual Fixed Remuneration. In accordance with the above, in the 2022 financial year, the Bank paid the Chief Executive Officer the amount of fixed remuneration in the form of "cash in lieu of pension", as described in the "Remuneration received by executive directors" section of this Note. However, the Bank has undertaken commitments to cover the death and disability contingencies for the Chief Executive Officer, for which the corresponding annual insurance premiums are paid. To this end, in 2022, € 285 thousands of euros have been recognized for this concept. Executive directors (thousands of Euros) Contributions (1) Funds accumulated Retirement Death and disability 2022 2021 2022 2021 2022 2021 Chair 451 340 473 574 22,771 24,546 Chief Executive Officer — — 285 295 — — Total 451 340 758 869 22,771 24,546 (1) Contributions recognized to meet pension commitments to executive directors in financial years 2022 and 2021. In the case of the Chair, these correspond to the sum of the annual retirement pension contribution and the adjustment made to the "discretionary pension benefits" for the financial years 2021 and 2020, the contribution to which was to be made in the financial years 2022 and 2021, respectively, and with the death and disability premiums. In the case of the Chief Executive Officer, the contributions recognized correspond exclusively to the insurance premiums paid by the Bank in 2022 and 2021 to cover the contingencies of death and disability, given that, in his case, the Bank has not undertaken any commitments to cover the retirement contingency . Remuneration received by Senior Management The remuneration of all Senior Management, excluding executive directors, for the financial years 2022 and 2021 (16 members with such status as of December, 31 2022 and 2021), in application of the BBVA Group General Remuneration Policy applicable to them, is shown below by remuneration item: Annual Fixed Remuneration (thousands of Euros) 2022 2021 Senior Management Total 18,149 16,435 Remuneration in kind (thousands of Euros) During the financial years 2022 and 2021, remuneration in kind, including insurance and other premiums, has been paid to all Senior Management, excluding executive directors, for an aggregate total amount of € 1,093 thousand and € 1,409 thousand, respectively. Annual Variable Remuneration (AVR) 2022 (2) 2021 (1) In cash In shares In cash In shares Senior Management Total 2,143 365,746 1,849 346,106 (1) Remuneration corresponding to the upfront portion (40%) of the Annual Variable Remuneration for the financial year 2021 paid in the first half of 2022. The Annual Variable Remuneration for the financial year 2021 is subject to the deferral, vesting and payment rules and the other conditions applicable to Annual Variable Remuneration set out in the BBVA Group General Remuneration Policy. (2) Remuneration corresponding to the upfront portion (40%) of the Annual Variable Remuneration for the financial year 2022, which will be paid, if the conditions are met, during the first quarter of the financial year 2023, in equal parts in cash and BBVA shares. The remaining 60% will be deferred (40% in cash and 60% in shares) for a period of five years (Deferred Portion) and paid, if conditions are met, proportionally at the end of each of the five years of deferral, in an amount equal to 20% of the Deferred Portion each year. The Deferred Portion may be reduced, but never increased, depending on the results of the multi-year performance indicators determined by the Board of Directors at the beginning of the financial year 2022. After the end of the financial year corresponding to the third year of deferral, the results of the multi-year performance indicators shall determine the ex post adjustments, if any, to be made to the outstanding amount of the Deferred Portion. All of this is subject to the vesting and payment rules provided for in the BBVA Group General Remuneration Policy. Moreover, the remaining rules applicable to the Annual Variable Remuneration of the members of Senior Management established in the BBVA Group General Remuneration Policy shall apply to the Annual Variable Remuneration for the financial year 2022, which include: (i) a withholding period of one year after delivery of the BBVA shares received; (ii) the prohibition of hedging strategies or insurance that may undermine the effects of alignment with prudent risk management; (iii) update for the Deferred Portion in cash in accordance with the CPI; (iv) malus and clawback arrangements during the whole deferral and withholding period; and (v) the limitation of variable remuneration up to a maximum amount of 200% of the fixed component of the total remuneration, as resolved by the General Meeting held on 2022. Deferred Annual Variable Remuneration from previous financial years 2022 (2) 2021 (1) Deferred AVR In cash (thousands of Euros) In shares In cash (thousands of Euros) In shares Senior Management Total 2021 473 124,602 — — 2020 0 0 — — 2019 1,355 320,172 — — 2018 152 41,442 697 177,104 2017 168 29,267 158 29,267 Total 2,149 515,483 855 206,371 (1) Deferred remuneration from previous financial years to be awarded after 2021 year-end. Award to Senior Management who were beneficiaries took place in 2022 in the percentages applicable in each case in accordance with the vesting and payment rules established in the remuneration policies in force in each financial year: • 2018 Deferred AVR: in 2022, the members of Senior Management who were beneficiaries have been paid the amounts that corresponded in each case in accordance with the payment schedule established in the remuneration policies in force in 2018, including the update of their portion in cash. • 2017 Deferred AVR: in 2022, the second payment (20% of the Deferred Share) has been paid to the members of the Senior Management who were beneficiaries, including the update of their portion in cash. (2) Deferred remuneration from previous years to be awarded after 2022 year-end. Award to members of Senior Management who are beneficiaries will take place in 2023 in the percentages applicable in each case in accordance with the vesting and payment rules established in the remuneration policies in force in each financial year: • 2021 Deferred AVR: corresponds to the first payment (20% of the Deferred Portion), including the update of their portion in cash. Thereafter, 80% of the 2021 Deferred AVR will be deferred, and if the conditions are met, it will be paid in 2024, 2025, 2026 and 2027. • 2019 Deferred AVR: corresponds to the first payment (60% of the Deferred Portion) or payment in full (depending on the payment schedule set out in the policies in force in 2019) including the update of their portion in cash, and after having verified that no reduction is applicable based on the result of the multi-year performance indicators determined in 2019 by the Board of Directors. In addition, the first payment of the Deferred Portion of a withholding plan is payable to two members of Senior Management. Thereafter, 40% of the 2019 Deferred AVR will be deferred for certain members of Senior Management. For the two members of Senior Management with withholding plans, the remaining 40% will be paid, if the conditions are met, in 2024 and 2025. • 2018 Deferred AVR: corresponds to the second payment (20% of the Deferred Portion) including the update of their portion in cash. Thereafter, 20% of the 2018 Deferred AVR will be deferred, and if the conditions are met, it will be paid in 2024. • 2017 Deferred AVR: corresponds to the third and final payment (20% of the Deferred Portion), including the update of their portion in cash. After this, the payment of the 2017 Deferred AVR to its beneficiaries will be finalized. Pension commitments with members of Senior Management In the 2022 financial year, an aggregate total amount of € 3,694 thousand has been recognized in 2022 to cover pension commitments to members of Senior Management (16 members with such status as of December 31, 2022, excluding executive directors), which corresponds to the annual contribution agreed to cover the retirement contingency, increased by an amount of € 111 thousand corresponding to the upward adjustment of the "discretionary pension benefits" for the financial year 2021, which were registered at the end of the financial year 2021 and which should have been contributed to the accumulated fund in 2022. Furthermore, an aggregate total amount of € 1,465 thousand in premiums for death and disability has also been paid. As of December, 31 2022, the total accumulated amount of the fund to meet the retirement commitments for members of Senior Management amounted to € 29,435 thousand. As in the case of executive directors, 15% of the annual contributions agreed for members of Senior Management to cover the contingency of retirement will be based on variable components and will be considered "discretionary pension benefits", and will therefore be subject to the conditions of delivery in shares, withholding and recovery established in the applicable regulations, as well as to such other conditions of variable remuneration as may be applicable to them in accordance with the remuneration policy applicable to members of Senior Management. For these purposes, of the annual contribution for the retirement contingency recognized in the 2022 financial year, an amount of € 536 thousand has been recognized in the 2022 financial year as "discretionary pension benefits" and, once the financial year is closed, as in the case of the Chair, this amount has been adjusted, applying the same criteria used to determine the Annual Variable Remuneration of the members of Senior Management corresponding to the 2022 financial year. As a result, the "discretionary pension benefits" for the year, corresponding to all members of Senior Management, have been determined at a total combined amount of € 689 thousand, which represents an upward adjustment of € 153 thousand. These “discretionary pension benefits” will be included in the accumulated fund for the 2023 financial year, and will be subject to the conditions established for them in the remuneration policy applicable to members of Senior Management, in accordance with the regulations applicable to the Bank on this matter. Senior Management (thousands of Euros) Contributions (1) Funds accumulated Retirement Death and disability 2022 2021 2022 2021 2022 2021 Senior Management Total 3,694 3,056 1,465 1,333 29,435 27,472 (1) Contributions recognized to meet pension commitments to all Senior Management in 2022 and 2021, which correspond to the sum of the annual retirement pension contributions and the adjustments made to the "discretionary pension benefits" for 2021 and 2020 whose contribution was to be made in 2022 and 2021, respectively, and to the insurance premiums paid by the Bank for death and disability contingencies. Payments for the termination of the contractual relationship In accordance with the BBVA Directors' Remuneration Policy, the Bank has no commitments to pay severance indemnity to executive directors.

Note 55

Note 55	12 Months Ended
	Dec. 31, 2022
Additional information [abstract]
Disclosure of additional information [text block]	Other informationEnvironmental impactThe Group has no environmental liabilities, expenses, assets, provisions or contingencies that could have a significant effect on its consolidated equity, financial situation and profits. Consequently, as of December 31, 2022, there is no item included in the Consolidated Financial Statements that requires disclosure in an environmental information report pursuant to Ministry JUS/616/2022, of June 30, by which the new model for the presentation of consolidated annual accounts in the Commercial Register is approved

Note 56

Note 56	12 Months Ended
	Dec. 31, 2022
Subsequent events [Abstract]
Disclosure of subsequent events [Text Block]	Subsequent events On February 1, 2023, it was announced that a cash distribution in the amount of €0.31 gross per share, to be paid in April as a final dividend for the year 2022, and the execution of a share buyback program of BBVA for an amount of €422 million, would be proposed to the relevant corporate bodies for consideration, subject to obtaining the corresponding regulatory authorizations and the communication of the specific terms and conditions of the program before its execution (see Note 4). In relation to the recent earthquake in Turkey, at these early stages, the Group is working on the definition of some emergency measures to help alleviate the effects of the humanitarian crisis caused by this catastrophe. In addition, internal protocols have been put in place to monitor the situation and begin to assess the direct and future impacts for the Group that may arise from it. The direct exposure of the Group in the affected areas is not significant and, up to the date of approval of these Consolidated Financial Statements, no relevant impacts on the future continuity of the Group's operations and business in Turkey have been identified. However, it is not possible at this time to carry out a precise evaluation of the future impacts that may derive from this situation. Such impacts, if applicable, will be recorded in the Group's financial statements for the respective period(s) impacted. From January 1, 2023 to the date of preparation of these Consolidated Financial Statements, no other subsequent events not mentioned above in these financial statements have taken place that could significantly affect the Group’s earnings or its equity position.

List of accounting policies (Po

List of accounting policies (Policies)	12 Months Ended
	Dec. 31, 2022
Disclosure of significant accounting policies [Abstract]
Description of accounting policy for financial instruments explanatory [Policy Text Block]	Accounting principles and policies and applied valuation methods The accounting principles and policies and the valuation methods applied in the preparation of the consolidated financial statements may differ from those used, at the individual level, by some of the entities that are part of the BBVA Group; This is why, in the consolidation process, the necessary adjustments and reclassifications are made to standardize such principles and criteria among themselves and bring them into line with the IFRS-IASB. In preparing the Consolidated Financial Statements, the following accounting principles and policies and assessment criteria have been applied: IFRS 9 became effective as of January 1, 2018 and replaced IAS 39 regarding the classification and measurement of financial assets and liabilities, the impairment of financial assets and hedge accounting. However, the Group has chosen to continue applying IAS 39 for accounting for hedges as permitted by IFRS 9. Classification and measurement of financial assets Classification of financial assets IFRS 9 contains three main categories for financial assets classification: measured at amortized cost, measured at fair value with changes through other comprehensive income, and measured at fair value through profit or loss. The classification of financial instruments in the categories of amortized cost or fair value depends on the business model with which the entity manages the assets and the contractual characteristics of the cash flows, commonly known as the "solely payments of principal and interest" criterion (hereinafter the "SPPI"). The assessment of the business model should reflect the way the Group manages groups of financial assets and does not depend on the intention for an individual instrument. Thus, for each entity within the BBVA Group there are different business models for managing assets. In order to determine the business model, the following aspects are taken into account: – The way in which the performance of the business model (and that of the assets which comprise such business model) is evaluated and reported to the entity's key personnel; – The risks and their management, which affect the performance of the business model; – The way in which business model managers are remunerated; – The frequency, amount and timing of sales in previous years, the reasons for such sales and expectations regarding future sales. In this sense, the Group has established policies and has developed procedures in each geographical area to determine when the sales of financial assets classified in the amortized cost category are considered infrequent (even when significant), or are insignificant (even when frequent), to ensure compliance with such business model. Furthermore, it is considered that any sales that may occur because the financial asset is close to maturity, due to an increase in credit risk, or to satisfy liquidity needs, are compatible with the amortized cost model. Regarding the SPPI test, the analysis of the cash flows aims to determine whether the contractual cash flows of the assets correspond only to payments of principal and interest on the principal amount outstanding at the beginning of the transaction. Interest is understood here as the consideration for the time value of money; and for the credit risk associated with the principal amount outstanding during a specific period; and for financing and structure costs, plus a profit margin. The most significant judgments used by the Group in evaluating compliance with the conditions of the SPPI test are the following: – Modified time value: in the event that a financial asset includes a periodic interest rate adjustment but the frequency of this adjustment does not coincide with the term of the reference interest rate (for example, the interest rate reset every six months to a one-year rate), the Group assesses, at the time of the initial recognition, this mismatch to determine whether the contractual cash flows (undiscounted) differ significantly or not from the cash flows (undiscounted) of a benchmark financial asset, for which there would be no change in the time value of money. The defined tolerance thresholds are 10% for the differences in each period and 5% for the analysis accumulated throughout the financial asset life. – Contractual clauses: The contractual clauses that can modify the calendar or the amount of the contractual cash flows are analyzed to verify if the contractual cash flows that would be generated during the life of the instrument due to the exercise of those clauses are only payments of principal and interest on the principal amount outstanding. To do this, the contractual cash flows that may be generated before and after the modification are analyzed. The main criteria taken into account in the analysis are: a. Early termination clauses: generally a contractual clause that permits the debtor to prepay a debt instrument before maturity is consistent with SPPI when the prepayment amount substantially represents unpaid amounts of principal and interest on the principal amount outstanding (which may include reasonable additional compensation for the early termination of the contract). b. Instruments with an interest rate linked to contingent events: – An instrument whose interest rate is reset to a higher rate if the debtor misses a particular payment may meet the SPPI criterion because of the relationship between missed payments and an increase in credit risk. – An instrument with contractual cash flows that are indexed to the debtor’s performance – e.g. net income or is adjusted based on a certain index or stock market value would not meet the SPPI criterion. c. Perpetual instruments: to the extent that they can be considered instruments with continuous (multiple) extension options, they meet the SPPI test if the contractual flows meet it. When the issuer can defer the payment of interest, if such payment would affect their solvency, they would meet the SPPI test if the deferred interest accrues additional interest, while if they do not, they would not meet the test. – Non-recourse financial instruments: In the case of debt instruments that are repaid primarily with the cash flows of specific assets or projects and the debtor has no legal responsibility, the underlying assets or cash flows are evaluated to determine whether the contractual cash flows of the instrument are consistent with payments of principal and interest on the principal amount outstanding. a. If the contractual terms do not give rise to additional cash flows to payments of principal and interest on the amount of principal outstanding or limitations to these payments, the SPPI test is met. b. If the debt instrument effectively represents an investment in the underlying assets and its cash flows are inconsistent with principal and interest (because they depend on the performance of a business), the SPPI test is not met. – Contractually linked instruments: a look-through analysis is carried out in the case of transactions that are set through the issuance of multiple financial instruments forming tranches that create concentrations of credit risk in which there is an order of priority that specifies how the flows of cash generated by the underlying set of financial instruments are allocated to the different tranches. The debt tranches of the instrument will comply with the requirement that their cash flows represent only payment of principal and interest on the outstanding principal if: a. The contractual terms of the tranche being assessed for classification (without looking through to the underlying pool of financial instruments) give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding, b. The underlying pool of financial instruments comprises instruments with cash flow that are solely payments of principal and interest on the principal amount outstanding, and c. The exposure to credit risk in the underlying pool of financial instruments inherent in the tranche is equal to or lower than the exposure to credit risk of the underlying pool of financial instruments (for example, the credit rating of the tranche being assessed for classification is equal to or higher than the credit rating that would apply to a single tranche that funded the underlying pool of financial instruments). In any event, the contractual conditions that, at the time of the initial recognition, have a minimal effect on cash flows or depend on the occurrence of exceptional and highly unlikely events do not prevent compliance with the conditions of the SPPI test. Based on the above characteristics, financial assets will be classified and valued as described below. A debt instrument will be classified in the amortized cost portfolio if the two following conditions are fulfilled: – The financial asset is managed within a business model whose purpose is to maintain the financial assets to maturity, to receive contractual cash flows; and – The contractual conditions of the financial asset give rise to cash flows that are only payments of principal and interest. A debt instrument will be classified in the portfolio of financial assets at fair value with changes through other comprehensive income if the two following conditions are fulfilled: – The financial asset is managed with a business model whose purpose combines collection of the contractual cash flows and sale of the assets, and – The contractual characteristics of the instrument generate cash flows which only represent the return of the principal and interest. A debt instrument will be classified at fair value with changes in profit and loss provided that the entity's business model for their management or the contractual characteristics of its cash flows do not require classification into one of the portfolios described above. In general, equity instruments will be measured at fair value through profit or loss. However the Group may make an irrevocable election, at initial recognition to present subsequent changes in the fair value through “other comprehensive income”. Financial assets will only be reclassified when BBVA Group decides to change the business model. In this case, all of the financial assets assigned to this business model will be reclassified. The change of the objective of the business model should occur before the date of the reclassification. Measurement of financial assets All financial instruments are initially recognized at fair value, plus, those transaction costs which are directly attributable to the issue of the particular instrument, with the exception of those financial assets which are classified at fair value through profit or loss. All changes in the value of financial assets due to the interest accrual and similar items are recorded in the headings "Interest and other income" or "Interest expense", of the consolidated income statement of the year in which the accrual occurred (see Note 37), except for trading derivatives that are not economic and accounting hedges. The changes in fair value after the initial recognition, for reasons other than those mentioned in the preceding paragraph, are treated as described below, according to the categories of financial assets. “Financial assets held for trading”, “Non-trading financial assets mandatorily at fair value through profit or loss” and “Financial assets designated at fair value through profit or loss” Financial assets are recorded under the heading “Financial assets held for trading” if the objective of the business model is to generate gains by buying and selling these financial instruments or generate short-term results. The financial assets recorded in the heading “Non-trading financial assets mandatorily at fair value through profit or loss” are derived from a business model which objective is to obtain the contractual cash flows and / or to sell those instruments but its contractual cash flows do not comply with the requirements of the SPPI test. Financial assets are classified in “Financial assets designated at fair value through profit or loss” only if it eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise from recognizing or measuring such financial assets on different bases. The assets recognized under these headings of the consolidated balance sheet are measured upon acquisition at fair value and changes in the fair value (gains or losses and foreign exchange differences) are recognized as their net value, when applicable, under the headings “Gains (losses) on financial assets and liabilities held for trading, net”, “Gains (losses) on non-trading financial assets mandatorily at fair value through profit or loss, net” and “Gains (losses) on financial assets designated at fair value through profit or loss, net” in the consolidated income statement (see Note 41). ”Financial assets at fair value through other comprehensive income” – Debt instruments Assets recognized under this heading in the consolidated balance sheets are measured at their fair value. This category of valuation implies the recognition of the information in the income statement as if it were an instrument valued at amortized cost, while the instrument is valued at fair value in the balance sheet. Thus, both interest income on these instruments and the exchange differences and impairment that arise in their case are recorded in the profit and loss account, while subsequent changes in its fair value (gains or losses) are recognized temporarily (by the amount net of tax effect) under the heading “Accumulated other comprehensive income (loss) - Items that may be reclassified to profit or loss - Fair value changes of debt instruments measured at fair value through other comprehensive income” in the consolidated balance sheets (see Note 30). The amounts recognized under the headings “Accumulated other comprehensive income (loss) - Items that may be reclassified to profit or loss - Fair value changes of debt instruments measured at fair value through other comprehensive income” continue to form part of the Group's consolidated equity until the corresponding asset is derecognized from the consolidated balance sheet or until a loss allowance is recognized on the corresponding financial instrument. If these assets are sold, these amounts are derecognized and included under the headings “Gains (losses) on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net” in the consolidated income statements (see Note 41). The net loss allowances in “Financial assets at fair value through other comprehensive income” over the year are recognized under the heading “Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification - Financial assets at fair value through other comprehensive income” (see Note 47) in the consolidated income statement for the year. Interest income on these instruments is recorded in the consolidated profit and loss account (see Note 37). Changes in foreign exchange rates are recognized under the heading “Exchange differences, net" in the consolidated income statements (see Note 41). – Equity instruments At the time of initial recognition of specific investments in equity instruments, the BBVA Group may make the irrevocable decision to present subsequent changes in fair value in other comprehensive income. Subsequent changes in this valuation will be recognized in "Accumulated other comprehensive income - Items that will not be reclassified to profit or loss - Fair value changes of equity instruments measured at fair value through other comprehensive income" (see Note 30). Dividends received from these investments are recorded in the heading "Dividend income" in the consolidated income statement (see Note 38). These instruments are not subject to the impairment model of IFRS 9. “Financial assets at amortized cost” The assets under this category are subsequently measured at amortized cost, after initial recognition, using the "effective interest rate" method. In the case of floating rate instruments, including inflation-linked bonds, the periodic updates of cash flows to reflect the movement of interest rates and inflation impact the effective interest rate prospectively. Net loss allowances of assets recorded under these headings arising in each year, calculated using the IFRS 9 model, are recognized under the heading “Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification – Financial assets measured at amortized cost” in the consolidated income statement for such year (see Note 47). Classification and measurement of financial liabilities Classification of financial liabilities Financial liabilities are classified in the following categories: – Financial liabilities at amortized cost; – Financial liabilities that are held for trading, including derivatives, are financial instruments which are recorded in this category when the Group’s objective is to generate gains by buying and selling these financial instruments or generate short-term results; – Financial liabilities that are designated at fair value through profit or loss on initial recognition under the Fair Value Option. The Group has the option to designate irrevocably, on the initial moment of recognition, a financial liability at fair value through profit or loss provided that doing so results in the elimination or significant reduction of measurement or recognition inconsistency, or if a group of financial liabilities, or a group of financial assets and financial liabilities, has to be managed, and its performance evaluated, on a fair value basis in accordance with a documented risk management or investment strategy. Measurement of financial liabilities Financial liabilities are initially recorded at fair value, less transaction costs that are directly attributable to the issuance of instruments, except for financial instruments that are classified at fair value through profit or loss. Variations in the value of financial liabilities due to the interest accrual and similar items are recorded in the headings “Interest and other income” or “Interest expense”, of the consolidated income statement for the year in which the accrual occurred (see Note 37), except for trading derivatives that are not economic and accounting hedges. The changes in fair value after the initial recognition, for reasons other than those mentioned in the preceding paragraph, are treated as described below, according to the categories of financial liabilities. “Financial liabilities held for trading” and “Financial liabilities designated at fair value through profit or loss“ The subsequent changes in the fair value (gains or losses) of the liabilities recognized under these headings of the consolidated balance sheets are recognized as their net value under the headings “Gains (losses) on financial assets and liabilities held for trading, net” and “Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net” in the consolidated income statements (see Note 41). The changes in the own credit risk of the liabilities designated under the fair value option is presented in “Accumulated other comprehensive income (loss) – Items that will not be reclassified to profit or loss – Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk”, unless this treatment brings about or increases an asymmetry in the income statement. Changes in fair value resulting from variations in foreign exchange rates are recognized under the heading “Exchange differences, net” in the consolidated income statements (Note 41). “Financial liabilities at amortized cost” The liabilities under this category are subsequently measured at amortized cost, using the “effective interest rate” method. Hybrid financial liabilities When a financial liability contains an embedded derivative, the Group analyzes whether the economic characteristics and risks of the embedded derivative and the host instrument are closely related. If the characteristics and risks of the host and the derivative are closely related, the instrument as a whole will be classified and measured according to the general rules for financial liabilities. If, on the other hand, the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics and risks of the host, its terms meet the definition of a derivative and the hybrid contract is not measured at fair value with changes in fair value recognized in profit or loss, the embedded derivative shall be separated from the host and accounted for as a derivative separately at fair value with changes in profit and loss and the host instrument classified and measured according to its nature. “Derivatives-Hedge Accounting” and “Fair value changes of the hedged items in portfolio hedges of interest-rate risk” The Group uses financial derivatives as a tool for managing financial risks, mainly interest rates and exchange rates (See Note 7). When these transactions meet certain requirements, they are considered "hedging instruments". Hedging financial derivatives are used to hedge changes in the value of assets and liabilities, changes in cash flows, or the net investment in a foreign business. Fair value hedging is established for fixed rate financial instruments, and cash flow hedges are used for variable rate financial instruments. The Group also carries out exchange risk hedging operations. Hedging accounting follows IAS 39, and the effectiveness of hedges is evaluated both retrospectively and prospectively, so that they remain within a range between 80% and 125%. The ineffectiveness of hedges, defined as the difference between the change in value of the hedging instrument and the hedged item in each period, attributable to the hedged risk, is recognized in the income statement. This includes both the amount of the ineffectiveness of the hedges established to manage interest rate risk in the period, as well as the ineffectiveness of the hedges established to manage exchange risk, which is mainly attributable to the temporary value of hedges established to manage exchange rate risk (see Notes 15 and 41). Changes occurring subsequent to the designation of the hedging relationship in the measurement of financial instruments designated as hedged items as well as financial instruments designated as hedge accounting instruments are recognized as follows: – In fair value hedges, the changes in the fair value of the derivative and the hedged item attributable to the hedged risk are recognized under the heading “Gains (losses) from hedge accounting, net” in the consolidated income statement, with a corresponding offset under the headings where hedging items ("Hedging derivatives") and the hedged items are recognized, as applicable, except for interest-rate risks hedges (which are almost all of the hedges used by the Group), for which the valuation changes are recognized under the headings “Interest and other income” or “Interest expense”, as appropriate, in the consolidated income statement (see Note 37). – In fair value hedges of interest rate risk of a portfolio of financial instruments (portfolio-hedges), the gains or losses that arise in the measurement of the hedging instrument are recognized in the consolidated income statement, with the corresponding offset on the headings “Derivatives-Hedge Accounting” and the gains or losses that arise from the change in the fair value of the hedged item (attributable to the hedged risk) are also recognized in the consolidated income statement (in both cases under the heading “Gains (losses) from hedge accounting, net”, using, as a corresponding offset, the headings "Fair value changes of the hedged items in portfolio hedges of interest rate risk" in the consolidated balance sheets, as applicable). – In cash flow hedges, the gain or loss on the hedging instruments relating to the effective portion is recognized temporarily under the heading “Accumulated other comprehensive income (loss) - Items that may be reclassified to profit or loss - Hedging derivatives. Cash flow hedges (effective portion)” in the consolidated balance sheets, with a corresponding offset under the heading “Hedging derivatives” of the assets or liabilities of the consolidated balance sheets as applicable. These differences are recognized in the consolidated income statement at the time the gains or losses of the hedged item are recorded in the income statement, at the time the forecast transaction is executed or at the maturity date of the hedged item. Almost all of the cash flow hedges carried out by the Group relate to interest rate risk and inflation risk of financial instruments, so their valuation changes are recognized under the heading "Interest and other income" or "Interest expense” in the consolidated income statement (see Note 37). – The changes in value of the hedging items corresponding to the ineffective portions of cash flow hedges are recognized directly in the heading “Gains (losses) from hedge accounting, net” in the consolidated income statement (see Note 41). – In hedges of net investments in foreign businesses, the valuation changes attributable to the effective portions of hedging items are recognized temporarily under the heading "Accumulated other comprehensive income (loss) - Items that may be reclassified to profit or loss – Hedging of net investments in foreign operations (effective portion)" in the consolidated balance sheets with a corresponding offset under the heading “Hedging derivatives” of the assets or liabilities of the consolidated balance sheets, as applicable. These valuation changes will be recognized in the consolidated income statement when the investment in a foreign business is disposed of or derecognized (see Note 41). Loss allowances on financial assets The “expected losses” impairment model is applied to financial assets valued at amortized cost, debt instruments valued at fair value with changes in accumulated other comprehensive income, financial guarantee contracts and other commitments. All financial instruments valued at fair value through profit or loss are excluded from the impairment model. The standard classifies financial instruments into three categories, which depend on the evolution of their credit risk from the moment of initial recognition and which establish the calculation of the credit risk allowance. – Stage 1– without significant increase in credit risk Financial assets which are not considered to have significantly increased in credit risk have loss allowances measured at an amount equal to the expected credit loss that arises from all possible default events within 12 months following the presentation date of the financial statements (12 month expected credit losses). – Stage 2– significant increases in credit risk When the credit risk of a financial asset has increased significantly since the initial recognition, the loss allowances of that financial instrument is calculated as the expected credit loss during the entire life of the asset. That is, they are the expected credit losses that result from all possible default events during the expected life of the financial instrument. – Stage 3 – Impaired When there is objective evidence that the instrument is credit-impaired, the financial asset is transferred to this category in which the provision for losses of that financial instrument is calculated, as in stage 2, as the expected credit loss during the entire life of the asset. When the recovery of any recognized amount is considered remote, such amount is written-off on the consolidated balance sheet, without prejudice to any actions that may be taken in order to collect the amount until the rights extinguish in full either because it is time-barred debt, the debt is forgiven, or other reasons. The BBVA Group has applied the following definitions: – Credit-impaired asset An asset is credit-impaired (stage 3) if one or more events have occurred and they have a detrimental impact on the estimated future cash flows of the asset. Historically, the definition of credit-impaired asset under IFRS 9 has been substantially aligned with the definition of default used by the Group for internal credit risk management, which is also the definition used for regulatory purposes. In 2021 the Group updated its definition of default to conform to that set forth in the European Banking Authority (hereinafter EBA) Guidelines, in compliance with article 178 of Regulation (EU) No 575/2013 (CRR). The Group consequently updated the definition of credit-impaired asset (stage 3), considering it a change in accounting estimates, re-establishing the consistency with the definition of default and guaranteeing the integration of both definitions in credit risk management. The determination of an asset as impaired and its classification in stage 3 is based exclusively on the risk of default, without considering the effects of credit risk mitigating measures such as guarantees and collaterals. Specifically, the following financial assets are classified in stage 3: a. Impaired assets for objective reasons or delinquency: when there are unpaid amounts of principal or interest for more than 90 days. According to IFRS 9, the 90-days past due default is a presumption that can be rebutted in those cases where the entity considers, based on reasonable and supportable information, that it is appropriate to use a longer term. As of December 31, 2022, the Group has not used terms exceeding 90 days past due. b. Impaired assets for subjective reasons (other than delinquency): when circumstances are identified that show, even in the absence of defaults, that it is not probable that the debtor will fully comply with its financial obligations. For this purpose, the following indicators are considered, among others: – Significant financial difficulties of the issuer or the borrower. – Granting by the lender or lenders to the borrower, for economic or contractual reasons related to the latter's financial difficulties, of concessions or advantages that they would not have otherwise granted. – Breach of contractual clauses, such as events of default or default. – Increasing probability that the borrower will go into bankruptcy or some other situation of financial reorganization. – Disappearance of an active market for the financial asset due to financial difficulties. – Others that may affect the committed cash flows such as the loss of the debtor's license or that it has committed fraud. – Generalized delay in payments. In any case, this circumstance exists when, during a continuous period of 90 days prior to the reporting date, a material amount has remained unpaid. – Sales of credit exposures of a client with a significant economic loss will imply that the rest of its operations are considered impaired. Relating to the granting of concessions due to financial difficulties, it is considered that there is an indicator of unlikeliness to pay, and therefore the client must be considered impaired, when the refinancing or restructuring measures may result in a diminished financial obligation caused by a forgiveness or material deferral of principal, interest or fees. Specifically, unless proven otherwise, transactions that meet any of the following criteria will be reclassified to the category of impaired assets: a. Irregular repayment schedule. b. Contractual clauses that delay the repayment of the loan through regular payments. Among others, grace periods of more than two years for the amortization of the principal will be considered clauses with these characteristics. c. Amounts of principal or interest written off from the balance sheet as its recovery is considered remote. In any case, a restructuring will be considered impaired when the reduction in the net present value of the financial obligation is greater than 1%, in accordance with the management criteria introduced during 2021. Credit risk management for wholesale counterparties is carried out at the customer (or group) level. For this reason, the classification of any of a client's material exposures as impaired, whether due to more than 90 days of default or due to any of the subjective criteria, implies the classification as impaired of all the client's exposures. Regarding retail clients, which are managed at the individual loan level, the scoring systems review their score, among other factors, in the
Derivatives hedge accounting and fair value changes of the hedged items in portfolio hedges of interest rate risk [Policy Text Block]	“Derivatives-Hedge Accounting” and “Fair value changes of the hedged items in portfolio hedges of interest-rate risk” The Group uses financial derivatives as a tool for managing financial risks, mainly interest rates and exchange rates (See Note 7). When these transactions meet certain requirements, they are considered "hedging instruments". Hedging financial derivatives are used to hedge changes in the value of assets and liabilities, changes in cash flows, or the net investment in a foreign business. Fair value hedging is established for fixed rate financial instruments, and cash flow hedges are used for variable rate financial instruments. The Group also carries out exchange risk hedging operations. Hedging accounting follows IAS 39, and the effectiveness of hedges is evaluated both retrospectively and prospectively, so that they remain within a range between 80% and 125%. The ineffectiveness of hedges, defined as the difference between the change in value of the hedging instrument and the hedged item in each period, attributable to the hedged risk, is recognized in the income statement. This includes both the amount of the ineffectiveness of the hedges established to manage interest rate risk in the period, as well as the ineffectiveness of the hedges established to manage exchange risk, which is mainly attributable to the temporary value of hedges established to manage exchange rate risk (see Notes 15 and 41). Changes occurring subsequent to the designation of the hedging relationship in the measurement of financial instruments designated as hedged items as well as financial instruments designated as hedge accounting instruments are recognized as follows: – In fair value hedges, the changes in the fair value of the derivative and the hedged item attributable to the hedged risk are recognized under the heading “Gains (losses) from hedge accounting, net” in the consolidated income statement, with a corresponding offset under the headings where hedging items ("Hedging derivatives") and the hedged items are recognized, as applicable, except for interest-rate risks hedges (which are almost all of the hedges used by the Group), for which the valuation changes are recognized under the headings “Interest and other income” or “Interest expense”, as appropriate, in the consolidated income statement (see Note 37). – In fair value hedges of interest rate risk of a portfolio of financial instruments (portfolio-hedges), the gains or losses that arise in the measurement of the hedging instrument are recognized in the consolidated income statement, with the corresponding offset on the headings “Derivatives-Hedge Accounting” and the gains or losses that arise from the change in the fair value of the hedged item (attributable to the hedged risk) are also recognized in the consolidated income statement (in both cases under the heading “Gains (losses) from hedge accounting, net”, using, as a corresponding offset, the headings "Fair value changes of the hedged items in portfolio hedges of interest rate risk" in the consolidated balance sheets, as applicable). – In cash flow hedges, the gain or loss on the hedging instruments relating to the effective portion is recognized temporarily under the heading “Accumulated other comprehensive income (loss) - Items that may be reclassified to profit or loss - Hedging derivatives. Cash flow hedges (effective portion)” in the consolidated balance sheets, with a corresponding offset under the heading “Hedging derivatives” of the assets or liabilities of the consolidated balance sheets as applicable. These differences are recognized in the consolidated income statement at the time the gains or losses of the hedged item are recorded in the income statement, at the time the forecast transaction is executed or at the maturity date of the hedged item. Almost all of the cash flow hedges carried out by the Group relate to interest rate risk and inflation risk of financial instruments, so their valuation changes are recognized under the heading "Interest and other income" or "Interest expense” in the consolidated income statement (see Note 37). – The changes in value of the hedging items corresponding to the ineffective portions of cash flow hedges are recognized directly in the heading “Gains (losses) from hedge accounting, net” in the consolidated income statement (see Note 41). – In hedges of net investments in foreign businesses, the valuation changes attributable to the effective portions of hedging items are recognized temporarily under the heading "Accumulated other comprehensive income (loss) - Items that may be reclassified to profit or loss – Hedging of net investments in foreign operations (effective portion)" in the consolidated balance sheets with a corresponding offset under the heading “Hedging derivatives” of the assets or liabilities of the consolidated balance sheets, as applicable. These valuation changes will be recognized in the consolidated income statement when the investment in a foreign business is disposed of or derecognized (see Note 41).
Loss allowances on financial assets [Policy Text Block]	Loss allowances on financial assets The “expected losses” impairment model is applied to financial assets valued at amortized cost, debt instruments valued at fair value with changes in accumulated other comprehensive income, financial guarantee contracts and other commitments. All financial instruments valued at fair value through profit or loss are excluded from the impairment model. The standard classifies financial instruments into three categories, which depend on the evolution of their credit risk from the moment of initial recognition and which establish the calculation of the credit risk allowance. – Stage 1– without significant increase in credit risk Financial assets which are not considered to have significantly increased in credit risk have loss allowances measured at an amount equal to the expected credit loss that arises from all possible default events within 12 months following the presentation date of the financial statements (12 month expected credit losses). – Stage 2– significant increases in credit risk When the credit risk of a financial asset has increased significantly since the initial recognition, the loss allowances of that financial instrument is calculated as the expected credit loss during the entire life of the asset. That is, they are the expected credit losses that result from all possible default events during the expected life of the financial instrument. – Stage 3 – Impaired When there is objective evidence that the instrument is credit-impaired, the financial asset is transferred to this category in which the provision for losses of that financial instrument is calculated, as in stage 2, as the expected credit loss during the entire life of the asset. When the recovery of any recognized amount is considered remote, such amount is written-off on the consolidated balance sheet, without prejudice to any actions that may be taken in order to collect the amount until the rights extinguish in full either because it is time-barred debt, the debt is forgiven, or other reasons. The BBVA Group has applied the following definitions: – Credit-impaired asset An asset is credit-impaired (stage 3) if one or more events have occurred and they have a detrimental impact on the estimated future cash flows of the asset. Historically, the definition of credit-impaired asset under IFRS 9 has been substantially aligned with the definition of default used by the Group for internal credit risk management, which is also the definition used for regulatory purposes. In 2021 the Group updated its definition of default to conform to that set forth in the European Banking Authority (hereinafter EBA) Guidelines, in compliance with article 178 of Regulation (EU) No 575/2013 (CRR). The Group consequently updated the definition of credit-impaired asset (stage 3), considering it a change in accounting estimates, re-establishing the consistency with the definition of default and guaranteeing the integration of both definitions in credit risk management. The determination of an asset as impaired and its classification in stage 3 is based exclusively on the risk of default, without considering the effects of credit risk mitigating measures such as guarantees and collaterals. Specifically, the following financial assets are classified in stage 3: a. Impaired assets for objective reasons or delinquency: when there are unpaid amounts of principal or interest for more than 90 days. According to IFRS 9, the 90-days past due default is a presumption that can be rebutted in those cases where the entity considers, based on reasonable and supportable information, that it is appropriate to use a longer term. As of December 31, 2022, the Group has not used terms exceeding 90 days past due. b. Impaired assets for subjective reasons (other than delinquency): when circumstances are identified that show, even in the absence of defaults, that it is not probable that the debtor will fully comply with its financial obligations. For this purpose, the following indicators are considered, among others: – Significant financial difficulties of the issuer or the borrower. – Granting by the lender or lenders to the borrower, for economic or contractual reasons related to the latter's financial difficulties, of concessions or advantages that they would not have otherwise granted. – Breach of contractual clauses, such as events of default or default. – Increasing probability that the borrower will go into bankruptcy or some other situation of financial reorganization. – Disappearance of an active market for the financial asset due to financial difficulties. – Others that may affect the committed cash flows such as the loss of the debtor's license or that it has committed fraud. – Generalized delay in payments. In any case, this circumstance exists when, during a continuous period of 90 days prior to the reporting date, a material amount has remained unpaid. – Sales of credit exposures of a client with a significant economic loss will imply that the rest of its operations are considered impaired. Relating to the granting of concessions due to financial difficulties, it is considered that there is an indicator of unlikeliness to pay, and therefore the client must be considered impaired, when the refinancing or restructuring measures may result in a diminished financial obligation caused by a forgiveness or material deferral of principal, interest or fees. Specifically, unless proven otherwise, transactions that meet any of the following criteria will be reclassified to the category of impaired assets: a. Irregular repayment schedule. b. Contractual clauses that delay the repayment of the loan through regular payments. Among others, grace periods of more than two years for the amortization of the principal will be considered clauses with these characteristics. c. Amounts of principal or interest written off from the balance sheet as its recovery is considered remote. In any case, a restructuring will be considered impaired when the reduction in the net present value of the financial obligation is greater than 1%, in accordance with the management criteria introduced during 2021. Credit risk management for wholesale counterparties is carried out at the customer (or group) level. For this reason, the classification of any of a client's material exposures as impaired, whether due to more than 90 days of default or due to any of the subjective criteria, implies the classification as impaired of all the client's exposures. Regarding retail clients, which are managed at the individual loan level, the scoring systems review their score, among other factors, in the event of a breach in any of their operations or incurring generalized delays in payments, which also triggers the necessary recovery actions. Among them are the refinancing measures that, where appropriate, may lead to all the client's operations being considered impaired. Furthermore, given the granularity of the retail portfolios, the differential behavior of these clients in relation to their products and collateral provided, as well as the time necessary to find the best solution, the Group has established as an indicator that when a transaction of a retail client is in default in excess of 90 days or shows a general delay in payments and this represents more than 20% of the client's total balance, all its transactions are considered impaired. When operations by entities related to the client fall into stage 3, including both entities of the same group and those with which there is a relationship of economic or financial dependence, the transactions of the holder will also be classified as stage 3 if after the analysis it is concluded that there are reasonable doubts about the full payment of the loans. The stage 3 classification will be maintained for a cure period of 3 months from the disappearance of all indicators of impairment during which the client must demonstrate good payment behavior and an improvement in their credit quality in order to corroborate the disappearance of the causes that motivated the classification of the debt as impaired. In the case of refinancing and restructuring, the cure period is one year (see Note 7.2.7 for more details). These criteria are aligned in all the geographical areas of the Group, maintaining only minor differences to facilitate the integration of management at the local level. – Significant increase in credit risk The objective of the impairment requirements is to recognize lifetime expected credit losses for financial instruments for which there have been significant increases in credit risk since initial recognition considering all reasonable and supportable information, including that which is forward-looking. The model developed by the Group for assessing the significant increase in credit risk has a two-prong approach that is applied globally (for more detail on the methodology used, see Note 7.2.1): – Quantitative criterion: the Group uses a quantitative analysis based on comparing the current expected probability of default over the life of the transaction with the original adjusted expected probability of default, so that both values are comparable in terms of expected default probability for their residual life. – Qualitative criterion: most indicators for detecting significant risk increase are included in the Group's systems through rating and scoring systems or macroeconomic scenarios, so the quantitative analysis covers the majority of circumstances. The Group uses additional qualitative criteria to identify significant increase in credit risk and thus, to include circumstances that are not reflected in the rating/score systems or macroeconomic scenarios used. Such qualitative criteria are the following: a. More than 30 days past due. According to IFRS 9, default of more than 30 days is a presumption that can be rebutted in those cases in which the entity considers, based on reasonable and documented information, that such non-payment does not represent a significant increase in risk. As of December 31, 2022, the Group has not considered periods higher than 30 days. b. Watch List: They are subject to special watch by the Risk units because they show negative signs in their credit quality, even though there may be no objective evidence of impairment. c. Refinance or restructuring that does not show evidence of impairment, or that, having been previously identified, the existence of significant increase in credit risk may still exist. Although the standard introduces a series of operational simplifications, also known as practical solutions, for analyzing the increase in significant risk, the Group does not use them as a general rule. However, for high-quality assets, mainly related to certain government institutions and bodies, the standard allows for considering that their credit risk has not increased significantly because they have a low credit risk at the presentation date. This possibility is limited to those financial instruments that are classified as having high credit quality and high liquidity to comply with the liquidity coverage ratio (hereinafter, "LCR"). This does not prevent these assets from being assigned the credit risk coverage that corresponds to their classification as stage 1 based on their credit rating and macroeconomic expectations.
Accounting policy for Transfers and derecognition of financial assets and liabilities [Text Block]	Transfers and derecognition of financial assets and liabilities The accounting treatment of transfers of financial assets is determined by the form in which risks and benefits associated with the financial assets involved are transferred to third parties. Financial assets are only derecognized from the consolidated balance sheet when the cash flows that they generate are extinguished, when their implicit risks and benefits have been substantially transferred to third parties or when the control of financial asset is transferred even in case of no physical transfer or substantial retention of such assets. In the latter case, the financial asset transferred is derecognized from the consolidated balance sheet, and any right or obligation retained or created as a result of the transfer is simultaneously recognized. Similarly, financial liabilities are derecognized from the consolidated balance sheet only if their obligations are extinguished or acquired (with a view to subsequent cancellation or renewed placement). The Group is considered to have transferred substantially all the risks and benefits if such risks and benefits account for the majority of the risks and benefits involved in ownership of the transferred financial assets. If substantially all the risks and benefits associated with the transferred financial asset are retained: – The transferred financial asset is not derecognized from the consolidated balance sheet and continues to be measured using the same criteria as those used before the transfer. – A financial liability is recognized at the amount equal to the amount received, which is subsequently measured at amortized cost or fair value with changes in the income statement, whichever the case. – Both the income generated on the transferred (but not derecognized) financial asset and the expense of the new financial liability continue to be recognized. Treatment of securitizations The securitizations funds to which the Group entities transfer their credit portfolios are consolidated entities of the Group. For more information, refer to Note 2.1 “Principles of consolidation”. The Group considers that the risks and benefits of the securitizations are substantially retained if the subordinated bonds are held and/ or if subordination funding has been granted to those securitization funds, which means that the credit loss risk of the securitized assets will be assumed. Consequently, the Group is not derecognizing those transferred loan portfolios. Synthetic securitizations are transactions where risk is transferred through derivatives or financial guarantees and in which the exposure of these securitizations remains in the balance sheet of the Group. The Group has established the synthetic securitizations through received financial guarantees. As for the commissions paid, they are accrued during the term of the financial guarantee.
Accounting policy for Financial guarantees [Text Block]	Financial guarantees Financial guarantees are considered to be those contracts that require their issuer to make specific payments to reimburse the holder of the financial guarantee for a loss incurred when a specific borrower breaches its payment obligations on the terms – whether original or subsequently modified – of a debt instrument, irrespective of the legal form it may take. Financial guarantees may take the form of a deposit, bank guarantee, insurance contract or credit derivative, among others. In their initial recognition, financial guarantees are recognized as liabilities in the consolidated balance sheet at fair value, which is generally the present value of the fees, commissions and interest receivable from these contracts over the term thereof, and the Group simultaneously recognizes a corresponding asset in the consolidated balance sheet for the amount of the fees and commissions received at the inception of the transactions and the amounts receivable at the present value of the fees, commissions and interest outstanding. Financial guarantees, irrespective of the guarantor, instrumentation or other circumstances, are reviewed periodically so as to determine the credit risk to which they are exposed and, if appropriate, to consider whether a provision is required for them. The credit risk is determined by application of criteria similar to those established for quantifying loss allowances on debt instruments measured at amortized cost (see Note 2.2.1). The provisions recognized for financial guarantees are recognized under the heading “Provisions - Provisions for contingent risks and commitments” on the liability side in the consolidated balance sheets (see Note 24). These provisions are recognized and reversed with a charge or credit, respectively to “Provisions or reversal of provision” in the consolidated income statements (see Note 46). Income from financial guarantees is recorded under the heading “Fee and commission income” in the consolidated income statement and is calculated by applying the rate established in the related contract to the nominal amount of the guarantee (see Note 40). Synthetic securitizations made by the Group to date meet the requirements of the accounting regulations for accounting as guarantees.
Accounting policy for Non-current assets and disposal groups classified as held for sale and liabilities included in disposal groups classified as held for sale [Text Block]	Non-current assets and disposal groups classified as held for sale and liabilities included in disposal groups classified as held for sale The heading “Non-current assets and disposal groups classified as held for sale” in the consolidated balance sheet includes the carrying amount of individual items or items integrated in a group ("disposal group") or that form part of a significant business line or geographical area that is intended to be disposed of (“discontinued operation”) whose sale is highly probable to take place under the current conditions within a period of one year from the date to which the financial statements refer. Additionally, assets that were expected to be disposed of within a year but which disposal is delayed due to events and circumstances beyond the control of the Group can be classified as held for sale (see Note 21). Symmetrically, the heading “Liabilities included in disposal groups classified as held for sale” in the consolidated balance sheet reflects the balances payable arising from disposal groups and discontinued operations. With respect to the subsidiaries of the BBVA Group, the heading "Non-current assets and disposal groups classified as held for sale" includes the assets received by the subsidiaries for the satisfaction, in whole or in part, of the payment obligations of their debtors (foreclosed or received in payment of debt or recoveries from financial leasing transactions, unless the Group has decided to make continued use of those assets). The BBVA Group has specific units focused on real estate management and sale of these types of assets. Non-current assets and disposal groups classified as held for sale are measured, at the acquisition date and at any later date deemed necessary, at either their carrying amount or the fair value of the property (less costs to sell), whichever is lower. An impairment or reversal of impairment for the difference is recognized if applicable. When the amount of the sale less estimated costs of sale is higher than the carrying value, the gain is not recognized until the moment of disposal and derecognition from the balance sheet. Non-current assets and disposal groups classified as held for sale are not depreciated while included under the heading “Non-current assets and disposal groups classified as held for sale”. In the case of real estate assets foreclosed or received in payment of debts, they are initially recognized at the lower of: the restated carrying amount of the financial asset and the fair value at the time of the foreclosure or receipt of the asset less estimated sales costs. The carrying amount of the financial asset is updated at the time of the foreclosure, treating the real property received as a secured collateral and taking into account the credit risk coverage that would correspond to it according to its classification prior to the delivery. For these purposes, the collateral will be valued at its current fair value (less sale costs) at the time of foreclosure. This carrying amount will be compared with the previous carrying amount and the difference will be recognized as a provision increase, if applicable. On the other hand, the fair value of the foreclosed assets is based mainly on appraisals or valuations carried out by independent experts on an annual basis or more frequently if there are indications of impairment by appraisal, evaluating the need to apply a discount on the asset derived from the specific conditions of the asset or the market situation for these assets and in any case, deducting the company’s estimated sale costs. Gains and losses generated on the disposal of assets and liabilities classified as non-current held for sale, and liabilities included in disposal groups classified as held for sale as well as impairment losses and, where pertinent, the related recoveries, are recognized in “Gains (losses) from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations” in the consolidated income statement (see Note 50). The remaining income and expense items associated with these assets and liabilities are classified in the consolidated income statement according to their nature. Income and expense for discontinued operations, whatever their nature, generated during the year, even if they have occurred before their classification as discontinued operations, are presented net of the tax effect as a single amount under the heading “Profit (loss) after tax from discontinued operations” in the consolidated income statement (see Notes 3 and 21). This heading includes the earnings from their sale or other disposal (net of tax effects).
Accounting policy for property plant and equipment [Policy Text Block]	Tangible Assets Property, plant and equipment for own use This heading includes the assets under ownership or acquired under lease terms (right to use), intended for future or current use by the BBVA Group and that it expects to hold for more than one year. It also includes tangible assets received by the consolidated entities in full or partial settlement of financial assets representing receivables from third parties which are expected to be held for continuing use. For more information regarding the accounting treatment of right to use assets under lease terms, see Note 2.2.18 "Leases". Property, plant and equipment for own use are presented in the consolidated balance sheets at acquisition cost, less any accumulated depreciation and, where appropriate, any estimated impairment losses resulting from comparing the net carrying amount of each item with its corresponding recoverable amount (see Note 17). Depreciation is calculated using the straight-line method, during the useful life of the asset, on the basis of the acquisition cost of the assets less their residual value; the land is considered to have an indefinite life and is therefore not depreciated. The tangible asset depreciation charges are recognized in the consolidated income statements under the heading "Depreciation and Amortization" (see Note 45) and are based on the application of the following depreciation rates (determined on the basis of the average years of estimated useful life of the various assets): Depreciation rates for tangible assets Type of assets Annual Percentage Buildings for own use 1% - 4% Furniture 8% - 10% Fixtures 6% - 12% Office supplies and hardware 8% - 25% Lease use rights The lesser of the lease term or the useful life of the underlying asset At each reporting date, the Group entities analyze whether there are internal or external indicators that a tangible asset may be impaired. When there is evidence of impairment, the Group analyzes whether this impairment actually exists by comparing the asset’s net carrying amount with its recoverable amount (defined as the higher between its recoverable amount less disposal costs and its value in use). When the carrying amount exceeds the recoverable amount, the carrying amount is written down to the recoverable amount and depreciation charges going forward are adjusted to reflect the asset’s remaining useful life. Similarly, if there is any indication that the value of a previously impaired tangible asset is now recoverable, the consolidated entities will estimate the recoverable amounts of the asset and recognize it in the consolidated income statement, recording the reversal of the impairment loss recognized in previous years and thus adjusting future depreciation charges. Under no circumstances may the reversal of an impairment loss on an asset raise its carrying amount above that which it would have if no impairment losses had been recognized in prior years. In the BBVA Group, most of the buildings held for own use are assigned to the different Cash Generating Units (CGU) to which they belong. The corresponding impairment analyses are performed for these CGU to check whether sufficient cash flows are generated to support the value of the assets comprised within. Operating and maintenance expense relating to tangible assets held for own use are recognized as an expense in the year they are incurred and recognized in the consolidated income statements under the heading "Administration costs - Other administrative expense - Property, fixtures and materials" (see Note 44.2). Other assets leased out under an operating lease The criteria used to recognize the acquisition cost of assets leased out under operating leases, to calculate their depreciation and their respective estimated useful lives and to recognize the impairment losses on them, are the same as those described in relation to tangible assets for own use. Investment properties The heading “Tangible assets - Investment properties” in the consolidated balance sheets reflects the net values (purchase cost minus the corresponding accumulated depreciation and, if appropriate, estimated impairment losses) of the land, buildings and other structures that are held either to earn rental income or for capital appreciation through sale and that are neither expected to be sold off in the ordinary course of business nor are destined for own use (see Note 17). The criteria used to recognize the acquisition cost of investment properties, calculate their depreciation and their respective estimated useful lives, and recognize the impairment losses on them, are the same as those described in relation to tangible assets held for own use.
Accounting policy for business combinations [Policy Text Block]	Business combinations A business combination is a transaction, or any other deal, by which the Group obtains control of one or more businesses. It is accounted for by applying the “acquisition method”. According to this method, the acquirer has to recognize the assets acquired and the liabilities and contingent liabilities assumed, including those that the acquired entity had not recognized in the accounts. The method involves the measurement of the consideration received for the business combination and its allocation to the assets, liabilities and contingent liabilities measured according to their fair value, at the purchase date, as well as the recognition of any non-controlling participation (minority interests) that may arise from the transaction. In a business combination achieved in stages, in which the Group starts with an investment, an associate (investee) or a joint venture, the acquirer shall measure its previously held equity interest in the acquiree at its acquisition-date fair value and recognize the resulting gain or loss, if any, in profit or loss under the heading “Gains (losses) on derecognition of non-financial assets and subsidiaries, net” of the consolidated income statements. In prior reporting periods, the acquirer may have recognized changes in the value of its equity interest in the acquiree. If so, the amount that was recognized in the consolidated financial statements shall be recorded on the same basis as would be required if the acquirer had disposed directly of the previously held equity interest. In addition, the acquirer shall recognize an asset in the consolidated balance sheet under the heading “Intangible asset - Goodwill” if on the acquisition date there is a positive difference between: – the sum of the consideration transferred, the amount of all the non-controlling interests and the fair value of stock previously held in the acquired business; and – the net fair value of the assets acquired and liabilities assumed. If this difference is negative, it shall be recognized directly in the income statement under the heading “Negative goodwill recognized in profit or loss”. Non-controlling interests in the acquired entity may be measured in two ways: either at their fair value; or at the proportional percentage of net assets identified in the acquired entity. The method of valuing non-controlling interest may be elected in each business combination. BBVA Group has always elected the second method.
Accounting policies for intangible assets and goodwill [Policy Text Block]	Intangible assets Goodwill Goodwill represents a portion of consideration transferred in advance by the acquiring entity for the future economic benefits from assets that cannot be individually identified and separately recognized in a business combination. Goodwill is never amortized. It is subject periodically to an impairment analysis, and is written down if there has been impairment (see Note 18). Goodwill is assigned to one or more CGU that expect to be the beneficiaries of the synergies derived from the business combinations. The CGU represent the Group’s smallest identifiable asset groups that generate cash flows for the Group and that are largely independent of the flows generated from the Group’s other assets or groups of assets. Each unit or units to which goodwill is allocated: – Is the lowest level at which the entity manages goodwill internally. – Is not larger than an operating segment. The CGU to which goodwill has been allocated are tested for impairment (including the allocated goodwill in their carrying amount). This analysis is performed at least annually or more frequently if there is any indication of impairment. For the purpose of determining the impairment of a CGU to which a part of goodwill has been allocated, the carrying amount of that CGU, adjusted by the theoretical amount of the goodwill attributable to the non-controlling interests, in the event they are not valued at fair value, is compared with its recoverable amount. The recoverable amount of a CGU is equal to the fair value less sale costs or its value in use, whichever is greater. Value in use is calculated as the discounted value of the cash flow projections that the unit’s management estimates and is based on the latest budgets approved for the coming years. The main assumptions used in its calculation are: a growth rate to extrapolate the cash flows indefinitely, and the discount rate used to discount the cash flows, which is equal to the cost of the capital assigned to each CGU, and equivalent to the sum of the risk-free rate plus a risk premium inherent to the CGU being evaluated for impairment. If the carrying amount of the CGU exceeds the related recoverable amount, the Group recognizes an impairment loss; the resulting loss is apportioned by reducing, first, the carrying amount of the goodwill allocated to that unit and, second, if there are still impairment losses remaining to be recognized, the carrying amount of the remainder of the assets. This is done by allocating the remaining loss in proportion to the carrying amount of each of the assets in the unit. In the event the non-controlling interests are measured at fair value, the deterioration of goodwill attributable to non-controlling interests will be recognized. In any case, an impairment loss recognized for goodwill shall not be reversed in a subsequent period. Goodwill impairment losses are recognized under the heading "Impairment or reversal of impairment on non-financial assets – Intangible assets” (see Note 49). Other intangible assets These assets may have an indefinite useful life if, based on an analysis of all relevant factors, it is concluded that there is no foreseeable limit to the period over which the asset is expected to generate net cash flows for the consolidated entities. In all other cases they have a finite useful life (see Note 18.2). Intangible assets with a finite useful life are amortized according to the duration of this useful life, using methods similar to those used to depreciate tangible assets. The defined useful life intangible asset is made up mainly of IT applications acquisition costs which have a useful life of 3 to 5 years. The amortization charge of these assets is recognized in the consolidated income statements under the heading "Depreciation and amortization" (see Note 45).
Accounting policy for goodwill [Policy Text Block]	Goodwill Goodwill represents a portion of consideration transferred in advance by the acquiring entity for the future economic benefits from assets that cannot be individually identified and separately recognized in a business combination. Goodwill is never amortized. It is subject periodically to an impairment analysis, and is written down if there has been impairment (see Note 18). Goodwill is assigned to one or more CGU that expect to be the beneficiaries of the synergies derived from the business combinations. The CGU represent the Group’s smallest identifiable asset groups that generate cash flows for the Group and that are largely independent of the flows generated from the Group’s other assets or groups of assets. Each unit or units to which goodwill is allocated: – Is the lowest level at which the entity manages goodwill internally. – Is not larger than an operating segment. The CGU to which goodwill has been allocated are tested for impairment (including the allocated goodwill in their carrying amount). This analysis is performed at least annually or more frequently if there is any indication of impairment. For the purpose of determining the impairment of a CGU to which a part of goodwill has been allocated, the carrying amount of that CGU, adjusted by the theoretical amount of the goodwill attributable to the non-controlling interests, in the event they are not valued at fair value, is compared with its recoverable amount. The recoverable amount of a CGU is equal to the fair value less sale costs or its value in use, whichever is greater. Value in use is calculated as the discounted value of the cash flow projections that the unit’s management estimates and is based on the latest budgets approved for the coming years. The main assumptions used in its calculation are: a growth rate to extrapolate the cash flows indefinitely, and the discount rate used to discount the cash flows, which is equal to the cost of the capital assigned to each CGU, and equivalent to the sum of the risk-free rate plus a risk premium inherent to the CGU being evaluated for impairment. If the carrying amount of the CGU exceeds the related recoverable amount, the Group recognizes an impairment loss; the resulting loss is apportioned by reducing, first, the carrying amount of the goodwill allocated to that unit and, second, if there are still impairment losses remaining to be recognized, the carrying amount of the remainder of the assets. This is done by allocating the remaining loss in proportion to the carrying amount of each of the assets in the unit. In the event the non-controlling interests are measured at fair value, the deterioration of goodwill attributable to non-controlling interests will be recognized. In any case, an impairment loss recognized for goodwill shall not be reversed in a subsequent period. Goodwill impairment losses are recognized under the heading "Impairment or reversal of impairment on non-financial assets – Intangible assets” (see Note 49).
Accounting policy for intangible assets other than goodwill [Policy Text Block]	Other intangible assets These assets may have an indefinite useful life if, based on an analysis of all relevant factors, it is concluded that there is no foreseeable limit to the period over which the asset is expected to generate net cash flows for the consolidated entities. In all other cases they have a finite useful life (see Note 18.2). Intangible assets with a finite useful life are amortized according to the duration of this useful life, using methods similar to those used to depreciate tangible assets. The defined useful life intangible asset is made up mainly of IT applications acquisition costs which have a useful life of 3 to 5 years. The amortization charge of these assets is recognized in the consolidated income statements under the heading "Depreciation and amortization" (see Note 45).
Accounting policy for insurance contracts [Policy Text Block]	Insurance and reinsurance contracts The assets and liabilities of the BBVA Group’s insurance subsidiaries are recognized according to their nature under the corresponding headings of the consolidated balance sheet. The heading “Insurance and reinsurance assets” in the consolidated balance sheets includes the amounts that the consolidated insurance subsidiaries are entitled to receive under the reinsurance contracts entered into by them with third parties and, more specifically, the reinsurer´s share of the technical provisions recognized by the consolidated insurance subsidiaries. The heading “Liabilities under insurance and reinsurance contracts” in the consolidated balance sheets includes the technical provisions for direct insurance and inward reinsurance recognized by the consolidated insurance subsidiaries to cover claims arising from insurance contracts open at period-end (see Note 23). The income or expense reported by the BBVA Group’s consolidated insurance subsidiaries on their insurance activities is recognized, in accordance with their nature, in the corresponding items of the consolidated income statements. The consolidated insurance entities of the BBVA Group recognize the amounts of the premiums written and a charge for the estimated cost of the claims that will be incurred at their final settlement to their consolidated income statements. At the close of each year the amounts collected and unearned, as well as the costs incurred and unpaid, are accrued. The most significant provisions recorded by consolidated insurance entities with respect to insurance policies issued by them are set out by their nature in Note 23. According to the type of product, the provisions may be as follows: – Life insurance provisions: Represents the value of the net obligations undertaken with the life insurance policyholder. These provisions include: a. Provisions for unearned premiums. These are intended for the accrual, at the date of calculation, of the premiums written. Their balance reflects the portion of the premiums received until the closing date that has to be allocated to the period from year-end to the end of the insurance policy period. b. Mathematical reserves: Represents the value of the life insurance obligations of the insurance entities at year-end, net of the policyholder’s obligations, arising from life insurance contracted. – Non-life insurance provisions: a. Provisions for unearned premiums. These provisions are intended for the accrual, at the date of calculation, of the premiums written. Their balance reflects the portion of the premiums received until the closing date that has to be allocated to the period between the year-end and the end of the policy period. b. Provisions for unexpired risks: The provision for unexpired risks supplements the provision for unearned premiums by the amount by which that provision is not sufficient to reflect the assessed risks and expenses to be covered by the consolidated insurance subsidiaries in the policy period not elapsed at year-end. – Provision for claims: This reflects the total amount of the outstanding obligations arising from claims incurred prior to year-end. Insurance subsidiaries calculate this provision as the difference between the total estimated or certain cost of the claims not yet reported, settled or paid, and the total amounts already paid in relation to these claims. – Provision for bonuses and rebates: This provision includes the amount of the bonuses accruing to policyholders, insurees or beneficiaries and the premiums to be returned to policyholders or insurees, as the case may be, based on the behavior of the risk insured, to the extent that such amounts have not been individually assigned to each of them. – Technical provisions for reinsurance ceded: Calculated by applying the criteria indicated above for direct insurance, taking account of the assignment conditions established in the open reinsurance contracts. – Other technical provisions: Insurance entities have recognized provisions to cover the probable mismatches in the market reinvestment interest rates with respect to those used in the valuation of the technical provisions.
Accounting policy for income tax explanatory [Policy Text Block]	Tax assets and liabilities Expenses on corporate income tax applicable to the BBVA Group’s Spanish entities and on similar income taxes applicable to consolidated foreign entities are recognized in the consolidated income statement, except when they result from transactions on which the profits or losses are recognized directly in equity, in which case the related tax effect is also recognized in equity. The total corporate income tax expense is calculated by aggregating the current tax arising from the application of the corresponding tax rate as per the tax base for the year (after deducting the tax credits or discounts allowable for tax purposes) and the change in deferred tax assets and liabilities recognized in the consolidated income statement.
Accounting policy for deferred income tax [Policy Text Block]	Deferred tax assets and liabilities include temporary differences, defined as the amounts to be payable or recoverable in future years arising from the differences between the carrying amount of assets and liabilities and their tax bases (the “tax value”), and tax loss and tax credit or discount carry forwards. These amounts are calculated by applying to each temporary difference the tax rates that are expected to apply when the asset is realized or the liability settled (see Note 19). The "Tax Assets" line item in the consolidated balance sheets includes the amount of all the assets of a tax nature, broken down into: "Current” (amounts of tax recoverable in the next twelve months) and "Deferred" (which includes the amount of tax to be recovered in future years, including those arising from tax losses or credits for deductions or rebates that can be compensated). The "Tax Liabilities" line item in the consolidated balance sheets includes the amount of all the liabilities of a tax nature, except for provisions for taxes, broken down into: "Current” (income tax payable on taxable profit for the year and other taxes payable in the next twelve months) and "Deferred" (the amount of corporate tax payable in subsequent years). Deferred tax liabilities attributable to taxable temporary differences associated with investments in subsidiaries, associates or joint venture entities are recognized as such, except where the Group can control the timing of the reversal of the temporary difference and it is unlikely that it will reverse in the future. Deferred tax assets are recognized to the extent that it is probable that the consolidated entities will generate enough taxable profits to make deferred tax assets effective and do not correspond to those from initial recognition (except in the case of business combinations), which also does not affect the fiscal outcome. The deferred tax assets and liabilities recognized are reassessed by the consolidated entities at each balance sheet date in order to ascertain whether they still qualify as deferred tax assets and liabilities, and the appropriate adjustments are made on the basis of the findings of the analyses performed. In those circumstances in which it is unclear how a specific requirement of the tax law applies to a particular transaction or circumstance, and the acceptability of the definitive tax treatment depends on the decisions taken by the relevant taxation authority in future, the entity recognizes current and deferred tax liabilities and assets considering whether it is probable or not that a taxation authority will accept an uncertain tax treatment. Thus, if the entity concludes that it is not probable that the taxation authority will accept an uncertain tax treatment, the entity uses the amount expected to be paid to (recovered from) the taxation authorities.
Accounting policy for taxes other than income tax [Policy Text Block]	The income and expense directly recognized in consolidated equity that do not increase or decrease taxable income are accounted for as temporary differences.
Accounting policy for provisions [Policy Text Block]	Provisions, contingent assets and contingent liabilities The heading “Provisions” in the consolidated balance sheets includes amounts recognized to cover the BBVA Group’s current obligations arising as a result of past events. These are certain in terms of nature but uncertain in terms of amount and/or settlement date. The settlement of these obligations is deemed likely to entail an outflow of resources embodying economic benefits (see Note 24). The obligations may arise in connection with legal or contractual provisions, valid expectations formed by Group entities relative to third parties in relation to the assumption of certain responsibilities or through virtually certain developments of particular aspects of the regulations applicable to the operation of the entities; and, specifically, future legislation to which the Group will certainly be subject. The provisions are recognized in the consolidated balance sheets when each and every one of the following requirements is met: – They represent a current obligation that has arisen from a past event. At the date of the Consolidated Financial Statements, there is more probability that the obligation will have to be met than that it will not. – It is probable that an outflow of resources embodying economic benefits will be required to settle the obligation. – The amount of the obligation can be reasonably estimated. Among other items, these provisions include the commitments made to employees by some of the Group entities mentioned in Note 2.2.11, as well as provisions for tax and legal litigation. Contingent assets are possible assets that arise from past events and whose existence is conditional on, and will be confirmed only by, the occurrence or non-occurrence of events beyond the control of the Group. Contingent assets are not recognized in the consolidated balance sheet or in the consolidated income statement; however, they will be disclosed, should they exist, in the Notes to the Consolidated Financial Statements, provided that it is probable they will give rise to an increase in resources embodying economic benefits (see Note 34). Contingent liabilities are possible obligations of the Group that arise from past events and whose existence is conditional on the occurrence or non-occurrence of one or more future events beyond the control of the Group. They also include the existing obligations of the Group when it is not probable that an outflow of resources embodying economic benefits will be required to settle them; or when, in extremely rare cases, their amount cannot be measured with sufficient reliability.
Accounting policy for employee benefits [Policy Text Block]	Pensions and other post-employment commitments Below we provide a description of the most significant accounting policies relating to post-employment and other employee benefit commitments assumed by BBVA Group entities (see Note 25). Short-term employee benefits Benefits for current active employees which are accrued and settled during the year and for which a provision is not required in the entity´s accounts. These include wages and salaries, social security charges and other personnel expense. Costs are charged and recognized under the heading “Administration costs – Personnel expense – Other personnel expense” of the consolidated income statement (see Note 44.1). Post-employment benefits – Defined-contribution plans The Group sponsors defined-contribution plans for the majority of its active employees. The amount of these benefits is established as a percentage of remuneration and/or as a fixed amount. The contributions made to these plans in each year by BBVA Group entities are charged and recognized under the heading “Administration costs – Personnel expense– Defined-contribution plan expense” of the consolidated income statement (see Note 44.1). Post-employment benefits – Defined-benefit plans Some Group entities maintain pension commitments with employees who have already retired or taken early retirement, certain closed groups of active employees still accruing defined benefit pensions, and in-service death and disability benefits provided to most active employees. These commitments are covered by insurance contracts, pension funds and internal provisions. In addition, some of the Spanish entities have offered certain employees the option to retire before their normal retirement age, recognizing the necessary provisions to cover the costs of the associated benefit commitments, which include both the liability for the benefit payments due as well as the contributions payable to external pension funds during the early retirement period. Furthermore, certain Group entities provide welfare and medical benefits which extend beyond the date of retirement of the employees entitled to the benefits. All of these commitments are quantified based on actuarial valuations, with the amounts recorded under the heading “Provisions – Provisions for pensions and similar obligations” in the consolidated balance sheet and determined as the difference between the value of the defined-benefit commitments and the fair value of plan assets at the date of the consolidated financial statements (see Note 25). Current service cost is charged and recognized under the heading “Administration costs – Personnel expense – Defined-benefit plan expense” of the consolidated income statement (see Note 44.1). Interest credits/charges relating to these commitments are charged and recognized in net terms under the headings “Interest and other income” or, where appropriated, “Interest expense” of the consolidated income statement (see Note 37). Past service costs arising from benefit plan changes as well as early retirements granted during the year are recognized under the heading “Provisions or reversals of provisions” of the consolidated income statement (see Note 46). Other long-term employee benefits In addition to the above commitments, certain Group entities provide long-term service awards to their employees, consisting mainly of monetary amounts or periods of vacation granted upon completion of a number of years of qualifying service. This heading also includes the commitments related to the termination of employment contracts according to the collective layoff procedure carried out in BBVA, S.A. in 2021. These commitments are quantified based on actuarial valuations and the amounts recorded under the heading “Provisions – Other long-term employee benefits” of the consolidated balance sheet (see Note 24). Valuation of commitments: actuarial assumptions and recognition of gains/losses The present value of these commitments is determined based on individual member data. Active employee costs are determined using the “projected unit credit” method, which treats each period of service as giving rise to an additional unit of benefit and values each unit separately. In establishing the actuarial assumptions we take into account that: – They should be unbiased, i.e. neither unduly optimistic nor excessively conservative. – Each assumption does not contradict the others and adequately reflects the existing relationship between economic variables such as price inflation, expected wage increases, discount rates and the expected return on plan assets, etc. Future wage and benefit levels should be based on market expectations, at the balance sheet date, for the period over which the obligations are to be settled. – The interest rate used to discount benefit commitments is determined by reference to market yields, at the balance sheet date, on high quality bonds. The BBVA Group recognizes actuarial gains (losses) relating to early retirement benefits, long service awards and other similar items under the heading “Provisions or reversal of provisions” of the consolidated income statement for the period in which they arise (see Note 46). Actuarial gains (losses) relating to pension and medical benefits are directly charged and recognized under the heading "Accumulated other comprehensive income (loss) – Items that will not be reclassified to profit or loss – Actuarial gains (losses) on defined benefit pension plans" of equity in the consolidated balance sheet (see Note 30).
Accounting policy for share based payment transactions [Policy Text Block]	Equity-settled share-based payment transactions Equity –settled share-based payment transactions, provided they constitute the delivery of such equity instruments once completion of a specific period of services has occurred, are recognized as an expense for services being provided by employees, with a corresponding entry under the heading “Shareholders’ funds – Other equity” in the consolidated balance sheet. These services are measured at fair value for the employees services received, unless such fair value cannot be calculated reliably. In such case, they are measured by reference to the fair value of the equity instruments granted, taking into account the date on which the commitments were granted and the terms and other conditions included in the commitments. When the initial compensation agreement includes what may be considered market conditions among its terms, any changes in these conditions will not be reflected in the consolidated income statement, as these have already been accounted for in calculating the initial fair value of the equity instruments. Non-market vesting conditions are not taken into account when estimating the initial fair value of equity instruments, but they are taken into account when determining the number of equity instruments to be issued. This will be recognized on the consolidated income statement with the corresponding increase in total consolidated equity.
Accounting policy for termination benefits [Policy Text Block]	Termination benefitsTermination benefits are recognized in the financial statements when the BBVA Group agrees to terminate employment contracts with its employees or from the time the costs for a restructuring that involves the payment of compensation for the termination of contracts with its employees are recorded. This happens when there is a formal and detailed plan in which the fundamental modifications to be made are identified, and whenever said plan has begun to be executed or its main characteristics or objective facts about its execution have been publicly announced. The collective layoff procedure carried out at BBVA, S.A. in 2021 complies with these conditions.
Accounting policy for treasury shares [Policy Text Block]	Treasury shares The value of common stock issued by the BBVA Group’s entities and held by them - basically, shares and derivatives on the Bank’s shares held by some consolidated entities that comply with the requirements to be recognized as equity instruments - are recognized as a decrease to net equity, under the heading "Shareholders’ funds - Treasury shares" in the consolidated balance sheets (see Note 29). These financial assets are recognized at acquisition cost, and the gains or losses arising on their disposal are credited or debited, as appropriate, to the heading “Shareholders’ funds - Retained earnings” in the consolidated balance sheets (see Note 28). In the event of a contractual obligation to acquire treasury shares, a financial liability is recorded as the present value of the amount committed (under the heading "Financial liabilities at amortized cost - Other financial liabilities") and the corresponding recognition in net equity (under the heading “Equity - Other Reserves) (see Notes 22.5 and 28).
Accounting policy for functional currency balance sheet [Policy Text Block]	Foreign-currency transactions and exchange differences The currency in which the Financial Statements of the BBVA Group are presented is the euro. As such, all balances and transactions denominated in currencies other than the euro are deemed to be expressed in “foreign currency”. Conversion to euros of the balances held in foreign currency is performed in two consecutive stages: – Conversion of the foreign currency to the entity’s functional currency (currency of the main economic environment in which the entity operates); and – Conversion to euros of the balances held in the functional currencies of the entities whose functional currency is not the euro. Conversion of the foreign currency to the entity’s functional currency Transactions denominated in foreign currencies carried out by the consolidated entities (or entities accounted for using the equity method) are initially accounted for in their respective currencies. Subsequently, the monetary balances in foreign currencies are converted to their respective functional currencies using the exchange rate at the close of the financial year. In addition, – Non-monetary items valued at their historical cost are converted to the functional currency at the exchange rate applicable on the purchase date. – Non-monetary items valued at their fair value are converted at the exchange rate in force on the date on which such fair value was determined. – Monetary items are converted to the functional currency at the closing exchange rate. – Income and expense are converted at the period’s average exchange rates for all the operations carried out during the year, except in those geographical areas where IAS 29 “Financial Reporting in Hyperinflationary Economies” applies (see Note 2.2.19). When applying this criterion the BBVA Group considers whether significant variations have taken place in exchange rates during the year which, owing to their impact on the statements as a whole, may require the application of exchange rates as of the date of the transaction instead of such average exchange rates. The exchange differences produced when converting the balances in foreign currency to the functional currency of the consolidated entities are generally recognized under the heading "Exchange differences, net" in the consolidated income statements (see Note 41). However, the exchange differences in non-monetary items measured at fair value are recorded to equity under the heading “Accumulated other comprehensive income (loss) - Items that will not be reclassified to profit or loss - Fair value changes of equity instruments measured at fair value through other comprehensive income” in the consolidated balance sheets (see Note 30). Conversion of functional currencies to euros The balances in the financial statements of consolidated entities whose functional currency is not the euro are converted to euros as follows: – Assets and liabilities: at the closing spot exchange rates as of the date of each of the consolidated balance sheets. – Income and expense and cash flows are converted by applying the exchange rate applicable on the date of the transaction, and the average exchange rate for the financial year may be used, unless it has undergone significant variations during the year. – Equity items: at the historical exchange rates. The exchange differences arising from the conversion to euros of balances in the functional currencies of the consolidated entities whose functional currency is not the euro are recognized under the heading “Accumulated other comprehensive income (loss) – Items that may be reclassified to profit or loss - Foreign currency translation” in the consolidated balance sheets (Notes 30 and 31 respectively). Meanwhile, the differences arising from the conversion to euros of the financial statements of entities accounted for by the equity method are recognized under the heading “Accumulated other comprehensive income (loss) - Items that may be reclassified to profit or loss - Share of other recognized income and expense of investments in joint ventures and associates" (Note 30), until the item to which they relate is derecognized, at which time they are recognized in the income statement. The financial statements of companies of hyperinflationary economies are restated for the effects of changes in prices before their conversion to euros following the provisions of IAS 29 "Financial Reporting in Hyperinflationary Economies" (see Note 2.2.19). Both these adjustments for inflation and the exchange differences that arise when converting the financial statements of companies into hyperinflationary economies are accounted for in “Accumulated other comprehensive income (loss) – Items that may be reclassified to profit or loss - Foreign currency translation”. The breakdown of the main consolidated balances in foreign currencies, with reference to the most significant foreign currencies, is set forth in Appendix VII. Venezuela Local financial statements of the Group subsidiaries in Venezuela are expressed in Venezuelan Bolivar, and converted into euros for the consolidated financial statements. Venezuela is a country with strong exchange restrictions that has different rates officially published, and, since December 31, 2015, the Board of Directors considers that the use of these exchanges rates for converting bolivars into euros in preparing the Consolidated Financial Statements does not reflect the true picture of the financial statements of the Group and the financial position of the Group subsidiaries in this country. Therefore, since the year ended December 31, 2015, the exchange rate for converting bolivars into euros is an estimation taking into account the evolution of the estimated inflation in Venezuela.
Accounting policy for functional currency income statement [Policy Text Block]	Conversion of the foreign currency to the entity’s functional currency Transactions denominated in foreign currencies carried out by the consolidated entities (or entities accounted for using the equity method) are initially accounted for in their respective currencies. Subsequently, the monetary balances in foreign currencies are converted to their respective functional currencies using the exchange rate at the close of the financial year. In addition, – Non-monetary items valued at their historical cost are converted to the functional currency at the exchange rate applicable on the purchase date. – Non-monetary items valued at their fair value are converted at the exchange rate in force on the date on which such fair value was determined. – Monetary items are converted to the functional currency at the closing exchange rate. – Income and expense are converted at the period’s average exchange rates for all the operations carried out during the year, except in those geographical areas where IAS 29 “Financial Reporting in Hyperinflationary Economies” applies (see Note 2.2.19). When applying this criterion the BBVA Group considers whether significant variations have taken place in exchange rates during the year which, owing to their impact on the statements as a whole, may require the application of exchange rates as of the date of the transaction instead of such average exchange rates. The exchange differences produced when converting the balances in foreign currency to the functional currency of the consolidated entities are generally recognized under the heading "Exchange differences, net" in the consolidated income statements (see Note 41). However, the exchange differences in non-monetary items measured at fair value are recorded to equity under the heading “Accumulated other comprehensive income (loss) - Items that will not be reclassified to profit or loss - Fair value changes of equity instruments measured at fair value through other comprehensive income” in the consolidated balance sheets (see Note 30). Conversion of functional currencies to euros The balances in the financial statements of consolidated entities whose functional currency is not the euro are converted to euros as follows: – Assets and liabilities: at the closing spot exchange rates as of the date of each of the consolidated balance sheets. – Income and expense and cash flows are converted by applying the exchange rate applicable on the date of the transaction, and the average exchange rate for the financial year may be used, unless it has undergone significant variations during the year. – Equity items: at the historical exchange rates. The exchange differences arising from the conversion to euros of balances in the functional currencies of the consolidated entities whose functional currency is not the euro are recognized under the heading “Accumulated other comprehensive income (loss) – Items that may be reclassified to profit or loss - Foreign currency translation” in the consolidated balance sheets (Notes 30 and 31 respectively). Meanwhile, the differences arising from the conversion to euros of the financial statements of entities accounted for by the equity method are recognized under the heading “Accumulated other comprehensive income (loss) - Items that may be reclassified to profit or loss - Share of other recognized income and expense of investments in joint ventures and associates" (Note 30), until the item to which they relate is derecognized, at which time they are recognized in the income statement. The financial statements of companies of hyperinflationary economies are restated for the effects of changes in prices before their conversion to euros following the provisions of IAS 29 "Financial Reporting in Hyperinflationary Economies" (see Note 2.2.19). Both these adjustments for inflation and the exchange differences that arise when converting the financial statements of companies into hyperinflationary economies are accounted for in “Accumulated other comprehensive income (loss) – Items that may be reclassified to profit or loss - Foreign currency translation”. The breakdown of the main consolidated balances in foreign currencies, with reference to the most significant foreign currencies, is set forth in Appendix VII. Venezuela Local financial statements of the Group subsidiaries in Venezuela are expressed in Venezuelan Bolivar, and converted into euros for the consolidated financial statements. Venezuela is a country with strong exchange restrictions that has different rates officially published, and, since December 31, 2015, the Board of Directors considers that the use of these exchanges rates for converting bolivars into euros in preparing the Consolidated Financial Statements does not reflect the true picture of the financial statements of the Group and the financial position of the Group subsidiaries in this country. Therefore, since the year ended December 31, 2015, the exchange rate for converting bolivars into euros is an estimation taking into account the evolution of the estimated inflation in Venezuela.
Accounting policy for recognition of revenue and expenses [Policy Text Block]	Recognition of income and expenseThe most significant policies used by the BBVA Group to recognize its income and expense are as follows.
Accounting policy for interest income and expense [Policy Text Block]	Interest income and expense and similar items: As a general rule, interest income and expense and similar items are recognized on the basis of their period of accrual using the effective interest rate method. In the particular case of inflation-indexed bonds, interest income also includes the effect of real inflation experienced in the period. They shall be recognized within the consolidated income statement according to the following criteria, independently from the financial instruments’ portfolio which generates the income or expense: a. The interest income past-due before the initial recognition and pending to be received will form part of the gross carrying amount of the debt instrument. b. The interest income accrued after the initial recognition will form part of the gross carrying amount of the debt instrument until it will be received. The financial fees and commissions that arise on the arrangement of loans and advances (basically origination and analysis fees) are deferred and recognized in the income statement over the expected life of the loan. From that amount, the transaction costs identified as directly attributable to the arrangement of the loans and advances are deducted. These fees are part of the effective interest rate for the loans and advances. Once a debt instrument has been impaired, interest income is recognized applying the effective interest rate used to discount the estimated recoverable cash flows on the carrying amount of the asset. – Income from dividends received: Dividends shall be recognized within the consolidated income statement according to the following criteria, independently from the financial instruments’ portfolio which generates this income: a. When the right to receive payment has been declared before the initial recognition and when the payment is pending to be received, the dividends will not form part of the gross carrying amount of the equity instrument and will not be recognized as income. Those dividends are accounted for as financial assets separately from the net equity instrument. b. If the right to receive payment is received after the initial recognition, the dividends from the net equity instruments will be recognized within the consolidated income statement. If the dividends correspond to the profits of the issuer before the date of initial recognition, they will not be recognized as income but as reduction of the gross carrying amount of the equity instrument because it represents a partial recuperation of the investment. Amongst other circumstances, the generation date can be considered to be prior to the date of initial recognition if the amounts distributed by the issuer as from the initial recognition are higher than its profits during the same period.
Accounting policy for fee and commission income and expense [Policy Text Block]	Commissions, fees and similar items: Income and expense relating to commissions and similar fees are recognized in the consolidated income statement using criteria that vary according to the nature of such items. The most significant items in this regard are: a. Those relating to financial assets and liabilities measured at fair value through profit or loss, which are recognized immediately in the income statement. b. Those arising from transactions or services that are provided over a period of time, which are recognized over the life of these transactions or services. c. Those relating to a singular transaction, which are recognized when this singular transaction is carried out.
Accounting policy for recognising difference between fair value at initial recognition and amount determined using valuation technique [Policy Text Block]	Non-financial income and expense: These are recognized for accounting purposes on an accrual basis. – Deferred collections and payments: These are recognized for accounting purposes at the amount resulting from discounting the expected cash flows at market rates.
Accounting policy for recognition of non financial services revenue [Policy Text Block]	Sales of assets and income from the provision of non-financial servicesThe heading “Other operating income” in the consolidated income statements includes the proceeds of the sales of assets and income from the services provided by the Group entities that are not financial institutions. In the case of the Group, these entities are mainly real estate and service entities (see Note 42).
Accounting policy for leases [Policy Text Block]	Leases The lessee accounting model requires the lessee to record assets and liabilities for all lease contracts. A lessee is required to recognize a right-of-use asset representing its right to use the underlying leased asset, which is recorded under the headings ‘‘Tangible assets – Property plants and equipment’’ and ‘‘Tangible assets – Investment properties’’ of the consolidated balance sheet (see Note 17) and a lease liability representing its obligation to make lease payments which is recorded under the heading ‘‘ Financial liabilities at amortized cost – Other financial liabilities’’ in the consolidated balance sheet (see Note 22.5). The standard provides two exceptions for the recognition of lease assets and liabilities that can be applied in the case of short-term contracts and those in which the underlying assets have low value. BBVA elected to apply both exceptions. At the initial date of the lease, the lease liability represents the present value of all lease unpaid payments. The liabilities registered under this heading of the consolidated balance sheets are measured after their initial recognition at amortized cost, this being determined in accordance with the “effective interest rate” method. The right to use assets are initially recorded at cost. This cost includes the initial measurement of the lease liability, any payment made on or before the initial date less any lease incentives received, all direct initial expenses incurred, as well as an estimate of the expenses to be incurred by the lessee for dismantling or rehabilitation, such as expenses related to the removal and dismantling of the underlying asset. The right to use assets recorded under this heading of the consolidated balance sheets are measured after their initial recognition at cost less: – The accumulated depreciation and accumulated impairment. – Any remeasurement of the lease liability. The interest expense on the lease liability is recorded in the consolidated income statements under the heading “Interest expense” (see note 37.2). Variable payments not included in the initial measurement of the lease liability are recorded under the heading “Administration costs – Other administrative expense” (see Note 44.2). Amortization is calculated using the straight-line method over the lifetime of the lease contract, on the basis of the cost of the assets. The tangible asset depreciation charges are recognized in the consolidated income statements under the heading "Depreciation and Amortization" (see Note 45). When electing one of the exceptions in order not to recognize the corresponding right to use and the liability in the consolidated balance sheets, payments related to the corresponding lease are recognized in the consolidated income statements, over the contract period, lineally, or in the way that best represents the structure of the lease operation, under the heading "Other operating expense” (see Note 42). Operating lease and sublease incomes are recognized in the consolidated income statements under the headings “Other operating income” (see Note 42). As a lessor, lease contracts are classified as finance leases from the inception of the transaction if they substantially transfer all the risks and rewards incidental to ownership of the asset forming the subject-matter of the contract. Leases other than finance leases are classified as operating leases. When the consolidated entities act as the lessor of an asset under finance leases, the aggregate present values of the lease payments receivable from the lessee plus the guaranteed residual value (normally the exercise price of the lessee’s purchase option on expiration of the lease agreement) are recognized as financing provided to third parties and, therefore, are included under the heading “Loans and advances” in the consolidated balance sheets (see Note 14). When the consolidated entities act as lessors of an asset in operating leases, the acquisition cost of the leased assets is recognized under "Tangible assets – Property, plant and equipment – Other assets leased out under an operating lease" in the consolidated balance sheets (see Note 17). These assets are depreciated in line with the criteria adopted for items of tangible assets for own use, while the income arising from the lease arrangements is recognized in the consolidated income statements on a straight-line basis within “Other operating income” and "Other operating expense" (see Note 42). If a fair value sale and leaseback results in a lease, the profit or loss generated from the effectively transferred part of the sale is recognized in the consolidated income statement at the time of sale (only for the effectively transmitted part). The assets leased out under operating lease contracts to other entities in the Group are treated in the consolidated financial statements as for own use, and thus rental expense and income is eliminated in consolidation and the corresponding depreciation is recognized.
Accounting policies for entities and branches located in countries with hiperinflationary economies [Policy Text Block]	Entities and branches located in countries with hyperinflationary economies In accordance with the criteria established in IAS 29 "Financial Reporting in Hyperinflationary Economies”, to determine whether an economy has a high inflation rate the country's economic situation is examined, analyzing whether certain circumstances are fulfilled, such as whether the population prefers to keep its wealth or savings in non-monetary assets or in a relatively stable foreign currency, whether prices can be set in that currency, whether interest rates, wages and prices are pegged to a price index or whether the accumulated inflation rate over three years approaches or exceeds 100%. The fact that any of these circumstances is fulfilled will not be a decisive factor in considering an economy hyperinflationary, but it does provide some reasons to consider it as such. Since 2009 and 2018, the economies of Venezuela and Argentina, respectively, have been considered hyperinflationary under the above criteria. As a result, the financial statements of the BBVA Group’s entities located in such geographies have, therefore, been adjusted to correct for the effects of inflation. Additionally, since the first half of 2022, Turkey's economy was considered highly inflationary according to the aforementioned criteria. Consequently, the financial statements of the BBVA Group entities located in Turkey have also been adjusted to correct them for the effects of inflation in accordance with IAS 29, with retrospective application from January 1, 2022. The figures for years prior to 2022 have not been modified since the Group's presentation currency is the euro. As a consequence of the application of IAS 29, the Group applies the following criteria in the financial statements of the Group companies that operate in these three geographies: – The historical cost of non-monetary assets and liabilities (see Notes 17, 18 and 19), assets contractually linked to changes in prices and various headings in equity are adjusted to reflect changes in the purchasing power of the currency due to inflation from their date of acquisition or inclusion in the consolidated balance sheet, or if this is later, with the limit of its recoverable value. The restatement has been made using the Consumer Price Index. – The different lines of the income statement are adjusted by the inflation index since their inception, with a corresponding entry under the heading "Accumulated other comprehensive income (loss)". – The loss of the net monetary position, which represents the loss of purchasing power of the entity due to maintaining an excess of monetary assets not linked to inflation (mainly loans, credits and bonds) over monetary liabilities, is recorded in the line "Other operating expense" in the income statement and with a credit to "Accumulated other comprehensive income (loss)". – All the components of the financial statements of the subsidiaries are converted at the closing exchange rate, recording the conversion differences to the euro within "Accumulated other comprehensive income (loss)" as stated in IAS 21. Turkey The combined result derived from the application of the above criteria amounts to a loss of €2,711 million in 2022, of which €1,793 million is attributed to the parent company of the Group. This impact includes mainly the loss of the net monetary position, which amounts to a gross amount of €2,323 million and is recorded in the line “Other operating expense” in the consolidated income statement, partially offset by the positive impact of the revaluation of certain bonds linked to inflation, for a gross amount of €1,490 million, given that, under IAS 29, these types of bonds are considered protective assets (see Note 42). The first application of IAS 29 in the Turkish subsidiaries led to an increase in equity of €130 million as of January 1, 2022, and is mainly the result of the revaluation of tangible assets and inflation-linked bonds. According to the Turkish Statistical Institute (Turkstat), accumulated inflation in 2022 stood at 64.3% (36.1% in 2021) and the exchange rate used as of December 31, 2022 was 19.96 Turkish lira per euro (in 2021 the exchange rate used was 15.23 Turkish lira per euro). Argentina The combined result derived from the application of the above criteria amounted to a loss of €1,031 million, of which €694 million is attributed to the parent company of the Group in 2022 (in 2021 and 2020 this result amounted to €258 million and €174 million, respectively). This impact includes mainly the loss of the net monetary position, which amounts to a gross amount of €822 million and is recorded in the line “Other operating expense” in the consolidated income statement in 2022 (in 2021 and 2020 this result amounted to €394 million and €244 million, respectively). Furthermore, during 2022, 2021 and 2020 the impact on equity of Group entities located in Argentina derived from the application of IAS 29 and the conversion to the euro (IAS 21) amounted to €242 million, €337 million and €(188) million, respectively, of which €157 million, €225 million and €(126) million, respectively, have been recorded within “Equity – Accumulated other comprehensive income (loss)”, and €84 million, €112 million and €(62) million, respectively, within “Minority interests – Accumulated other comprehensive income (loss)”. Accumulated inflation estimated by the National Census Institute of Argentina (Indec) and BBVA Research for the year 2022 was 97.0% (in 2021 and 2020 inflation was 50.7% and 36.5%, respectively) and the exchange rate used as of December 31, 2022 was 188.51 Argentine pesos per euro (in 2021 and 2020 the exchange rate used was 116.37 and 103.25 Argentine pesos per euro, respectively). Venezuela The combined result derived from the application of the above criteria amounted to a loss of €11 million, of which €6 million is attributed to the parent company of the Group in 2022 (in 2021 and 2020 this result amounted to €6 million and €5 million, respectively). This impact includes mainly the loss of the net monetary position, which amounts to a gross amount of €28 million and is recorded in the line “Other operating expense” in the consolidated income statement in 2022 (in 2021 and 2020 this result amounted to €14 and €7 million, respectively). During 2022, 2021 and 2020 the impact on equity of Group entities located in Venezuela derived from the application of hyperinflation (IAS 29) and the conversion to the euro (IAS 21) was not material for the Group.

Note 2 (Tables)

Note 2 (Tables)	12 Months Ended
	Dec. 31, 2022
Principles Of Consoldiation, Acounting policies and measurement bases applied and recent IFRS pronouncements [Abstract]
Depreciation rates for tangible assets [Table Text Block]	The tangible asset depreciation charges are recognized in the consolidated income statements under the heading "Depreciation and Amortization" (see Note 45) and are based on the application of the following depreciation rates (determined on the basis of the average years of estimated useful life of the various assets): Depreciation rates for tangible assets Type of assets Annual Percentage Buildings for own use 1% - 4% Furniture 8% - 10% Fixtures 6% - 12% Office supplies and hardware 8% - 25% Lease use rights The lesser of the lease term or the useful life of the underlying asset

Note 3 (Tables)

Note 3 (Tables)	12 Months Ended
	Dec. 31, 2022
BBVA Group [Abstract]
Contribution to consolidated group total assets entities by main activities [Table Text Block]	The following table sets forth information related to the Group’s total assets as of December 31, 2022, 2021 and 2020, broken down by the Group’s entities according to their activity: Contribution to Consolidated Group total assets. Entities by main activities (Millions of Euros) 2022 2021 2020 Banking and other financial services 678,788 631,683 703,304 Insurance and pension fund managing companies 31,136 29,657 28,667 Other non-financial services 3,217 1,545 1,826 Total 713,140 662,885 733,797

Note 4 (Tables)

Note 4 (Tables)	12 Months Ended
	Dec. 31, 2022
Shareholder Remuneration System [Abstract]
Available amount for interim dividend payments [Table Text Block]	The forecasted financial statement, drawn up in compliance with the applicable legal requirements, which evidenced the existence of sufficient liquidity to distribute the abovementioned amount approved by the Board of Directors of BBVA on September 28, 2022 was the following: Available amount for interim dividend payments (Millions of Euros) August 31, 2022 Profit of BBVA, S.A., after the provision for income tax 2,828 Maximum amount distributable 2,828 Amount of proposed interim dividend 724 BBVA cash balance available to the date 46,768
Allocation of earnings [Table Text Block]	Proposal on allocation of earnings of BBVA, S.A. for 2022 Below is included a breakdown of the distribution of the Bank´s earnings for financial year 2022, which the Board of Directors will submit to the Annual General Meeting for approval. Allocation of earnings (Millions of Euros) 2022 Profit (loss) for the year 4,816 Distribution Interim dividends 724 Final dividend 1,869 Reserves / Accumulated gains 2,223

Note 5 (Tables)

Note 5 (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings per share [abstract]
Basic and diluted earnings per share [Table Text Block]	The calculation of earnings per share is as follows: Basic and Diluted Earnings per Share 2022 2021 2020 Numerator for basic and diluted earnings per share (millions of euros) Profit attributable to parent company 6,420 4,653 1,305 Adjustment: Additional Tier 1 securities (1) (313) (359) (387) Profit adjusted (millions of euros) (A) 6,107 4,293 917 Profit (loss) from continued operations (net of remuneration of Additional Tier 1 capital instruments) 6,107 4,014 2,646 Profit (loss) from discontinued operations (net of non-controlling interest) (B) (See Note 21) — 280 (1,729) Denominator for basic earnings per share (number of shares outstanding) Weighted average number of shares outstanding 6,424 6,668 6,668 Average treasury shares (9) (12) (13) Share buyback program (2) (225) (255) — Adjusted number of shares - Basic earnings per share (C) 6,189 6,401 6,655 Adjusted number of shares - diluted earnings per share (D) 6,189 6,401 6,655 Earnings (losses) per share 0.99 0.67 0.14 Basic earnings (losses) per share from continuing operations (Euros per share) A-B/C 0.99 0.63 0.40 Diluted earnings (losses) per share from continuing operations (Euros per share) A-B/D 0.99 0.63 0.40 Basic earnings (losses) per share from discontinued operations (Euros per share) B/C — 0.04 (0.26) Diluted earnings (losses) per share from discontinued operations (Euros per share) B/D — 0.04 (0.26) (1) Remuneration in the year related to contingent convertible securities, recognized in equity (see Note 22.4).

Note 6 (Tables)

Note 6 (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Segment Reporting [Abstract]
Total Group assets by operating segments [Table Text Block]	The breakdown of the BBVA Group’s total assets by operating segments as of December 31, 2022, 2021 and 2020 is as follows: Total Group assets by operating segments (Millions of Euros) 2022 2021 2020 Spain 427,193 413,477 408,030 Mexico 143,405 118,106 110,236 Turkey 66,043 56,245 59,585 South America 62,067 56,124 55,436 Rest of Business 49,952 40,314 35,172 Subtotal assets by operating segments 748,660 684,266 668,460 Corporate Center and adjustments (1) (35,520) (21,381) 65,336 Total assets BBVA Group 713,140 662,885 733,797 (1) The balance of 2020 corresponds mainly to the Group companies included within the scope of the USA Sale to PNC.
Main margins and profit by operating segments [Table Text Block]	The following table sets forth certain summarized information relating to results of each operating segment and Corporate Center for the years ended December 31, 2022, 2021 and 2020: Main margins and profit by operating segments (Millions of euros) Operating Segments BBVA Group Spain Mexico Turkey South America Rest of Business Corporate Center and adjustments (1) 2022 Net interest income 19,153 3,784 8,378 2,631 4,137 332 (109) Gross income 24,890 6,145 10,839 3,185 4,261 790 (329) Operating profit (loss) before tax 10,356 2,625 5,690 1,644 1,429 277 (1,309) Net attributable profit (loss) 6,420 1,678 4,182 509 734 240 (922) 2021 Net interest income 14,686 3,502 5,836 2,370 2,859 281 (163) Gross income 21,066 5,925 7,603 3,422 3,162 741 212 Operating profit (loss) before tax 7,247 2,122 3,528 1,953 961 314 (1,632) Profit (loss) after tax from discontinued operations 280 — — — — — 280 Net attributable profit (loss) 4,653 1,581 2,568 740 491 254 (980) 2020 Net interest income 14,592 3,566 5,415 2,783 2,701 291 (164) Gross income 20,166 5,567 7,025 3,573 3,225 839 (63) Operating profit (loss) before tax 5,248 823 2,475 1,522 896 280 (748) Profit (loss) after tax from discontinued operations (1,729) — — — — — (1,729) Net attributable profit (loss) 1,305 652 1,761 563 446 222 (2,339) (1) Adjustments include: (I) the impact of the purchase of offices in Spain in 2022 in the transaction with Merlin Properties (see Note 17); (II) the costs associated with the collective layoff procedure and the closing of offices in 2021 (see Note 24); and (III) the capital gain from the bancassurance transaction with Allianz in 2020 (see Note 3).

Note 7 (Tables)

Note 7 (Tables)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Risk Management [Abstract]
Amount of payment deferral and financing with public guarantees of the Group [Table Text Block]	The outstanding balance of existing loans for which a payment deferral was granted (split by those existing at year-end and those that were completed by year-end) under EBA standards and for which financing was granted with public guarantees given at a Group level, as well as the number of customers of both measures, as of December 31, 2022 and 2021 are as follows: Amount of payment deferral and financing with public guarantees of the Group (Millions of Euros) Payment deferral Financing with public guarantees Existing Completed Total Number of customers Total Number of customers Total payment deferral and guarantees (%) credit investment December 2022 — 18,103 18,103 1,791,756 13,955 248,009 32,059 8.2 % December 2021 189 21,743 21,931 2,188,720 16,093 264,809 38,025 10.9 %
Amount of payment deferral and financing with public guarantees by concept [Table Text Block]	The outstanding balance of existing loans for which a payment deferral was granted (split by those existing at year-end and those in respect of which the deferral had been completed by year-end) under EBA standards and for which financing was granted with public guarantees given at a Group level, broken down by segment, as of December 31, 2022 and 2021 are as follows: Amount of payment deferral and financing with public guarantees by concept (Millions of Euros) Payment deferral Financing with public guarantees Existing Completed Total 2022 2021 2022 2021 2022 2021 2022 2021 Group — 189 18,103 21,743 18,103 21,931 13,955 16,093 Households — 107 12,974 14,904 12,974 15,011 1,302 1,376 Of which: Mortgages — 97 9,542 10,195 9,542 10,291 5 6 SMEs — 44 2,725 3,950 2,725 3,994 9,672 10,911 Non-financial corporations — 37 2,315 2,766 2,315 2,803 2,964 3,788 Other — — 90 122 90 122 18 18
Amount of financing with public guarantees of the Group by stages [Table Text Block]	Amount of financing with public guarantees of the Group by stages (Millions of Euros) Stage 1 and 2 Stage 3 Total 2022 2021 2022 2021 2022 2021 Group 13,109 15,526 847 568 13,955 16,093 Households 1,240 1,347 62 29 1,302 1,376 Of which: Mortgages 5 6 — — 5 6 SMEs 9,041 10,522 631 389 9,672 10,911 Non-financial corporations 2,811 3,639 153 149 2,964 3,788 Other 17 18 — — 18 18
Positive scenario of GDP, unemployment rate and HPI for the main geographies [Table Text Block]	BBVA Research forecasts a maximum of five years for the macroeconomic variables. The following forecasts (favorable, base and unfavorable scenarios) of the Gross Domestic Product (GDP) growth, unemployment rate and House Price Index (HPI), for the most relevant countries where they represent a significant factor, carried out by BBVA Research, were used for the calculation of the ECL as of December 31, 2022: Positive scenario of GDP, unemployment rate and HPI for the main geographies Spain Mexico Turkey Date GDP Unemployment HPI GDP Unemployment HPI GDP Unemployment 2022 4.90 % 12.27 % (2.96) % 2.97 % 3.28 % 0.84 % 7.59 % 10.00 % 2023 1.85 % 11.35 % (0.61) % 1.45 % 3.04 % 4.23 % 6.61 % 8.85 % 2024 3.60 % 9.75 % 1.58 % 2.33 % 2.99 % 3.07 % (0.70) % 10.76 % 2025 3.00 % 8.36 % 1.67 % 1.91 % 3.01 % 4.18 % 3.91 % 11.78 % 2026 2.95 % 7.02 % 2.20 % 1.78 % 3.01 % 3.26 % 3.90 % 11.81 % 2027 2.93 % 5.87 % 2.31 % 1.81 % 3.00 % 4.39 % 3.86 % 11.81 % Peru Argentina Colombia Date GDP Unemployment GDP Unemployment GDP Unemployment 2022 4.00 % 7.67 % 7.42 % 11.97 % 8.78 % 11.41 % 2023 5.12 % 7.28 % 3.86 % 9.39 % 2.04 % 12.20 % 2024 3.15 % 6.79 % (1.02) % 7.68 % 2.07 % 12.77 % 2025 2.19 % 6.60 % 2.79 % 6.77 % 2.44 % 12.65 % 2026 2.21 % 6.52 % 2.87 % 6.89 % 3.11 % 12.15 % 2027 2.21 % 6.49 % 3.62 % 6.81 % 3.28 % 10.47 %	The estimate for the next five years of the following rates, used in the measurement of the expected loss as of December 31, 2021, consistent with the latest estimates made public at that date, was: Positive scenario of GDP, unemployment rate and HPI for the main geographies Spain Mexico Turkey Date GDP Unemployment HPI GDP Unemployment HPI GDP Unemployment 2021 5.52 % 14.42 % 0.33 % 6.39 % 4.18 % 2.35 % 11.63 % 11.90 % 2022 6.14 % 12.50 % 4.70 % 4.07 % 3.89 % 5.38 % 5.60 % 11.35 % 2023 5.13 % 10.05 % 3.06 % 2.81 % 3.75 % 3.85 % 5.80 % 11.93 % 2024 2.61 % 8.48 % 1.87 % 2.17 % 3.69 % 3.07 % 3.62 % 12.66 % 2025 2.22 % 7.49 % 1.56 % 1.88 % 3.64 % 4.08 % 3.66 % 12.94 % 2026 2.19 % 6.71 % 1.19 % 1.83 % 3.59 % 3.95 % 3.66 % 13.05 % Peru Argentina Colombia Date GDP Unemployment GDP Unemployment GDP Unemployment 2021 13.60 % 11.33 % 9.91 % 15.12 % 9.89 % 15.36 % 2022 4.91 % 7.50 % 6.69 % 11.34 % 5.33 % 13.60 % 2023 3.78 % 6.82 % 3.02 % 9.48 % 3.38 % 13.22 % 2024 2.76 % 6.55 % 2.09 % 7.99 % 3.30 % 12.31 % 2025 2.34 % 6.52 % 2.16 % 6.89 % 3.44 % 11.58 % 2026 2.28 % 6.47 % 2.12 % 6.88 % 3.51 % 11.32 %
Base scenario of GDP, unemployment rate and HPI for the main geographies [Table Text Block]	Base scenario of GDP, unemployment rate and HPI for the main geographies Spain Mexico Turkey Date GDP Unemployment HPI GDP Unemployment HPI GDP Unemployment 2022 4.61 % 12.78 % (3.50) % 2.56 % 3.32 % 0.95 % 5.47 % 10.53 % 2023 1.20 % 12.83 % (2.41) % 0.58 % 3.20 % 4.14 % 3.02 % 10.30 % 2024 3.37 % 11.38 % 0.55 % 2.05 % 3.17 % 2.90 % (1.50) % 11.75 % 2025 2.98 % 9.95 % 1.30 % 1.84 % 3.15 % 4.19 % 3.78 % 12.15 % 2026 2.95 % 8.58 % 1.74 % 1.76 % 3.14 % 3.27 % 3.78 % 12.00 % 2027 2.93 % 7.18 % 1.86 % 1.79 % 3.13 % 4.37 % 3.74 % 12.00 % Peru Argentina Colombia Date GDP Unemployment GDP Unemployment GDP Unemployment 2022 2.69 % 7.72 % 5.00 % 12.35 % 8.05 % 11.49 % 2023 2.54 % 7.48 % (0.50) % 10.40 % 0.72 % 12.45 % 2024 2.42 % 7.03 % (2.04) % 8.60 % 1.81 % 13.06 % 2025 2.19 % 6.80 % 2.70 % 7.38 % 2.44 % 12.94 % 2026 2.21 % 6.70 % 2.73 % 7.38 % 3.10 % 12.43 % 2027 2.21 % 6.68 % 3.49 % 7.30 % 3.28 % 10.65 %	Base scenario of GDP, unemployment rate and HPI for the main geographies Spain Mexico Turkey Date GDP Unemployment HPI GDP Unemployment HPI GDP Unemployment 2021 5.23 % 14.93 % (0.20) % 5.98 % 4.22 % 2.46 % 9.46 % 12.43 % 2022 5.49 % 13.98 % 2.91 % 3.19 % 4.05 % 5.30 % 1.98 % 12.80 % 2023 4.89 % 11.68 % 2.04 % 2.54 % 3.92 % 3.68 % 5.04 % 12.93 % 2024 2.59 % 10.08 % 1.50 % 2.09 % 3.83 % 3.07 % 3.49 % 13.03 % 2025 2.22 % 9.05 % 1.10 % 1.87 % 3.77 % 4.08 % 3.54 % 13.13 % 2026 2.19 % 8.15 % 0.74 % 1.82 % 3.71 % 3.93 % 3.53 % 13.23 % Peru Argentina Colombia Date GDP Unemployment GDP Unemployment GDP Unemployment 2021 12.22 % 11.38 % 7.49 % 15.50 % 9.17 % 15.44 % 2022 2.32 % 7.70 % 2.30 % 12.35 % 4.02 % 13.86 % 2023 3.05 % 7.06 % 2.04 % 10.40 % 3.13 % 13.51 % 2024 2.76 % 6.76 % 1.98 % 8.60 % 3.29 % 12.60 % 2025 2.34 % 6.70 % 2.03 % 7.38 % 3.44 % 11.87 % 2026 2.28 % 6.64 % 1.99 % 7.38 % 3.51 % 11.53 %
Negative scenario of GDP, unemployment rate and HPI for the main geographies [Table Text Block]	Negative scenario of GDP, unemployment rate and HPI for the main geographies Spain Mexico Turkey Date GDP Unemployment HPI GDP Unemployment HPI GDP Unemployment 2022 4.33 % 13.26 % (4.13) % 2.17 % 3.37 % 1.03 % 3.35 % 11.04 % 2023 0.58 % 14.26 % (4.02) % (0.28) % 3.38 % 3.97 % (0.79) % 11.76 % 2024 3.15 % 12.95 % (0.40) % 1.77 % 3.35 % 2.69 % (2.49) % 12.82 % 2025 2.93 % 11.53 % 0.79 % 1.77 % 3.30 % 4.04 % 3.70 % 12.53 % 2026 2.91 % 10.14 % 0.99 % 1.72 % 3.27 % 3.24 % 3.70 % 12.19 % 2027 2.89 % 8.77 % 1.10 % 1.75 % 3.26 % 4.37 % 3.66 % 12.16 % Peru Argentina Colombia Date GDP Unemployment GDP Unemployment GDP Unemployment 2022 1.39 % 7.77 % 2.66 % 12.71 % 7.30 % 11.57 % 2023 (0.05) % 7.69 % (5.10) % 11.38 % (0.59) % 12.71 % 2024 1.67 % 7.27 % (3.29) % 9.49 % 1.50 % 13.34 % 2025 2.19 % 7.02 % 2.59 % 7.97 % 2.44 % 13.21 % 2026 2.21 % 6.91 % 2.57 % 7.83 % 3.10 % 12.70 % 2027 2.21 % 6.88 % 3.33 % 7.78 % 3.28 % 10.86 %	Negative scenario of GDP, unemployment rate and HPI for the main geographies Spain Mexico Turkey Date GDP Unemployment HPI GDP Unemployment HPI GDP Unemployment 2021 4.95 % 15.41 % (0.82) % 5.58 % 4.27 % 2.54 % 7.29 % 12.94 % 2022 4.88 % 15.41 % 1.31 % 2.33 % 4.23 % 5.13 % (1.87) % 14.26 % 2023 4.68 % 13.25 % 1.09 % 2.26 % 4.10 % 3.48 % 4.09 % 13.99 % 2024 2.54 % 11.65 % 0.99 % 2.03 % 3.99 % 2.92 % 3.40 % 13.41 % 2025 2.18 % 10.62 % 0.35 % 1.82 % 3.90 % 4.05 % 3.47 % 13.31 % 2026 2.15 % 9.61 % (0.01) % 1.78 % 3.84 % 3.93 % 3.46 % 13.40 % Peru Argentina Colombia Date GDP Unemployment GDP Unemployment GDP Unemployment 2021 10.84 % 11.43 % 5.14 % 15.86 % 8.43 % 15.52 % 2022 (0.28) % 7.90 % (2.34) % 13.33 % 2.72 % 14.12 % 2023 2.31 % 7.30 % 0.85 % 11.29 % 2.83 % 13.79 % 2024 2.76 % 6.98 % 1.86 % 9.19 % 3.29 % 12.87 % 2025 2.34 % 6.91 % 1.88 % 7.83 % 3.43 % 12.13 % 2026 2.28 % 6.85 % 1.83 % 7.85 % 3.51 % 11.71 %
Expected loss variation as of december [Table Text Block]	Variation in expected loss is determined both by re-staging (that is: in worse scenarios due to the recognition of lifetime credit losses for additional operations that are transferred to stage 2 from stage 1 where 12 months of losses are valued: or vice versa in improvement scenarios) as well as variations in the collective risk parameters (PD and LGD) of each financial instrument due to the changes defined in the macroeconomic forecasts of the scenario. The variation in the expected loss for the Group and the main portfolios and geographical areas is shown below: Expected loss variation as of December 31, 2022 BBVA Group Spain Mexico Turkey GDP Total Portfolio Retail Companies Fixed income Total Portfolio Companies Retail Total Portfolio Companies Retail Total Portfolio Companies Retail - 100 bps 223 151 67 3 118 54 62 67 3 63 19 5 12 +100 bps (195) (135) (55) (3) (95) (42) (52) (63) (3) (60) (18) (5) (11) Housing price - 100 bps 1 23 4 +100 bps (1) (22) (3) Expected loss variation as of December 31, 2021 BBVA Group Spain Mexico Turkey GDP Total Portfolio Retail Companies Fixed income Total Portfolio Companies Retail Total Portfolio Companies Retail Total Portfolio Companies Retail - 100 bps 237 165 46 3 92 19 58 72 3 65 17 6 11 +100 bps (224) (158) (44) (3) (88) (18) (57) (69) (4) (61) (17) (6) (10) Housing price - 100 bps 4 54 5 +100 bps (4) (53) (5)
Maximum credit risk exposure [Table Text Block]	BBVA Group’s credit risk exposure by headings in the consolidated balance sheets as of December 31, 2022, 2021 and 2020 is provided below. It does not consider the loss allowances and the availability of collateral or other credit enhancements to enable compliance with payment obligations. The details are broken down by financial instruments: Maximum credit risk exposure (Millions of Euros) Notes December Stage 1 Stage 2 Stage 3 Financial assets held for trading 70,763 Equity instruments 10 4,404 Debt securities 10 24,367 Loans and advances 10 41,993 Non-trading financial assets mandatorily at fair value through profit or loss 6,888 Equity instruments 11 6,511 Debt securities 11 129 Loans and advances 11 247 Financial assets designated at fair value through profit or loss 12 913 Derivatives (trading and hedging) 53,101 Financial assets at fair value through other comprehensive income 59,100 Equity instruments 13 1,198 Debt securities 57,876 57,028 822 26 Loans and advances to credit institutions 13 26 26 — — Financial assets at amortized cost 433,445 386,048 33,873 13,523 Debt securities 43,700 43,433 237 30 Loans and advances to central banks 4,420 4,420 — — Loans and advances to credit institutions 16,066 15,997 69 Loans and advances to customers 369,260 322,199 33,568 13,493 Total financial assets risk 624,210 Total loan commitments and financial guarantees 192,568 181,427 9,993 1,147 Loan commitments given 33 136,920 130,459 6,283 177 Financial guarantees given 33 16,511 15,214 1,015 281 Other commitments given 33 39,137 35,753 2,695 689 Total maximum credit exposure 816,778 Maximum credit risk exposure (Millions of Euros) Notes December Stage 1 Stage 2 Stage 3 Financial assets held for trading 92,560 Equity instruments 10 15,963 Debt securities 10 25,790 Loans and advances 10 50,807 Non-trading financial assets mandatorily at fair value through profit or loss 6,086 Equity instruments 11 5,303 Debt securities 11 128 Loans and advances 11 655 Financial assets designated at fair value through profit or loss 12 1,092 Derivatives (trading and hedging) 43,687 Financial assets at fair value through other comprehensive income 60,495 Equity instruments 13 1,320 Debt securities 59,148 58,587 561 — Loans and advances to credit institutions 13 27 27 — — Financial assets at amortized cost 383,870 334,772 34,418 14,680 Debt securities 34,833 34,605 205 22 Loans and advances to central banks 5,687 5,687 — — Loans and advances to credit institutions 13,295 13,285 10 — Loans and advances to customers 330,055 281,195 34,203 14,657 Total financial assets risk 587,789 Total loan commitments and financial guarantees 165,941 152,914 12,070 957 Loan commitments given 33 119,618 112,494 6,953 171 Financial guarantees given 33 11,720 10,146 1,329 245 Other commitments given 33 34,604 30,274 3,789 541 Total maximum credit exposure 753,730 Maximum credit risk exposure (Millions of Euros) Notes December 2020 Stage 1 Stage 2 Stage 3 Financial assets held for trading 65,696 Equity instruments 10 11,458 Debt securities 10 23,970 Loans and advances 10 30,268 Non-trading financial assets mandatorily at fair value through profit or loss 5,198 Equity instruments 11 4,133 Debt securities 11 356 Loans and advances 11 709 Financial assets designated at fair value through profit or loss 12 1,117 Derivatives (trading and hedging) 46,302 Financial assets at fair value through other comprehensive income 69,537 Equity instruments 13 1,100 Debt securities 68,404 67,995 410 — Loans and advances to credit institutions 13 33 33 — — Financial assets at amortized cost 379,857 334,552 30,607 14,698 Debt securities 35,785 35,759 6 20 Loans and advances to central banks 6,229 6,229 — — Loans and advances to credit institutions 14,591 14,565 20 6 Loans and advances to customers 323,252 277,998 30,581 14,672 Total financial assets risk 567,705 Total loan commitments and financial guarantees 179,440 165,726 12,682 1,032 Loan commitments given 33 132,584 124,104 8,214 265 Financial guarantees given 33 10,665 9,208 1,168 290 Other commitments given 33 36,190 32,414 3,300 477 Total maximum credit exposure 747,145
Maximum Credit Risk Exposure, accumulated allowances and carrying amount by geographical location [Table Text Block]	The breakdown by geographical area and stage of the maximum credit risk exposure, the accumulated allowances recorded and the carrying amount of the loans and advances to customers as of December 31, 2022, 2021 and 2020 is shown below: December 2022 (Millions of Euros) Gross exposure Accumulated allowances Carrying amount Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Spain (1) 214,126 187,037 19,621 7,468 (4,860) (518) (759) (3,583) 209,266 186,519 18,862 3,885 Mexico 74,252 66,971 5,342 1,939 (2,496) (955) (475) (1,066) 71,756 66,017 4,866 873 Turkey (2) 39,547 32,755 4,436 2,356 (2,105) (224) (358) (1,523) 37,443 32,531 4,078 833 South America (3) 40,288 34,401 4,166 1,721 (1,768) (318) (345) (1,105) 38,519 34,083 3,821 615 Others 1,047 1,035 3 9 (8) — — (7) 1,039 1,035 3 2 Total (4) 369,260 322,199 33,568 13,493 (11,237) (2,014) (1,938) (7,284) 358,023 320,185 31,629 6,208 Of which: individual (2,164) (21) (604) (1,539) Of which: collective (9,073) (1,994) (1,334) (5,745) (1) Spain includes all countries where BBVA, S.A. operates. (2) Turkey includes all countries in which Garanti BBVA operates. (3) In South America, BBVA Group operates mainly in Argentina, Colombia, Peru and Uruguay. (4) The amount of the accumulated allowances includes the provisions recorded for credit risk over the remaining expected lifetime of purchased financial instruments. Those provisions were determined at the moment of the Purchase Price Allocation and were originated mainly in the acquisition of Catalunya Banc S.A. (as of December 31, 2022, the remaining balance was €190 million). These valuation adjustments are recognized in the consolidated income statement during the residual life of the operations or are applied to the value corrections when the losses materialize. December 2021 (Millions of Euros) Gross exposure Accumulated allowances Carrying amount Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Spain (1) 201,405 171,883 21,380 8,143 (5,277) (722) (923) (3,631) 196,129 171,161 20,457 4,511 Mexico 57,847 51,665 4,261 1,921 (2,038) (740) (381) (916) 55,809 50,925 3,880 1,005 Turkey (2) 33,472 26,497 4,134 2,841 (2,058) (224) (424) (1,410) 31,414 26,273 3,711 1,431 South America (3) 36,335 30,166 4,425 1,744 (1,736) (277) (362) (1,096) 34,599 29,889 4,062 648 Others 996 984 3 9 (8) (1) — (7) 988 983 3 2 Total (4) 330,055 281,195 34,203 14,657 (11,116) (1,964) (2,091) (7,061) 318,939 279,231 32,112 7,596 Of which: individual (2,528) (4) (657) (1,867) Of which: collective (8,587) (1,959) (1,434) (5,194) (1) Spain includes all countries where BBVA, S.A. operates. (2) Turkey includes all countries in which Garanti BBVA operates. (3) In South America, BBVA Group operates mainly in Argentina, Colombia, Peru and Uruguay. (4) The amount of the accumulated allowances includes the provisions recorded for credit risk over the remaining expected lifetime of purchased financial instruments. Those provisions were determined at the moment of the Purchase Price Allocation and were originated mainly in the acquisition of Catalunya Banc S.A. (as of December 31, 2021 the remaining balance was €266 million). These valuation adjustments are recognized in the consolidated income statement during the residual life of the operations or are applied to the value corrections when the losses materialize. December 2020 (Millions of Euros) Gross exposure Accumulated allowances Carrying amount Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Spain (1) 195,983 171,397 16,387 8,199 (5,679) (753) (849) (4,077) 190,304 170,644 15,538 4,122 Mexico 52,211 46,373 4,071 1,767 (2,211) (685) (442) (1,083) 50,000 45,688 3,628 684 Turkey (2) 39,633 30,832 5,806 2,995 (2,338) (246) (535) (1,557) 37,295 30,586 5,272 1,438 South America (3) 34,499 28,484 4,312 1,703 (1,870) (320) (460) (1,090) 32,629 28,165 3,852 612 Others 925 912 5 8 (7) (1) — (6) 918 911 4 2 Total (4) 323,252 277,998 30,581 14,672 (12,105) (2,005) (2,287) (7,813) 311,147 275,993 28,294 6,860 Of which: individual (2,611) (10) (479) (2,122) Of which: collective (9,494) (1,995) (1,808) (5,691) (1) Spain includes all countries where BBVA, S.A. operates. (2) Turkey includes all countries in which Garanti BBVA operates. (3) In South America, BBVA Group operates mainly in Argentina, Colombia, Peru and Uruguay. (4) The amount of the accumulated allowances includes the provisions recorded for credit risk over the remaining expected lifetime of purchased financial instruments. Those provisions were determined at the moment of the Purchase Price Allocation and were originated mainly in the acquisition of Catalunya Banc S.A. (as of December 31, 2020 the remaining balance was €363 million). These valuation adjustments are recognized in the consolidated income statement during the residual life of the operations or are applied to the value corrections when the losses materialize.
Maximum credit risk exposure, accumulated allowances and carrying amount by counterparty [Table Text Block]	The breakdown by counterparty of the maximum credit risk exposure, the accumulated allowances recorded, as well as the carrying amount by stages of loans and advances to customers as of December 31, 2022, 2021 and 2020 is shown below: December 2022 (Millions of Euros) Gross exposure Accumulated allowances Net amount Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Public administrations 20,922 20,582 302 38 (30) (8) (11) (11) 20,892 20,574 291 27 Other financial corporations 12,802 12,548 238 17 (37) (15) (12) (10) 12,765 12,533 226 6 Non-financial corporations 171,006 149,579 15,087 6,340 (5,495) (675) (991) (3,829) 165,510 148,903 14,096 2,511 Households 164,530 139,491 17,941 7,098 (5,675) (1,316) (925) (3,434) 158,855 138,175 17,017 3,663 Loans and advances to customers 369,260 322,199 33,568 13,493 (11,237) (2,014) (1,938) (7,284) 358,023 320,185 31,629 6,208 December 2021 (Millions of Euros) Gross exposure Accumulated allowances Net amount Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Public administrations 19,719 19,287 369 62 (37) (13) (5) (19) 19,682 19,274 364 43 Other financial corporations 9,826 9,672 131 24 (23) (8) (6) (9) 9,804 9,664 125 15 Non-financial corporations 146,797 120,140 19,366 7,290 (5,804) (759) (1,306) (3,738) 140,993 119,381 18,060 3,552 Households 153,714 132,096 14,336 7,281 (5,253) (1,184) (773) (3,295) 148,461 130,912 13,563 3,986 Loans and advances to customers 330,055 281,195 34,203 14,657 (11,116) (1,964) (2,091) (7,061) 318,939 279,231 32,112 7,596 December 2020 (Millions of Euros) Gross exposure Accumulated allowances Net amount Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Public administrations 19,439 19,163 200 76 (48) (14) (9) (25) 19,391 19,149 191 51 Other financial corporations 9,856 9,747 95 14 (39) (25) (6) (7) 9,817 9,722 88 7 Non-financial corporations 142,547 119,891 15,179 7,477 (6,123) (774) (1,110) (4,239) 136,424 119,117 14,069 3,238 Households 151,410 129,196 15,108 7,106 (5,895) (1,192) (1,161) (3,542) 145,515 128,005 13,946 3,564 Loans and advances to customers 323,252 277,998 30,581 14,672 (12,105) (2,005) (2,287) (7,813) 311,147 275,993 28,294 6,860
Loans and advances breakdown by counterparty and product [Table Text Block]	The breakdown by counterparty and product of loans and advances, net of loss allowances, as well as the gross carrying amount by type of product, classified in different headings of the assets, as of December 31, 2022, 2021 and 2020 is shown below: December 2022 (Millions of Euros) Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Total Gross carrying amount On demand and short notice — 6 — 352 2,810 933 4,101 4,266 Credit card debt — 1 — 3 2,029 16,865 18,898 19,985 Commercial debtors 1,021 24 370 24,510 85 26,011 26,254 Finance leases — 195 — 13 8,040 322 8,571 8,857 Reverse repurchase loans 302 — 5,251 102 — — 5,655 5,674 Other term loans 3,802 19,438 4,009 7,995 126,949 139,925 302,118 311,553 Advances that are not loans 296 232 6,772 3,930 1,333 811 13,374 13,430 LOANS AND ADVANCES 4,401 20,892 16,057 12,765 165,670 158,943 378,728 390,019 By secured loans Of which: mortgage loans collateralized by immovable property 297 — 337 23,970 95,056 119,659 122,719 Of which: other collateralized loans 498 5,382 5,073 548 6,635 2,209 20,345 20,675 By purpose of the loan Of which: credit for consumption 51,344 51,344 54,718 Of which: lending for house purchase 95,249 95,249 96,716 By subordination Of which: project finance loans 7,942 7,942 8,530 December 2021 (Millions of Euros) Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Total Gross carrying amount On demand and short notice — 6 — 321 2,339 495 3,161 3,345 Credit card debt — — — 1 1,504 12,523 14,030 14,949 Commercial debtors 791 — 476 18,191 66 19,524 19,766 Finance leases — 191 — 14 7,388 317 7,911 8,256 Reverse repurchase loans 1,192 — 2,788 23 — — 4,004 4,013 Other term loans 4,174 18,440 4,004 5,413 110,204 134,505 276,739 286,127 Advances that are not loans 315 394 6,510 3,554 1,805 630 13,208 13,263 LOANS AND ADVANCES 5,681 19,822 13,303 9,804 141,431 148,536 338,577 349,719 By secured loans Of which: mortgage loans collateralized by immovable property 324 — 220 21,531 94,821 116,897 119,980 Of which: other collateralized loans 1,180 1,413 2,534 390 3,512 1,950 10,979 11,335 By purpose of the loan Of which: credit for consumption 42,294 42,294 45,236 Of which: lending for house purchase 95,209 95,209 96,612 By subordination Of which: project finance loans 8,863 8,863 9,423 December 2020 (Millions of Euros) Central banks General governments Credit institutions Other financial corporations Non-financial corporations Households Total Gross carrying amount On demand and short notice — 7 — 502 1,798 528 2,835 3,021 Credit card debt — — — 2 1,485 11,605 13,093 14,220 Commercial debtors 898 — 317 14,262 67 15,544 15,796 Finance leases — 197 — 6 7,125 322 7,650 8,013 Reverse repurchase loans 472 — 1,914 — 71 — 2,457 2,463 Other term loans 5,690 18,111 3,972 5,799 111,141 132,603 277,317 287,467 Advances that are not loans 48 260 8,721 3,191 1,084 473 13,777 13,833 LOANS AND ADVANCES 6,209 19,475 14,608 9,817 136,966 145,598 332,672 344,813 By secured loans Of which: mortgage loans collateralized by immovable property 372 — 209 22,091 94,147 116,819 120,194 Of which: other collateralized loans 472 952 — 317 3,763 2,059 7,562 7,776 By purpose of the loan Of which: credit for consumption 39,799 39,799 43,037 Of which: lending for house purchase 94,098 94,098 95,751 By subordination Of which: project finance loans 10,721 10,721 11,032
Impaired loans and advances at amortized cost covered by collateral [Table Text Block]	The disclosure of impaired loans and advances at amortized cost covered by collateral (see Note 7.2.6), by type of collateral, as of December 31, 2022, 2021 and 2020, is the following: Impaired loans and advances at amortized cost covered by collateral (Millions of Euros) Maximum exposure to credit risk Of which secured by collateral Residential properties Commercial properties Cash Others Financial December 2022 13,493 2,537 849 3 52 984 December 2021 14,657 2,875 1,068 5 33 886 December 2020 14,678 2,717 789 18 52 575
Guarantees Received [Table Text Block]	The value of guarantees received as of December 31, 2022, 2021 and 2020, is the following: Guarantees received (Millions of Euros) 2022 2021 2020 Value of collateral 125,963 117,362 116,900 Of which: guarantees normal risks under special monitoring 12,826 11,768 11,296 Of which: guarantees non-performing risks 3,440 3,981 3,577 Value of other guarantees 40,050 48,680 47,012 Of which: guarantees normal risks under special monitoring 4,963 7,404 4,045 Of which: guarantees non-performing risks 984 886 575 Total value of guarantees received 166,013 166,042 163,912
Abridged scale to classify BBVA group outstanding risk [Table Text Block]	The table below shows the abridged scale used to classify the BBVA Group’s outstanding risk as of December 31, 2022: Internal rating Probability of default (basis points) Reduced List (22 groups) Average Minimum from >= Maximum AAA 1 — 2 AA+ 2 2 3 AA 3 3 4 AA- 4 4 5 A+ 5 5 6 A 8 6 9 A- 10 9 11 BBB+ 14 11 17 BBB 20 17 24 BBB- 31 24 39 BB+ 51 39 67 BB 88 67 116 BB- 150 116 194 B+ 255 194 335 B 441 335 581 B- 785 581 1,061 CCC+ 1,191 1,061 1,336 CCC 1,500 1,336 1,684 CCC- 1,890 1,684 2,121 CC+ 2,381 2,121 2,673 CC 3,000 2,673 3,367 CC- 3,780 3,367 4,243
Probability of default of loans and advances to customers [Table Text Block]	The table below outlines the distribution of the gross carrying amount of loans and advances to customers, in percentage terms, of the BBVA Group, based on their probability of default within 12 months used in the calculation of the expected loss under IFRS 9, and their stages, as of December 31, 2022, 2021 and 2020: Probability of default (basis points) 2022 2021 2020 Subject to 12 month ECL (stage 1) Subject to lifetime ECL (stage 2) Subject to 12 month ECL (stage 1) Subject to lifetime ECL (stage 2) Subject to 12 month ECL (stage 1) Subject to lifetime ECL (stage 2) % % % % % % 0 to 2 5.1 — 5.8 — 4.0 — 2 to 5 18.9 0.3 15.7 0.1 10.2 0.1 5 to 11 16.3 0.5 15.2 0.2 7.7 0.1 11 to 39 18.2 0.8 18.7 0.6 26.8 0.5 39 to 194 20.3 2.3 19.1 2.5 24.0 2.3 194 to 1,061 10.5 3.0 12.2 3.8 15.1 3.4 1,061 to 2,121 1.2 0.9 1.9 1.5 1.5 1.2 > 2,121 0.6 1.1 0.8 1.9 0.6 2.5 Total 91.0 9.0 89.4 10.6 89.9 10.1
Probability of default of contingent risk and commitments [Table Text Block]	The table below outlines the distribution of the BBVA Group by probability of default within 12 months used in the calculation of the expected loss under IFRS 9, and by stages of the gross carrying amount of contingent risk and commitments, in percentage terms, as of December 31, 2022: Probability of default (basis points) 2022 Subject to 12 month ECL (stage 1) Subject to lifetime ECL (stage 2) % % 0 to 2 6.3 0.2 2 to 5 20.4 0.2 5 to 11 26.9 0.9 11 to 39 19.8 0.7 39 to 194 14.6 1.1 194 to 1,061 6.1 1.5 1,061 to 2,121 0.6 0.2 > 2,121 0.2 0.4 Total 94.8 5.2
Impaired secured loans risks [Table Text Block]	The breakdown of loans and advances within financial assets at amortized cost by counterparties, including their respective gross carrying amount, impaired amount and accumulated impairment as of December 31, 2022, 2021 and 2020 is as follows: December 2022 (Millions of Euros) Gross carrying amount Impaired loans and advances Accumulated impairment Impaired loans and advances as a % of the total Central banks 4,420 — (19) — % General governments 20,922 38 (30) 0.2 % Credit institutions 16,066 — (35) — % Other financial corporations 12,802 17 (37) 0.1 % Non-financial corporations 171,006 6,340 (5,495) 3.7 % Agriculture, forestry and fishing 4,475 153 (151) 3.4 % Mining and quarrying 5,006 179 (105) 3.6 % Manufacturing 44,583 869 (794) 1.9 % Electricity, gas, steam and air conditioning supply 15,344 650 (534) 4.2 % Water supply 875 21 (16) 2.4 % Construction 8,349 784 (537) 9.4 % Wholesale and retail trade 30,974 1,184 (945) 3.8 % Transport and storage 11,051 319 (343) 2.9 % Accommodation and food service activities 8,003 451 (329) 5.6 % Information and communications 7,498 113 (47) 1.5 % Financial and insurance activities 7,446 200 (188) 2.7 % Real estate activities 11,349 718 (527) 6.3 % Professional, scientific and technical activities 3,948 169 (151) 4.3 % Administrative and support service activities 4,021 180 (124) 4.5 % Public administration and defense; compulsory social security 268 8 (12) 2.9 % Education 556 35 (29) 6.4 % Human health services and social work activities 2,108 138 (53) 6.6 % Arts, entertainment and recreation 927 68 (79) 7.3 % Other services 4,224 101 (530) 2.4 % Households 164,530 7,098 (5,675) 4.3 % LOANS AND ADVANCES 389,745 13,493 (11,291) 3.5 % December 2021 (Millions of Euros) Gross carrying amount Impaired loans and advances Accumulated impairment Impaired loans and advances as a % of the total Central banks 5,687 — (6) — % General governments 19,719 62 (37) 0.3 % Credit institutions 13,295 — (19) — % Other financial corporations 9,826 24 (23) 0.2 % Non-financial corporations 146,797 7,290 (5,804) 5.0 % Agriculture, forestry and fishing 4,077 125 (154) 3.1 % Mining and quarrying 4,889 222 (130) 4.5 % Manufacturing 35,058 1,003 (867) 2.9 % Electricity, gas, steam and air conditioning supply 13,718 570 (489) 4.2 % Water supply 782 22 (21) 2.9 % Construction 8,336 894 (619) 10.7 % Wholesale and retail trade 25,856 1,311 (1,104) 5.1 % Transport and storage 10,310 879 (400) 8.5 % Accommodation and food service activities 7,693 470 (405) 6.1 % Information and communications 6,533 117 (56) 1.8 % Financial and insurance activities 6,216 197 (181) 3.2 % Real estate activities 9,438 719 (466) 7.6 % Professional, scientific and technical activities 3,910 185 (152) 4.7 % Administrative and support service activities 3,046 181 (132) 5.9 % Public administration and defense, compulsory social security 203 9 (11) 4.5 % Education 582 43 (34) 7.4 % Human health services and social work activities 1,888 48 (41) 2.5 % Arts, entertainment and recreation 1,011 209 (95) 20.7 % Other services 3,250 84 (447) 2.6 % Households 153,714 7,281 (5,253) 4.7 % LOANS AND ADVANCES 349,037 14,657 (11,142) 4.2 % December 2020 (Millions of Euros) Gross carrying amount Impaired loans and advances Accumulated impairment Impaired loans and advances as a % of the total Central banks 6,229 — (20) — % General governments 19,439 76 (48) 0.4 % Credit institutions 14,591 6 (16) — % Other financial corporations 9,856 14 (39) 0.1 % Non-financial corporations 142,547 7,477 (6,123) 5.2 % Agriculture, forestry and fishing 3,438 132 (108) 3.8 % Mining and quarrying 4,349 47 (59) 1.1 % Manufacturing 33,771 1,486 (1,129) 4.4 % Electricity, gas, steam and air conditioning supply 13,490 591 (509) 4.4 % Water supply 899 17 (15) 1.9 % Construction 10,019 1,397 (722) 13.9 % Wholesale and retail trade 24,594 1,456 (1,223) 5.9 % Transport and storage 8,117 489 (368) 6.0 % Accommodation and food service activities 8,337 358 (294) 4.3 % Information and communications 5,764 73 (60) 1.3 % Financial and insurance activities 5,298 123 (132) 2.3 % Real estate activities 10,025 617 (494) 6.2 % Professional, scientific and technical activities 2,886 177 (124) 6.1 % Administrative and support service activities 3,955 142 (192) 3.6 % Public administration and defense, compulsory social security 129 5 (4) 3.5 % Education 665 54 (43) 8.1 % Human health services and social work activities 1,812 67 (59) 3.7 % Arts, entertainment and recreation 1,131 46 (65) 4.1 % Other services 3,871 198 (523) 5.1 % Households 151,410 7,106 (5,895) 4.7 % LOANS AND ADVANCES 344,072 14,678 (12,141) 4.3 %
Changes in impaired financial assets and guarantees given [Table Text Block]	The changes during the years 2022, 2021 and 2020 of impaired financial assets and guarantees given are as follows: Changes in impaired financial assets and guarantees given (Millions of Euros) 2022 2021 2020 Balance at the beginning 15,467 15,478 16,770 Additions 8,084 8,556 9,533 Decreases (1) (5,742) (4,555) (5,024) Net additions 2,342 4,001 4,509 Amounts written-off (2,771) (3,613) (3,603) Exchange differences and other (517) (399) (968) Discontinued operations — — (1,230) Balance at the end 14,521 15,467 15,478 (1) Reflects the total amount of impaired loans derecognized from the consolidated balance sheet throughout the period as a result of monetary recoveries as well as mortgage foreclosures and real estate assets received in lieu of payment.
Changes in impaired financial assets written off from the balance sheet [Table Text Block]	The changes during the years 2022, 2021 and 2020 in financial assets derecognized from the consolidated balance sheet as their recovery is considered unlikely ("write-offs"), is shown below: Changes in impaired financial assets written-off from the balance sheet (Millions of Euros) Notes 2022 2021 2020 Balance at the beginning 21,990 22,001 26,245 Companies held for sale (1) — — (4,646) Increase 2,871 3,709 3,440 Decrease: (2,431) (3,605) (2,715) Re-financing or restructuring (2) (1) (7) Cash recovery 47 (390) (423) (339) Foreclosed assets (25) (17) (479) Sales (2) (1,498) (2,437) (1,223) Debt forgiveness (368) (599) (607) Time-barred debt and other causes (147) (129) (60) Net exchange differences 165 (116) (323) Balance at the end 22,595 21,990 22,001 (1) The balance of 2020 relates mainly to the Group companies included in the agreement for the sale of the U.S. business to PNC (see Notes 3 and 21). (2) Includes principal and interest.
Changes in gross accounting balances of loans and advances at amortized cost [Table Text Block]	Movements, measured over a 12-month period, in gross accounting balances and accumulated loss allowances during 2022, 2021 and 2020 are recorded on the consolidated balance sheet as of December 31, 2022, 2021 and 2020 in order to cover the estimated impairment or reversal of impairment on loans and advances measured at amortized cost. Changes in gross accounting balances of loans and advances at amortized cost. Year 2022 (Millions of Euros) Stage 1 Stage 2 Stage 3 Total Balance at the beginning 300,167 34,213 14,657 349,037 Transfers of financial assets: (5,041) 3,914 1,128 — Transfers from stage 1 to stage 2 (12,726) 12,726 — — Transfers from stage 2 to stage 1 8,537 (8,537) — — Transfers to stage 3 (1,941) (1,831) 3,773 — Transfers from stage 3 1,089 1,556 (2,645) — Net annual origination of financial assets 44,465 (4,201) 258 40,522 Becoming write-offs (63) (35) (2,432) (2,530) Foreign exchange 2,447 18 (461) 2,004 Modifications that do not result in derecognition (2) 29 113 140 Other 643 (301) 231 573 Balance at the end 342,616 33,636 13,493 389,745 Changes in gross accounting balances of loans and advances at amortized cost. Year 2021 (Millions of Euros) Stage 1 Stage 2 Stage 3 Total Balance at the beginning 298,793 30,601 14,678 344,072 Transfers of financial assets: (10,785) 8,640 2,145 — Transfers from stage 1 to stage 2 (14,482) 14,482 — — Transfers from stage 2 to stage 1 4,905 (4,905) — — Transfers to stage 3 (1,772) (1,945) 3,717 — Transfers from stage 3 564 1,009 (1,573) — Net annual origination of financial assets 17,876 (4,729) 1,217 14,364 Becoming write-offs (74) (68) (3,095) (3,237) Foreign exchange (6,054) (1,902) (216) (8,172) Modifications that do not result in derecognition 187 1,642 189 2,018 Other 224 29 (261) (8) Balance at the end 300,167 34,213 14,657 349,037 Changes in gross accounting balances of loans and advances at amortized cost. Year 2020 (Millions of Euros) Stage 1 Stage 2 Stage 3 Total Balance at the beginning 363,234 33,518 15,959 412,711 Transfers of financial assets: (11,935) 8,807 3,128 — Transfers from stage 1 to stage 2 (15,843) 15,843 — — Transfers from stage 2 to stage 1 5,107 (5,107) — — Transfers to stage 3 (1,701) (2,659) 4,359 — Transfers from stage 3 502 729 (1,231) — Net annual origination of financial assets 16,119 (827) 102 15,395 Becoming write-offs (3) (2) (2,944) (2,949) Foreign exchange (21,472) (2,342) (1,157) (24,970) Modifications that do not result in derecognition (204) 827 511 1,134 Other (283) (190) 270 (204) Discontinued operations (46,664) (9,190) (1,192) (57,045) Balance at the end 298,793 30,601 14,678 344,072
Changes in allowances of loans and advances at amortized cost [Table Text Block]	Changes in allowances of loans and advances at amortized cost. Year 2022 (Millions of Euros) Stage 1 Stage 2 Stage 3 Total Balance at the beginning (1,990) (2,091) (7,061) (11,142) Transfers of financial assets: 63 33 (1,570) (1,473) Transfers from stage 1 to stage 2 110 (397) — (287) Transfers from stage 2 to stage 1 (91) 374 — 283 Transfers to stage 3 51 204 (1,917) (1,662) Transfers from stage 3 (7) (148) 347 193 Net annual origination of allowances (406) (273) (663) (1,342) Becoming write-offs 186 30 1,890 2,106 Foreign exchange (87) 248 — 161 Modifications that do not result in derecognition — 48 (160) (112) Other 168 64 279 511 Balance at the end (2,065) (1,942) (7,284) (11,291) Changes in allowances of loans and advances at amortized cost. Year 2021 (Millions of Euros) Stage 1 Stage 2 Stage 3 Total Balance at the beginning (2,037) (2,289) (7,815) (12,141) Transfers of financial assets: 187 441 (2,521) (1,893) Transfers from stage 1 to stage 2 139 (602) — (463) Transfers from stage 2 to stage 1 (60) 307 — 247 Transfers to stage 3 111 802 (2,775) (1,862) Transfers from stage 3 (3) (66) 254 185 Net annual origination of allowances (563) (57) (314) (933) Becoming write-offs 45 56 2,694 2,795 Foreign exchange 70 (270) 719 519 Modifications that do not result in derecognition 12 (79) (122) (189) Other 297 106 298 701 Balance at the end (1,990) (2,091) (7,061) (11,142)		Changes in allowances of loans and advances at amortized cost. Year 2020 (Millions of Euros) Stage 1 Stage 2 Stage 3 Total Balance at the beginning (2,149) (2,183) (8,094) (12,427) Transfers of financial assets: 184 (511) (1,806) (2,133) Transfers from stage 1 to stage 2 156 (923) — (766) Transfers from stage 2 to stage 1 (50) 253 — 202 Transfers to stage 3 81 218 (1,950) (1,652) Transfers from stage 3 (3) (59) 144 83 Net annual origination of allowances (872) (795) (1,329) (2,996) Becoming write-offs — — 2,567 2,568 Foreign exchange 227 256 721 1,204 Modifications that do not result in derecognition 12 (118) (177) (283) Other 160 618 25 803 Discontinued operations 401 444 278 1,123 Balance at the end (2,037) (2,289) (7,815) (12,141)
Sensitivity to interest rate and credit spread analysis [Table Text Block]	The table below shows the profile of average structural interest rate risk and credit spread risk of the fixed income portfolio in the banking book classified as Hold to Collect & Sale (HtC&S) in terms of sensitivities of the main currencies for the BBVA Group in 2022: Sensitivity to interest-rate and credit spread analysis. Year 2022 Interest rate risk Credit spread Impact on net interest income (1) Impact on economic value (2) Impact on economic value (2) 100 basis point increase 100 basis point decrease (3) 100 basis point increase 100 basis point decrease (3) 100 basis point increase Euro [1.5% , 3.5%] [-1.5% , -0.5%] [0.5% , 1.5%] [-1.5% , -0.5%] [-1.5% , -0.5%] Mexican peso [0.5% , 1.5%] [-1.5% , -0.5%] [-1.5% , -0.5%] [0.5% , 1.5%] [-0.5% , 0.5%] U.S. dollar [0.5% , 1.5%] [-1.5% , -0.5%] [0.5% , 1.5%] [-1.5% , -0.5%] [-0.5% , 0.5%] Turkish lira [-0.5% , 0.5%] [-0.5% , 0.5%] [-0.5% , 0.5%] [-0.5% , 0.5%] [-0.5% , 0.5%] Other [-0.5% , 0.5%] [-0.5% , 0.5%] [-0.5% , 0.5%] [-0.5% , 0.5%] [-0.5% , 0.5%] BBVA Group [3.5% , 5.5%] [-5.5% , -3.5%] [0.5% , 1.5%] [-1.5% , -0.5%] [-3.5% , -1.5%] (1) Percentage of "12 months" net interest income for the BBVA Group. (2) Percentage of CET1 (Fully Loaded) for BBVA Group (3) In Euro and Pound sterling (included in "Other"), negative interest rates scenarios are allowed up to plausible levels.
Sensitivity to one percent of the average rate in the main currencies [Table Text Block]	For the years 2022, 2021 and 2020, the estimated sensitivities of the result attributable to the parent company are shown below, taking into account the coverage, against depreciations and appreciations of 1% of the average rate in the main currencies. To the extent that hedging positions are periodically modulated, the sensitivity estimate attempts to reflect an average (or effective) sensitivity in the year: Sensitivity to 1% change (Millions of Euros) Currency 2022 2021 2020 Mexican peso 19.1 14.0 4.9 Turkish lira 3.5 4.7 4.5 Peruvian sol 0.7 0.3 0.4 Chilean peso 0.4 0.6 0.3 Colombian peso 0.9 1.1 1.4 Argentine peso 1.9 0.6 0.9
Hedging instruments affected by Ibor [Table Text Block]	Below is the BBVA Group's exposure to financial assets and liabilities maturing after the transition dates of these IBORs to their corresponding RFRs. The table shows, in the case of loans and advances, asset and liability debt instruments, deposits and commitments, their gross amounts and, in the case of derivatives, their notional value, in each case as of December 31, 2022: Millions of Euros Loans & Advances Debt Securities Assets Debt Securities Issued (Liabilities) Deposits Derivatives (notional) Synthetic LIBOR GBP and JPY 76 — — — — LIBOR USD with maturity > June 30, 2023 16,539 171 1,977 159 423,468 Total 16,615 171 1,977 159 423,468
VaR by Risk factor [Table Text Block]	As of December 31, 2022, 2021 and 2020 the VaR was €29 million, €31 million and €28 million, respectively, with the following breakdown: VaR by Risk Factor (Millions of Euros) Interest/Spread risk Currency risk Stock-market risk Vega/Correlation risk Diversification effect (1) Total 2022 VaR average in the year 33 8 3 7 (23) 27 VaR max in the year 35 12 2 11 (24) 36 VaR min in the year 25 10 2 11 (28) 19 End of period VaR 32 13 7 5 (28) 29 2021 VaR average in the year 33 10 2 11 (28) 29 VaR max in the year 32 13 4 1 (14) 36 VaR min in the year 27 9 1 10 (25) 22 End of period VaR 34 9 5 11 (29) 31 2020 VaR average in the year 29 12 4 11 (28) 27 VaR max in the year 39 20 10 20 (14) 39 VaR min in the year 20 3 1 6 (39) 18 End of period VaR 32 12 2 11 (29) 28 (1) The diversification effect is the difference between the sum of the average individual risk factors and the total VaR figure that includes the implied correlation between all the variables and scenarios used in the measurement.
Impact of the stress test [Table Text Block]	The impact of the stress test under multivariable simulation of the risk factors of the portfolio based on the expected shortfall (expected shortfall calculated at a 97.5% confidence level, 20 days) as of December 31, 2022 is as follows: Impact of the stress test (Millions of Euros) 0 Europe Mexico Peru Venezuela Argentina Colombia Turkey Expected shortfall (86) (42) (7) — (8) (4) (22)
Effect offsetting for derivatives and securities operation [Table Text Block]	A summary of the effect of offsetting (via netting and collateral) for derivatives and securities operations is presented below as of December 31, 2022, 2021 and 2020: Effect of offsetting for derivatives and securities operation (Millions of Euros) Gross amounts not offset in the consolidated balance sheets (D) Notes Gross amounts recognized (A) Gross amounts offset in the consolidated balance sheets (B) Net amount presented in the consolidated balance sheets (C=A-B) Financial instruments Cash collateral received/ pledged Net amount (E=C-D) December 2022 Trading and hedging derivatives 10 / 15 52,354 10,554 41,800 29,251 11,461 1,088 Reverse repurchase, securities borrowing and similar agreements 47,111 — 47,111 47,217 970 (1,077) Total assets 99,465 10,554 88,911 76,468 12,431 11 Trading and hedging derivatives 10 / 15 51,767 10,554 41,213 31,063 9,498 651 Repurchase, securities lending and similar agreements 54,382 — 54,382 53,439 586 357 Total liabilities 106,149 10,554 95,594 84,502 10,084 1,008 December 2021 Trading and hedging derivatives 10 / 15 36,349 3,611 32,737 22,524 8,758 1,456 Reverse repurchase, securities borrowing and similar agreements 54,296 — 54,296 55,010 2,213 (2,927) Total assets 90,645 3,611 87,034 77,534 10,971 (1,471) Trading and hedging derivatives 10 / 15 37,916 3,584 34,331 22,524 10,119 1,688 Repurchase, securities lending and similar agreements 54,159 — 54,159 58,174 679 (4,694) Total liabilities 92,074 3,584 88,490 80,698 10,798 (3,006) December 2020 Trading and hedging derivatives 10 / 15 47,862 5,688 42,173 33,842 9,018 (686) Reverse repurchase, securities borrowing and similar agreements 32,121 — 32,121 32,762 161 (802) Total assets 79,983 5,688 74,294 66,604 9,178 (1,488) Trading and hedging derivatives 10 / 15 49,720 5,722 43,998 33,842 9,435 721 Repurchase, securities lending and similar agreements 41,571 — 41,571 42,298 1,619 (2,346) Total liabilities 91,291 5,722 85,569 76,140 11,054 (1,624)
LtSCD by LMU [Table Text Block]	The performance of the indicators show that the funding structure remained steady during 2022, 2021 and 2020, in the sense that all LMU held self-funding levels with stable customer resources above the requirements. LtSCD by LMU 2022 2021 2020 Group (average) 96 % 95 % 95 % BBVA, S.A. 98 % 98 % 97 % BBVA Mexico 98 % 93 % 98 % Garanti BBVA 83 % 81 % 95 % Other LMU 96 % 93 % 86 %
LCR main LMU [Table Text Block]	Although this requirement is only established at a Group level, for banks in the Eurozone, the minimum level required is comfortably exceeded in all subsidiaries. It should be noted that the calculation of the Consolidated LCR does not allow the transfer of liquidity between subsidiaries, so no excess liquidity may be transferred from these entities for the purpose of calculating the consolidated ratio. If the impact of these highly liquid assets was considered, the LCR would be 201%, or 42 basis points above the required level. LCR main LMU 0 2022 2021 2020 Group 159 % 165 % 149 % BBVA, S.A. 186 % 190 % 173 % BBVA Mexico 199 % 245 % 196 % Garanti BBVA 185 % 211 % 183 %
Liquidity available by instrument [Table Text Block]	The table below shows the liquidity available by instrument as of December 31, 2022, 2021 and 2020 for the most significant entities based on prudential supervisor’s information (Commission Implementing Regulations (EU) 2017/2114 of November 9, 2017): Liquidity available by instrument (Millions of Euros) BBVA, S.A. BBVA Mexico Garanti BBVA Other 2022 2021 2020 2022 2021 2020 2022 2021 2020 2022 2021 2020 Cash and withdrawable central bank reserves 48,271 35,258 39,330 12,865 12,146 8,930 6,731 8,179 6,153 5,265 6,469 6,831 Level 1 tradable assets 33,081 37,272 48,858 13,974 13,881 9,205 9,165 5,549 7,019 7,836 6,036 6,237 Level 2A tradable assets 3,450 5,234 5,119 47 74 106 — — — — — — Level 2B tradable assets 3,471 9,492 6,080 35 28 11 — — — 1 2 — Other tradable assets 22,708 27,870 20,174 467 343 421 285 722 701 1,035 934 745 Non tradable assets eligible for central banks — — — — — — — — — — — — Cumulated counterbalancing capacity 110,981 115,127 119,560 27,388 26,472 18,672 16,181 14,449 13,873 14,136 13,440 13,814
NSFR main LMU [Table Text Block]	The NSFR of BBVA Group and its main LMU at December 31, 2022, 2021 and 2020, was the following: NSFR main LMU 2022 2021 2020 ⁽¹⁾ Group 135 % 135 % 127 % BBVA, S.A. 125 % 126 % 121 % BBVA Mexico 143 % 149 % 138 % Garanti BBVA 166 % 162 % 154 % (1) 2020 Ratio calculated based on the Basel requirements.
Residual maturities by contractual periods [Table Text Block]	Below is a matrix of residual maturities by contractual periods based on supervisory prudential reporting as of December 31, 2022, 2021 and 2020: December 2022. Contractual maturities (Millions of Euros) Demand Up to 1 month 1 to 3 months 3 to 6 months 6 to 9 months 9 to 12 months 1 to 2 years 2 to 3 years 3 to 5 years Over 5 years Total ASSETS Cash, cash balances at central banks and other demand deposits 9,227 66,497 — — — — — — — — 75,724 Deposits in credit entities — 3,870 319 433 434 468 242 183 6 83 6,040 Deposits in other financial institutions 3 2,199 1,012 746 516 344 971 816 551 830 7,988 Reverse repo, securities borrowing and margin lending — 31,049 5,743 3,368 1,432 1,127 4,582 1,354 2,400 289 51,343 Loans and advances 99 24,622 32,009 25,622 14,827 16,766 41,049 32,510 43,828 96,201 327,534 Securities' portfolio settlement 1 4,031 4,107 8,200 4,305 4,746 18,417 8,744 23,307 31,480 107,338 December 2022. Contractual maturities (Millions of Euros) Demand Up to 1 month 1 to 3 months 3 to 6 months 6 to 9 months 9 to 12 months 1 to 2 years 2 to 3 years 3 to 5 years Over 5 years Total LIABILITIES Wholesale funding — 1,841 4,434 1,050 3,148 2,017 6,318 9,423 13,282 18,145 59,658 Deposits from financial institutions 2,176 7,885 628 806 56 694 648 211 396 399 13,899 Deposits from other financial institutions and international agencies 7,392 5,760 1,465 464 379 758 700 293 594 727 18,532 Customer deposits 302,667 38,951 18,542 6,776 2,575 2,870 1,476 1,276 798 273 376,203 Security pledge funding — 51,638 14,543 17,736 866 1,503 8,136 1,524 3,493 575 100,013 Derivatives, net — (253) 24 (1,010) (23) 175 40 (153) (466) (3,717) (5,383) December 2021. Contractual maturities (Millions of Euros) Demand Up to 1 month 1 to 3 months 3 to 6 months 6 to 9 months 9 to 12 months 1 to 2 years 2 to 3 years 3 to 5 years Over 5 years Total ASSETS Cash, cash balances at central banks and other demand deposits 39,761 24,598 — — — — — — — — 64,359 Deposits in credit entities — 3,781 400 790 373 299 211 166 8 26 6,056 Deposits in other financial institutions 2 901 801 584 727 432 694 470 261 469 5,343 Reverse repo, securities borrowing and margin lending — 33,856 11,611 2,945 1,063 1,692 2,188 2,239 1,118 739 57,451 Loans and advances 174 18,531 23,185 22,141 11,769 13,782 39,656 30,049 44,508 94,780 298,574 Securities' portfolio settlement 10 1,779 3,606 3,395 2,333 3,958 18,854 13,135 17,214 47,331 111,614 December 2021. Contractual maturities (Millions of Euros) Demand Up to 1 month 1 to 3 months 3 to 6 months 6 to 9 months 9 to 12 months 1 to 2 years 2 to 3 years 3 to 5 years Over 5 years Total LIABILITIES Wholesale funding — 3,065 1,077 3,498 2,914 1,885 9,477 4,931 12,332 19,991 59,169 Deposits from financial institutions 1,936 4,257 415 825 183 924 496 146 146 579 9,907 Deposits from other financial institutions and international agencies 8,894 2,728 1,700 382 289 227 578 231 337 722 16,087 Customer deposits 281,812 28,806 11,814 4,867 1,717 1,520 1,740 578 863 416 334,132 Security pledge funding — 52,437 6,858 2,485 1,513 8,252 29,954 5,527 4,755 1,490 113,269 Derivatives, net (33) (395) (176) (326) (66) (641) 100 (122) (155) (66) (1,880) December 2020. Contractual maturities (Millions of Euros) ⁽¹⁾ Demand Up to 1 month 1 to 3 months 3 to 6 months 6 to 9 months 9 to 12 months 1 to 2 years 2 to 3 years 3 to 5 years Over 5 years Total ASSETS Cash, cash balances at central banks and other demand deposits 42,518 32,741 — — — — — — — — 75,258 Deposits in credit entities — 3,616 677 921 356 461 117 120 2 39 6,309 Deposits in other financial institutions — 2,202 855 797 734 543 1,251 721 515 500 8,119 Reverse repo, securities borrowing and margin lending — 20,033 4,757 1,351 364 368 3,320 1,849 891 1,089 34,021 Loans and advances 279 16,939 24,280 23,012 15,579 17,032 46,182 38,851 51,709 110,173 344,036 Securities' portfolio settlement — 3,896 6,680 6,557 5,084 13,014 9,858 15,494 17,231 50,045 127,859 (1) I t includes the balance of the companies in the United States (see Notes 3 and 21). December 2020. Contractual maturities (Millions of Euros) ⁽¹⁾ Demand Up to 1 month 1 to 3 months 3 to 6 months 6 to 9 months 9 to 12 months 1 to 2 years 2 to 3 years 3 to 5 years Over 5 years Total LIABILITIES Wholesale funding — 4,750 2,618 3,963 1,283 1,543 10,573 7,505 12,793 23,839 68,868 Deposits from financial institutions 8,838 7,859 254 741 152 726 825 189 166 371 20,120 Deposits from other financial institutions and international agencies 12,735 4,324 2,694 588 353 272 957 337 459 870 23,589 Customer deposits 308,360 39,978 13,416 6,808 4,526 4,366 3,361 1,213 869 799 383,694 Security pledge funding — 41,239 5,301 1,643 1,192 368 11,304 28,510 3,740 1,516 94,812 Derivatives, net — (722) 15 (961) (85) 134 (400) (157) (264) (159) (2,599) (1) I t includes the balance of the companies in the United States (see Notes 3 and 21)
Encumbered and unencumbered asstes [Table Text Block]	As of December 31, 2022, 2021 and 2020, the encumbered (those provided as collateral for certain liabilities) and unencumbered assets are broken down as follows: Encumbered and unencumbered assets (Millions of Euros) Encumbered assets Unencumbered assets Book value Fair value Book value Fair value 2022 2021 2020 2022 2021 2020 2022 2021 2020 2022 2021 2020 Assets 92,916 114,336 121,999 620,257 548,548 614,260 Equity instruments 819 307 2,134 819 307 2,134 11,293 22,280 14,556 11,293 22,280 14,556 Debt securities 33,533 31,557 29,379 32,291 29,527 26,112 93,238 89,307 100,108 93,238 89,307 100,108 Loans and advances and other assets 58,563 82,472 90,486 515,726 436,962 499,595
Collateral pledges received [Table Text Block]	As of December 31, 2022, 2021 and 2020, collateral pledges received mainly due to repurchase agreements and securities lending, and those which could be committed in order to obtain funding are provided below: Collateral received (Millions of Euros) Fair value of encumbered collateral received or own debt securities issued Fair value of collateral received or own debt securities issued available for encumbrance Fair value of collateral received or own debt securities issued not available for encumbrance 2022 2021 2020 2022 2021 2020 2022 2021 2020 Collateral received 40,701 40,905 30,723 9,415 17,029 8,652 1,279 1,719 1,071 Equity instruments 323 289 239 759 265 204 — — — Debt securities 40,378 40,616 30,484 8,656 16,764 8,448 1,279 1,719 1,071 Loans and advances and other assets — — — — — — — — — Own debt securities issued other than own covered bonds or ABSs — — 3 92 50 94 — — —
Sources of encumbrance [Table Text Block]	As of December 31, 2022, 2021 and 2020, financial liabilities issued related to encumbered assets in financial transactions as well as their book value were as follows: Sources of encumbrance (Millions of Euros) Matching liabilities, contingent liabilities or securities lent Assets, collateral received and own 2022 2021 2020 2022 2021 2020 Book value of financial liabilities 122,400 137,242 131,352 128,628 151,275 147,523 Derivatives 15,950 15,368 16,611 16,699 15,191 16,348 Deposits 95,728 109,311 98,668 99,077 120,957 111,726 Outstanding subordinated debt 10,722 12,563 16,073 12,852 15,127 19,449 Other sources 731 620 653 4,989 3,966 5,202

Note 8 (Tables)

Note 8 (Tables)	12 Months Ended
	Dec. 31, 2022
Fair value of financial instruments [Abstract]
Fair value and carrying amount of the financial instruments [Table Text Block]	The fair value of the Group’s financial instruments in the consolidated balance sheets and its corresponding carrying amounts, as of December 31, 2022, 2021 and 2020 are presented below: Fair value and carrying amount of the financial instruments (Millions of Euros) 2022 2021 2020 Notes Carrying Amount Fair Value Carrying Amount Fair Value Carrying Amount Fair Value ASSETS Cash, cash balances at central banks and other demand deposits 9 79,756 79,756 67,799 67,799 65,520 65,520 Financial assets held for trading 10 110,671 110,671 123,493 123,493 105,878 105,878 Non-trading financial assets mandatorily at fair value through profit or loss 11 6,888 6,888 6,086 6,086 5,198 5,198 Financial assets designated at fair value through profit or loss 12 913 913 1,092 1,092 1,117 1,117 Financial assets at fair value through other comprehensive income 13 58,980 58,980 60,421 60,421 69,440 69,440 Financial assets at amortized cost 14 422,061 419,060 372,676 377,451 367,668 374,267 Derivatives – Hedge accounting 15 1,891 1,891 1,805 1,805 1,991 1,991 LIABILITIES Financial liabilities held for trading 10 95,611 95,611 91,135 91,135 84,109 84,109 Financial liabilities designated at fair value through profit or loss 12 10,580 10,580 9,683 9,683 10,050 10,050 Financial liabilities at amortized cost 22 528,629 525,052 487,893 488,733 490,606 491,006 Derivatives – Hedge accounting 15 3,303 3,303 2,626 2,626 2,318 2,318
Fair value of financial instruments by levels [Table Text Block]	The following table shows the financial instruments carried at fair value in the consolidated balance sheets, broken down by level used to determine their fair value as of December 31, 2022, 2021 and 2020: Fair Value of Financial Instruments by Levels (Millions of Euros) 2022 2021 2020 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 ASSETS Financial assets held for trading 22,710 85,636 2,325 32,371 87,736 3,386 32,555 71,938 1,386 Equity instruments 4,369 — 34 15,925 — 37 11,367 31 60 Debt securities 16,284 7,934 148 11,877 13,725 189 12,790 11,123 57 Loans and advances 1,262 39,562 1,169 615 47,279 2,913 2,379 26,741 1,148 Derivatives 795 38,140 974 3,954 26,732 247 6,019 34,043 121 Non-trading financial assets mandatorily at fair value through profit or loss 5,720 151 1,017 4,378 522 1,186 3,826 381 992 Equity instruments 5,457 40 1,014 4,158 394 751 3,612 57 465 Debt securities 19 111 — — 128 — 4 324 28 Loans and advances 245 — 3 220 — 435 210 — 499 Financial assets designated at fair value through profit or loss 913 — — 916 176 — 939 178 — Equity instruments — — — — — — — — — Debt securities 913 — — 916 176 — 939 178 — Loans and advances — — — — — — — — — Financial assets at fair value through other comprehensive income 48,235 10,237 508 52,157 7,545 719 60,976 7,866 598 Equity instruments 1,040 58 100 1,178 36 106 961 34 105 Debt securities 47,169 10,179 408 50,952 7,509 613 59,982 7,832 493 Loans and advances 26 — — 27 — — 33 — — Derivatives – Hedge accounting 4 1,887 — 63 1,733 9 120 1,862 8 LIABILITIES Financial liabilities held for trading 20,611 73,871 1,129 26,215 64,305 615 27,587 56,127 395 Trading derivatives 746 36,161 1,002 4,755 26,560 389 7,402 34,046 232 Short positions 13,354 133 — 15,124 11 — 11,805 504 3 Deposits 6,511 37,577 127 6,335 37,733 226 8,381 21,577 159 Financial liabilities designated at fair value through profit or loss — 8,990 1,590 1 8,243 1,439 — 8,558 1,492 Customer deposits — 700 — — 809 — — 902 — Debt certificates — 1,698 1,590 1 1,956 1,439 — 3,038 1,492 Other financial liabilities — 6,592 — — 5,479 — — 4,617 — Derivatives – Hedge accounting 100 3,179 25 53 2,573 — 53 2,250 15
Fair value of financial assets by levels, valuation techniques and inputs [Table Text Block]	Fair value of Financial Instruments by levels. (Millions of Euros) 2022 2021 2020 Valuation techniques Observable inputs Unobservable inputs Level 2 Level 3 Level 2 Level 3 Level 2 Level 3 ASSETS Financial assets held for trading 85,636 2,325 87,736 3,386 71,938 1,386 Equity instruments — 34 — 37 31 60 Comparable pricing (Observable price in a similar market) - Brokers quotes -NAV provided by the administrator of the fund Debt securities 7,934 148 13,725 189 11,123 57 Present-value method - Issuer´s credit risk - Prepayment rates Loans and advances 39,562 1,169 47,279 2,913 26,741 1,148 Present-value method - Issuer´s credit risk - Prepayment rates Derivatives 38,140 974 26,732 247 34,043 121 Interest rate Interest rate products (Interest rate Swaps, Call money Swaps and FRA): Discounted cash flows - Exchange rates - Beta Equity Future and Equity Forward: Discounted future cash flows - Volatility of volatility Foreign exchange and gold Future and Equity Forward: Discounted future cash flows - Volatility of volatility Credit Credit Derivatives: Default model and Gaussian copula - Correlation default Commodities Commodities: Momentum adjustment and discounted cash flows Non-trading financial assets mandatorily at fair value through profit or loss 151 1,017 522 1,186 381 992 Equity instruments 40 1,014 394 751 57 465 Comparable pricing (Observable price in a similar market) - Brokers quotes - NAV provided by the administrator of the fund Debt securities 111 — 128 — 324 28 Present-value method - Issuer credit risk - Prepayment rates Loans and advances — 3 — 435 — 499 Specific liquidation criteria regarding losses of the EPA proceedings - Prepayment rates Financial assets designated at fair value through profit or loss — — 176 — 178 — Present-value method - Issuer credit risk Debt securities — — 176 — 178 — Financial assets at fair value through other comprehensive income 10,237 508 7,545 719 7,866 598 Equity instruments 58 100 36 106 34 105 Comparable pricing (Observable price in a similar market) - Brokers quotes - NAV provided by the administrator of the fund Debt securities 10,179 408 7,509 613 7,832 493 Present-value method - Issuer´s credit risk - Prepayment rates Hedging derivatives 1,887 — 1,733 9 1,862 8 Interest rate Interest rate products (Interest rate Swaps, Call money Swaps and FRA): Discounted cash flows - Exchange rates - Beta Equity Future and Equity Forward: Discounted future cash flows - Volatility of volatility Foreign exchange and gold Future and Equity Forward: Discounted future cash flows - Volatility of volatility Credit Credit Derivatives: Default model and Gaussian copula - Correlation default Commodities Commodities: Momentum adjustment and Discounted cash flows
Fair value of financial liabilities by levels, valuation techniques and inputs [Table Text Block]	Fair Value of Financial Instruments by Levels.(Millions of Euros) 2022 2021 2020 Level 2 Level 3 Level 2 Level 3 Level 2 Level 3 Valuation techniques Observable inputs Unobservable inputs LIABILITIES Financial liabilities held for trading 73,871 1,129 64,305 615 56,127 395 Deposits 37,577 127 37,733 226 21,577 159 Present-value method - Interest rate yield - Funding interest rates not observed in the market or in consensus services Derivatives 36,161 1,002 26,560 389 34,046 232 Interest rate Interest rate products (Interest rate Swaps, call money Swaps and FRA): Discounted cash flows - Exchange rates - Beta Equity Future and Equity forward: Discounted future cash flows - Volatility of volatility Foreign exchange and gold Future and Equity Forward: Discounted future cash flows - Volatility of volatility Credit Credit Derivatives: Default model and Gaussian copula - Correlation default Commodities Commodities: Momentum adjustment and discounted cash flows Short positions 133 — 11 — 504 3 Present-value method - Prepayment rates Financial liabilities designated at fair value through profit or loss 8,990 1,590 8,243 1,439 8,558 1,492 Present-value method - Prepayment rates - Issuer´s credit risk - Current market interest rates - Prepayment rates Derivatives – Hedge accounting 3,179 25 2,573 — 2,250 15 Interest rate Interest rate products (Interest rate Swaps, Call money Swaps and FRA): Discounted cash flows - Exchange rates - Beta Equity Future and Equity Forward: Discounted future cash flows - Volatility of volatility Foreign exchange and gold Future and Equity Forward: Discounted future cash flows - Volatility of volatility Credit Credit Derivatives: Default model and Gaussian copula - Correlation default Commodities Commodities: Momentum adjustment and discounted cash flows
Unobservable inputs [Table Text Block]	Quantitative information of unobservable inputs used to calculate level 3 valuations is presented below as of December 31, 2022, 2021 and 2020. Unobservable inputs. December 2022 Financial instrument Valuation technique(s) Significant unobservable inputs Min Average Max Units Debt Securities Present value method Credit spread — 111 1,538 bp Recovery rate 0 % 39 % 40 % % Comparable Pricing 2 % 94 % 139 % % Equity/Fund instruments (1) Net Asset Value Comparable Pricing Loans and advances Present value method Repo funding curve 0.71 % 3.48 % 5.52 % Abs Repo rate Credit Derivatives Gaussian Copula Correlation default 26 % 44 % 58 % % Black 76 Price volatility — — — Vegas Equity Derivatives Option models on equities, baskets of equity, funds Dividends (2) Correlations (93 %) 59 % 99 % % Volatility 7.81 32.62 98.71 Vegas FX Derivatives Option models on FX underlyings Volatility 5.32 11.93 20.73 Vegas IR Derivatives Option models on IR underlyings Beta 0.25 % 2 % 18 % % Correlation rate/credit (100 %) 100 % % Correlation rate/inflation 51 % 66 % 76 % % (1) Due to the diversity of valuation models of equity valuations, we would not include all the unobservable inputs or the quantitative ranges of them. (2) The range of unobservable dividends is too wide range to be relevant. Unobservable inputs. December 2021 Financial instrument Valuation technique(s) Significant unobservable inputs Min Average Max Units Debt Securities Present value method Credit spread 3 125 2,374 bp Recovery rate 0 % 37 % 40 % % Comparable Pricing 0.1 % 97 % 144 % % Equity/Fund instruments (1) Net Asset Value Comparable Pricing Loans and advances Present value method Repo funding curve (2.71 %) 1.16 % 4.99 % Abs Repo rate Credit Derivatives Gaussian Copula Correlation default 35 % 43 % 53 % % Black 76 Price volatility — — — Vegas Equity Derivatives Option models on equities, baskets of equity, funds Dividends (2) Correlations (88 %) 60 % 99 % % Volatility 5.57 26.30 62.00 Vegas FX Derivatives Option models on FX underlyings Volatility 3.96 9.71 16.34 Vegas IR Derivatives Option models on IR underlyings Beta 0.25 % 2 % 18 % % Correlation rate/credit (100 %) 100 % % Credit default volatility — — — Vegas (1) Due to the diversity of valuation models of equity valuations, we would not include all the unobservable inputs or the quantitative ranges of them. (2) The range of unobservable dividends is too wide range to be relevant. Unobservable inputs. December 2020 Financial instrument Valuation technique(s) Significant unobservable inputs Min Average Max Units Debt securities Present value method Credit spread 4 47 564 bp Recovery rate 0 % 37 % 40 % % Comparable pricing 0.1 % 100 % 144 % % Equity/Fund instruments (1) Net asset value Comparable pricing Loans and advances Present value method Repo funding curve (1.18 %) (0.25 %) 0.74 % Abs Repo rate Credit derivatives Gaussian Copula Correlation default 30 % 45 % 61 % % Black 76 Price volatility — — — Vegas Equity OTC option Option models on equities, baskets of equity, funds Dividends (2) Correlations (77 %) 51 % 98 % % Volatility 6.52 29.90 141.77 Vegas FX derivatives Option models on FX underlyings Volatility 4.11 10.00 16.14 Vegas IR derivatives Option models on IR underlyings Beta 0.25 % 2 % 18 % % Correlation rate/Credit (100 %) 100 % % Credit default Volatility — — — Vegas (1) Due to the diversity of valuation models of equity valuations, we would not include all the unobservable inputs or the quantitative ranges of them. (2) The range of unobservable dividends is too wide range to be relevant.
Financial assets level 3 Changes in the year [Table Text Block]	The changes in the balance of level 3 financial assets and liabilities included in the consolidated balance sheets are as follows: Financial assets level 3: Changes in the year (Millions of Euros) 2022 2021 2020 Assets Liabilities Assets Liabilities Assets Liabilities Balance at the beginning 5,301 2,054 2,984 1,902 3,316 2,103 Changes in fair value recognized in profit and loss (1) 289 (131) 338 143 611 296 Changes in fair value not recognized in profit and loss (62) 14 (47) (10) (89) (4) Acquisitions, disposals and liquidations (2) (864) 782 2,531 156 (725) (652) Net transfers to level 3 (750) 74 (436) (80) 549 199 Exchange differences and others (64) (50) (69) (56) (160) (35) Discontinued operations (3) — — — — (518) (5) Balance at the end 3,850 2,743 5,301 2,054 2,984 1,902 (1) Profit or loss that is attributable to gains or losses relating to those financial assets and liabilities held as of December 31, 2022, 2021 and 2020. Valuation adjustments are recorded under the heading “Gains (losses) on financial assets and liabilities (net)”. (2) Of which, in 2021, the assets roll forward is comprised of €2,742 million of acquisitions and €211 million of disposals. The liabilities roll forward is comprised of €213 million of acquisitions and €57 million of sales. (3)The balance of 2020 corresponds mainly to the companies in the United States included in the USA Sale (see Notes 3 and 21).
Transfer between levels [Table Text Block]	The financial instruments transferred among the different levels of measurement for the years ended December 31, 2022, 2021 and 2020 are at the following amounts in the consolidated balance sheets as of December 31, 2022, 2021 and 2020: Transfers among levels. December 2022 (Millions of Euros) From: Level 1 Level 2 Level 3 To: Level 2 Level 3 Level 1 Level 3 Level 1 Level 2 ASSETS Financial assets held for trading 683 1 1,909 340 24 911 Non-trading financial assets mandatorily at fair value through profit or loss — — 243 — 53 2 Financial assets designated at fair value through profit or loss — — 123 — — — Financial assets at fair value through other comprehensive income 1,723 — 715 — 18 83 Derivatives – Hedge accounting — — — — — — Total 2,407 1 2,990 340 95 996 LIABILITIES Financial liabilities held for trading 524 — 239 141 — 258 Financial liabilities designated at fair value through profit or loss — — — 221 — 55 Derivatives – Hedge accounting — — — 25 — — Total 524 — 239 387 — 313 Transfer among levels (Millions of Euros) 2021 2020 From: Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 To: Level 2 Level 3 Level 1 Level 3 Level 1 Level 2 Level 2 Level 3 Level 1 Level 3 Level 1 Level 2 ASSETS Financial assets held for trading 924 2 35 184 10 637 1,460 11 203 548 4 98 Non-trading financial assets mandatorily at fair value through profit or loss 8 — — — 14 23 9 11 4 — — 17 Financial assets designated at fair value through profit or loss — — — — — — 143 — — — — — Financial assets at fair value through other comprehensive income 596 17 506 50 — 6 484 — 135 96 — 6 Derivatives – Hedge accounting — — — — — — — — — 8 — — Total 1,528 19 542 234 24 665 2,096 22 342 652 4 121 LIABILITIES Financial liabilities held for trading 562 — 24 57 15 95 8 3 — 180 — 13 Financial liabilities designated at fair value through profit or loss — — — 38 — 65 — — — 56 — 27 Derivatives – Hedge accounting — — — — — — — — — — — — Total 562 — 24 95 15 160 8 3 — 236 — 40
Financial instruments level 3 sensitivity analysis [Table Text Block]	As of December 31, 2022, the effect on profit for the year and total equity of changing the main unobservable inputs used for the measurement of level 3 financial instruments for other reasonably possible unobservable inputs, taking the highest (most favorable input) or lowest (least favorable input) value of the range deemed probable, would be as follows: Financial instruments level 3: sensitivity analysis (Millions of Euros) Potential impact on consolidated Potential impact on Most favorable hypothesis Least favorable hypothesis Most favorable hypothesis Least favorable hypothesis 2022 2021 2022 2021 2022 2021 2022 2021 ASSETS Financial assets held for trading 33 33 (33) (57) — — — — Loans and advances 1 4 (1) (4) — — — — Debt securities — 24 — (24) — — — — Equity instruments 25 1 (25) (25) — — — — Derivatives 6 5 (6) (5) — — — — Non-trading financial assets mandatorily at fair value through profit or loss 135 35 (136) (36) — — — — Loans and advances — 16 — (5) — — — — Debt securities 17 10 (19) (10) — — — — Equity instruments 118 9 (118) (21) — — — — Financial assets designated at fair value through profit or loss — — — — — — — — Financial assets at fair value through other comprehensive income — — — — 25 41 (25) (43) Total 168 68 (169) (93) 25 41 (25) (43) LIABILITIES Financial liabilities held for trading 7 3 (7) (3) — — — — Total 7 3 (7) (3) — — — —
Fair value of financial instruments at amortized cost by levels [Table Text Block]	The following table presents the fair value of key financial instruments carried at amortized cost in the consolidated balance sheets as of December 31, 2022, 2021 and 2020, broken down according to the method of valuation used for the estimation: Fair value of financial instruments at amortized cost by Levels (Millions of Euros) 2022 2021 2020 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 ASSETS Cash, cash balances at central banks and other demand deposits 79,463 — 293 67,581 — 218 65,355 — 165 Financial assets at amortized cost 34,555 13,393 371,112 33,213 13,033 331,205 35,196 15,066 324,005 LIABILITIES Financial liabilities at amortized cost 77,112 266,194 181,746 91,870 243,847 153,016 90,839 255,278 144,889
Fair value of financial instruments at amortized cost by valuation technique [Table Text Block]	The main valuation techniques and inputs used to estimate the fair value of financial instruments accounted for at amortized cost and classified in levels 2 and 3 is shown below. These are broken down by type of financial instrument and the balances correspond to those as of December 31, 2022, 2021 and 2020: Fair Value of financial Instruments at amortized cost by valuation technique (Millions of Euros) 2022 2021 2020 Valuation technique(s) Main inputs used Level 2 Level 3 Level 2 Level 3 Level 2 Level 3 ASSETS Financial assets at amortized cost 13,393 371,112 13,033 331,205 15,066 324,005 Present-value method Loans and advances to central banks — 142 — — — — - Credit spread Loans and advances to credit institutions 1,289 14,711 863 12,329 1,883 12,641 - Credit spread Loans and advances to customers 1,571 355,247 3,416 318,059 3,904 310,924 - Credit spread Debt securities 10,533 1,012 8,755 817 9,279 440 - Credit spread LIABILITIES Financial liabilities at amortized cost 266,194 181,746 243,847 153,016 255,278 144,889 Deposits from central banks — 300 — 300 — 207 Present-value method - Issuer´s credit risk Deposits from credit institutions 20,546 6,231 14,853 4,916 22,914 4,633 Deposits from customers 230,821 160,278 209,345 137,803 210,097 129,525 Debt certificates 7,240 8,368 10,014 4,391 14,413 4,848 Other financial liabilities 7,587 6,568 9,636 5,606 7,854 5,676

Note 9 (Tables)

Note 9 (Tables)	12 Months Ended
	Dec. 31, 2022
Cash Cash balances at central banks and other demand deposits [Abstract]
Cash Cash Balances At Central Banks And Other Demand Deposits [Table Text Block]	The breakdown of the balance under the heading “Cash, cash balances at central banks and other demand deposits” in the consolidated balance sheets is as follows: Cash, cash balances at central banks and other demand deposits (Millions of Euros) Notes 2022 2021 2020 Cash on hand 6,533 6,877 6,447 Cash balances at central banks (1) 67,314 55,004 53,079 Other demand deposits 5,909 5,918 5,994 Total 8.1 79,756 67,799 65,520 (1) The variation is mainly due to an increase in balances at the Bank of Spain.

Note 10 (Tables)

Note 10 (Tables)	12 Months Ended
	Dec. 31, 2022
Financial assets and liabilities held for trading [Abstract]
Financial assets and liabilities held for trading [Table Text Block]	The breakdown of the balance under these headings in the consolidated balance sheets is as follows: Financial assets and liabilities held for trading (Millions of Euros) Notes 2022 2021 2020 ASSETS Derivatives (1) 39,908 30,933 40,183 Equity instruments (2) 7.2.2 4,404 15,963 11,458 Credit institutions 317 816 633 Other sectors 4,086 15,147 10,824 Debt securities 7.2.2 24,367 25,790 23,970 Issued by central banks 821 936 1,011 Issued by public administrations 20,703 21,946 19,942 Issued by financial institutions 1,365 1,130 1,479 Other debt securities 1,477 1,778 1,538 Loans and advances 7.2.2 41,993 50,807 30,268 Loans and advances to central banks 1,632 3,467 53 Reverse repurchase agreement 1,632 3,467 53 Loans and advances to credit institutions 25,231 31,916 18,317 Reverse repurchase agreement (3) 25,201 31,901 18,310 Loans and advances to customers 15,130 15,424 11,898 Reverse repurchase agreement 14,832 14,916 11,295 Total assets 8.1 110,671 123,493 105,878 LIABILITIES Derivatives (1) 37,909 31,705 41,680 Short positions 13,487 15,135 12,312 Deposits 44,215 44,294 30,117 Deposits from central banks 3,950 11,248 6,277 Repurchase agreement 3,950 11,248 6,277 Deposits from credit institutions 28,924 16,176 14,377 Repurchase agreement 28,573 15,632 14,035 Customer deposits 11,341 16,870 9,463 Repurchase agreement 11,302 16,824 9,418 Total liabilities 8.1 95,611 91,135 84,109 (1) The variation is mainly due to the evolution of exchange rate derivatives at BBVA, S.A. (2) The variation is mainly due to sales at BBVA, S.A. (3) The variation corresponds mainly to the evolution of "Reverse repurchase agreement" of BBVA, S.A.
Derivatives by type of risk and by product or by type of market [Table Text Block]	Below is a breakdown by type of risk and market, of the fair value and notional amounts of derivatives recognized in the consolidated balance sheets, divided into organized and OTC markets: Derivatives by type of risk and by product or by type of market (Millions of Euros) 2022 2021 2020 Assets Liabilities Notional amount - Total Assets Liabilities Notional amount - Total Assets Liabilities Notional amount - Total Interest rate 19,563 18,220 4,286,531 15,782 15,615 3,902,760 26,451 26,028 3,252,066 OTC 19,558 18,215 4,278,249 15,774 15,610 3,884,561 26,447 26,020 3,233,718 Organized market 5 5 8,282 8 5 18,199 3 8 18,348 Equity instruments 3,067 3,770 76,749 2,802 4,123 72,656 2,626 4,143 72,176 OTC 1,810 2,127 52,739 775 1,930 48,695 584 1,836 42,351 Organized market 1,257 1,643 24,010 2,028 2,192 23,962 2,042 2,307 29,825 Foreign exchange and gold 16,971 15,528 589,705 12,104 11,471 533,395 10,952 11,216 461,898 OTC 16,954 15,505 580,850 12,090 11,445 526,590 10,942 11,216 457,180 Organized market 17 23 8,855 14 26 6,805 10 — 4,719 Credit 299 383 43,450 236 490 19,937 153 292 23,411 Credit default swap 293 282 41,760 236 254 18,121 146 156 21,529 Credit spread option — — — — — — — — — Total return swap 7 101 1,665 — 236 1,815 7 136 1,882 Other — — 25 — — — — — — Commodities 9 8 60 8 7 149 1 1 26 DERIVATIVES 39,908 37,909 4,996,495 30,933 31,705 4,528,897 40,183 41,680 3,809,577 Of which: OTC - credit institutions 28,385 26,454 1,205,895 21,069 22,488 1,073,921 24,432 27,244 958,017 Of which: OTC - other financial corporations 5,745 4,493 3,587,546 3,300 3,075 3,257,382 8,211 8,493 2,663,978 Of which: OTC - other 4,501 5,290 161,882 4,514 3,919 148,629 5,484 3,627 134,690

Note 11 (Tables)

Note 11 (Tables)	12 Months Ended
	Dec. 31, 2022
Non trading financial assets mandatorily at fair value through profit or loss [Abstract]
Non trading financial assets at fair value through profit or loss mandatorily measured at fair value [Table Text Block]	The breakdown of the balance under this heading in the consolidated balance sheets is as follows: Non-trading financial assets mandatorily at fair value through profit or loss (Millions of Euros) Notes 2022 2021 2020 Equity instruments (1) 7.2.2 6,511 5,303 4,133 Debt securities 7.2.2 129 128 356 Loans and advances to customers 7.2.2 247 655 709 Total 8.1 6,888 6,086 5,198 (1) In 2022, an agreement was announced with Neon Payments Limited for the subscription of preferred shares representing approximately 21.7% of its capital stock (see Note 3).

Note 12 (Tables)

Note 12 (Tables)	12 Months Ended
	Dec. 31, 2022
Financial assets at fair value through profit or loss [abstract]
Financial Instruments Designated At Fair Value Through Profit Or Loss [Table Text Block]	The breakdown of the balance under these headings in the consolidated balance sheets is as follows: Financial assets and liabilities designated at fair value through profit or loss (Millions of Euros) Notes 2022 2021 2020 ASSETS Debt securities 7.2.2 / 8.1 913 1,092 1,117 LIABILITIES Customer deposits 700 809 902 Debt certificates issued 3,288 3,396 4,531 Other financial liabilities: Unit-linked products 6,592 5,479 4,617 Total liabilities 8.1 10,580 9,683 10,050

Note 13 (Tables)

Note 13 (Tables)	12 Months Ended
	Dec. 31, 2022
Financial assets at fair value through other comprehensive income [abstract]
Financial assets at fair value through other comprehensive income [Table Text Block]	The breakdown of the balance by the main financial instruments in the consolidated balance sheets is as follows: Financial assets at fair value through other comprehensive income (Millions of Euros) Notes 2022 2021 2020 Equity instruments 7.2.2 1,198 1,320 1,100 Debt securities (1) 57,755 59,074 68,308 Loans and advances to credit institutions 7.2.2 26 27 33 Total 8.1 58,980 60,421 69,440 Of which: loss allowances of debt securities (121) (74) (97) (1) The variation, in 2021 corresponds mainly to changes in the portfolio of financial assets issued by governments in BBVA, S.A.
Financial assets at fair value through other comprehensive income equity instruments [Table Text Block]	The breakdown of the balance under the heading "Equity instruments" of the consolidated financial statements as of December 31, 2022, 2021 and 2020 is as follows: Financial assets at fair value through other comprehensive income. Equity instruments (Millions of Euros) 2022 2021 2020 Cost Unrealized gains Unrealized losses Fair value Cost Unrealized gains Unrealized losses Fair value Cost Unrealized gains Unrealized losses Fair value Listed equity instruments Spanish companies shares 2,235 — (1,274) 960 2,235 — (1,146) 1,088 2,182 — (1,309) 873 Foreign companies shares 102 44 (8) 138 98 35 (8) 125 100 38 (17) 121 The United States 43 — — 44 29 — — 29 27 — — 27 Mexico 1 30 — 31 1 28 — 29 1 33 — 34 Turkey — 7 — 7 — 4 — 5 2 4 — 6 Other countries 57 7 (8) 56 69 2 (8) 63 70 1 (17) 54 Subtotal listed equity instruments 2,336 44 (1,282) 1,098 2,333 35 (1,154) 1,214 2,282 38 (1,326) 995 Unlisted equity instruments Spanish companies shares 6 7 — 12 5 7 — 11 5 1 — 5 Foreign companies shares 25 64 (2) 87 55 41 (1) 95 58 43 (1) 100 The United States — — — — — — — — — — — — Mexico 1 — — 1 — — — 1 — — — 1 Turkey 6 — — 6 3 — — 3 5 — — 5 Other countries 19 64 (2) 81 51 41 (1) 91 52 43 (1) 94 Subtotal unlisted equity instruments 31 71 (2) 100 60 48 (1) 107 62 44 (1) 105 Total 2,367 115 (1,284) 1,198 2,393 83 (1,155) 1,320 2,344 82 (1,327) 1,100
Financial assets at fair value through other comprehensive income debt securities [Table Text Block]	The breakdown of the balance under the heading “Debt securities” of the consolidated financial statements as of December 31, 2022, 2021 and 2020, broken down by issuers, is as follows: Financial assets at fair value through other comprehensive income. Debt securities (Millions of Euros) 2022 2021 2020 Amortized cost Unrealized gains Unrealized losses Fair value Amortized cost Unrealized gains Unrealized losses Fair value Amortized cost Unrealized gains Unrealized losses Fair value Domestic debt securities Government and other government agency 17,799 154 (524) 17,429 15,889 656 — 16,544 28,582 801 (16) 29,367 Central banks — — — — — — — — — — — — Credit institutions 865 10 (20) 854 1,125 51 — 1,176 1,363 76 — 1,439 Other issuers 500 5 (10) 495 612 24 (1) 635 867 40 (1) 906 Subtotal 19,164 169 (555) 18,779 17,625 731 (2) 18,355 30,811 917 (17) 31,712 Foreign debt securities Mexico 11,566 3 (759) 10,810 11,097 32 (359) 10,769 9,107 291 (3) 9,395 Government and other government agency 11,013 2 (736) 10,278 10,467 21 (348) 10,141 8,309 271 (1) 8,579 Central banks — — — — — — — — — — — — Credit institutions 130 — (10) 119 120 3 (6) 118 113 5 — 118 Other issuers 423 2 (12) 413 509 7 (6) 510 685 15 (2) 698 Italy 4,568 53 (106) 4,515 7,407 213 (12) 7,608 3,897 367 — 4,263 Government and other government agency 4,402 52 (104) 4,349 7,274 212 (12) 7,474 3,789 366 — 4,154 Central banks — — — — — — — — — — — — Credit institutions 39 — — 39 47 — — 47 48 — — 48 Other issuers 127 1 (1) 126 86 1 — 87 60 1 — 61 Japan 2,920 7 (1) 2,926 4,961 7 — 4,968 4,551 1 (3) 4,549 Government and other government agency 2,824 6 — 2,830 4,906 7 — 4,913 4,492 — (3) 4,489 Central banks — — — — — — — — — — — — Credit institutions 14 — (1) 13 18 — — 18 — — — — Other issuers 82 1 — 83 36 1 — 37 59 1 — 60 The United States 5,245 39 (263) 5,020 3,900 44 (18) 3,926 4,642 52 (3) 4,691 Government and other government agency 2,956 17 (257) 2,716 1,754 7 (17) 1,744 2,307 9 (1) 2,315 Central banks — — — — — — — — — — — — Credit institutions 89 1 — 89 114 2 — 116 186 3 — 188 Other issuers 2,200 21 (6) 2,215 2,032 35 (1) 2,065 2,149 40 (2) 2,187 Turkey 3,213 700 (56) 3,858 2,888 199 (168) 2,920 3,456 90 (73) 3,473 Government and other government agency 3,213 700 (56) 3,858 2,888 199 (168) 2,920 3,456 90 (73) 3,473 Central banks — — — — — — — — — — — — Credit institutions — — — — — — — — — — — — Other issuers — — — — — — — — — — — — Other countries 11,928 194 (274) 11,848 10,298 286 (55) 10,529 9,892 372 (39) 10,225 Other foreign governments and government agency 3,093 120 (154) 3,059 2,488 115 (29) 2,574 2,177 136 (14) 2,300 Central banks 3,098 8 (12) 3,094 1,698 3 (5) 1,696 1,599 21 (8) 1,611 Credit institutions 2,087 40 (59) 2,068 2,306 92 (16) 2,382 2,468 116 (8) 2,576 Other issuers 3,649 27 (49) 3,627 3,807 76 (6) 3,877 3,648 99 (8) 3,738 Subtotal 39,440 996 (1,459) 38,977 40,551 780 (612) 40,719 35,545 1,172 (120) 36,596 Total 58,605 1,165 (2,014) 57,755 58,176 1,511 (614) 59,074 66,356 2,089 (137) 68,308
Financial assets at fair value through other comprehensive income debt securities by rating [Table Text Block]	The credit ratings of the issuers of debt securities as of December 31, 2022, 2021 and 2020 are as follows: Debt securities by rating 2022 2021 2020 Fair value (Millions of Euros) % Fair value (Millions of Euros) % Fair value (Millions of euros) % AAA 3,339 5.8 % 2,413 4.1 % 4,345 6.4 % AA+ 490 0.8 % 586 1.0 % 595 0.9 % AA 416 0.7 % 646 1.1 % 449 0.7 % AA- 472 0.8 % 327 0.6 % 406 0.6 % A+ 3,866 6.7 % 6,179 10.5 % 5,912 8.7 % A 1,663 2.9 % 1,676 2.8 % 2,112 3.1 % A- 20,350 35.2 % 18,760 31.8 % 31,614 46.3 % BBB+ 11,423 19.8 % 11,465 19.4 % 8,629 12.6 % BBB 7,328 12.7 % 10,961 18.6 % 4,054 5.9 % BBB- 964 1.7 % 1,310 2.2 % 5,116 7.5 % BB+ or below 7,202 12.5 % 4,379 7.4 % 4,731 6.9 % Unclassified 241 0.4 % 372 0.6 % 345 0.5 % Total 57,755 100.0 % 59,074 100.0 % 68,308 100.0 %
Accumulated other comprehensive income items that may be reclassified to profit or loss. Financial assets at fair value through other comprehensive income [Table Text Block]	The changes in the gains/losses (net of taxes) in 2022, 2021 and 2020 of debt securities recognized under the equity heading “Accumulated other comprehensive income (loss) – Items that may be reclassified to profit or loss – Fair value changes of debt instruments measured at fair value through other comprehensive income” and equity instruments recognized under the equity heading “Accumulated other comprehensive income (loss) – Items that will not be reclassified to profit or loss –Fair value changes of equity instruments measured at fair value through other comprehensive income” in the consolidated balance sheets are as follows: Other comprehensive income - Changes in gains (losses) (Millions of Euros) Debt securities Equity instruments Notes 2022 2021 2020 2022 2021 2020 Balance at the beginning 1,274 2,069 1,760 (1,079) (1,256) (403) Valuation gains and losses (2,694) (1,058) 489 (167) 183 (803) Amounts transferred to income 20 (63) (72) Amounts transferred to Reserves (2) — (73) Income tax and other 838 325 (107) 54 (7) 23 Balance at the end 30 (562) 1,274 2,069 (1,194) (1,079) (1,256)

Note 14 (Tables)

Note 14 (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Assets At Amortised Cost [Abstract]
Financial assets at amortised cost [Table Text Block]	The breakdown of the balance under this heading in the consolidated balance sheets, according to the nature of the financial instrument, is as follows: Financial assets at amortized cost (Millions of Euros) Notes 2022 2021 2020 Debt securities 43,606 34,781 35,737 Central banks 21 15 — Government 40,389 32,130 28,727 Credit institutions 1,177 817 783 Other financial corporations 857 525 5,027 Non-financial corporations 1,162 1,295 1,200 Loans and advances to central banks 4,401 5,681 6,209 Loans and advances to credit institutions 16,031 13,276 14,575 Reverse repurchase agreements 5,251 2,788 1,914 Other loans and advances 10,780 10,488 12,661 Loans and advances to customers 7.2.2 358,023 318,939 311,147 Government 20,892 19,682 19,391 Other financial corporations 12,765 9,804 9,817 Non-financial corporations 165,510 140,993 136,424 Other 158,855 148,461 145,515 Total 8.1 422,061 372,676 367,668 Of which: impaired assets of loans and advances to customers 7.2.2 13,493 14,657 14,672 Of which: loss allowances of loans and advances 7.2.5 (11,291) (11,142) (12,141) Of which: loss allowances of debt securities (93) (52) (48)
Debt securities at amortized cost [Table Text Block]	The breakdown of the balance under the heading “Debt securities” in the consolidated balance sheets, according to the issuer of the debt securities, is as follows: Financial assets at amortized cost. Debt securities. (Millions of Euros) 2022 2021 2020 Amortized cost Unrealized gains Unrealized losses Fair value Amortized cost Unrealized gains Unrealized losses Fair value Amortized cost Unrealized gains Unrealized losses Fair value Domestic debt securities Government and other government agencies 18,397 10 (1,330) 17,077 17,693 1,326 (7) 19,013 13,656 1,212 — 14,868 Central banks — — — — — — — — — — — — Credit institutions — — — — — — — — — — — — Other issuers 144 1 (18) 127 337 10 (6) 341 4,835 59 (7) 4,887 Subtotal 18,541 11 (1,348) 17,204 18,031 1,336 (13) 19,353 18,492 1,271 (7) 19,756 Foreign debt securities Mexico 10,743 — — 10,743 8,464 182 (138) 8,508 7,771 534 (16) 8,289 Government and other government agencies 9,806 — — 9,806 7,669 170 (131) 7,708 6,963 479 — 7,442 Central banks — — — — — — — — — — — — Credit institutions 745 — — 745 614 11 — 625 632 55 — 687 Other issuers 192 — — 192 181 1 (7) 175 176 — (16) 160 The United States 2,412 — (10) 2,402 93 — — 93 52 — (26) 26 Government and other government agencies 2,159 — (5) 2,154 10 — — 10 14 — — 14 Central banks — — — — — — — — — — — — Credit institutions 28 — (2) 27 26 — — 26 23 — (16) 7 Other issuers 224 — (3) 221 57 — — 57 15 — (10) 5 Turkey 5,332 — — 5,332 2,634 143 (95) 2,682 3,628 95 (25) 3,698 Government and other government agencies 5,325 — — 5,325 2,628 143 (95) 2,676 3,621 95 (25) 3,691 Central banks — — — — — — — — — — — — Credit institutions 6 — — 6 5 — — 5 6 — — 6 Other issuers — — — — — — — — 1 — — 1 Other countries 6,578 44 (343) 6,280 5,559 289 (37) 5,812 5,795 505 (1) 6,299 Other foreign governments and other government agency 4,701 32 (311) 4,423 4,144 257 (28) 4,374 4,473 467 (1) 4,939 Central banks 21 — (1) 21 — — — — — — — — Credit institutions 397 2 (11) 389 171 — — 171 122 — — 122 Other issuers 1,458 10 (21) 1,448 1,243 32 (9) 1,267 1,200 38 — 1,238 Subtotal 25,065 45 (353) 24,757 16,750 614 (270) 17,094 17,245 1,134 (68) 18,311 Total 43,606 56 (1,701) 41,961 34,781 1,950 (284) 36,447 35,737 2,405 (75) 38,067
Debt securities by rating [Table Text Block]	As of December 31, 2022, 2021 and 2020, the distribution according to the credit quality (ratings) of the issuers of debt securities classified as financial assets at amortized cost, was as follows: Debt securities by rating 2022 2021 2020 Carrying amount (Millions of Euros) % Carrying amount (Millions of Euros) % Carrying amount (Millions of Euros) % AAA 3,068 7.0 % 143 0.4 % 151 0.4 % AA+ 217 0.5 % 77 0.2 % 74 0.2 % AA 86 0.2 % 76 0.2 % 64 0.2 % AA- 108 0.2 % 69 0.2 % 48 0.1 % A+ 13 — % 62 0.2 % 42 — % A 592 1.4 % 619 1.8 % 590 1.7 % A- 17,050 39.1 % 16,312 46.9 % 16,736 46.8 % BBB+ 11,037 25.3 % 9,336 26.8 % 7,919 22.2 % BBB 4,265 9.8 % 3,853 11.1 % 942 2.6 % BBB- 535 1.2 % 527 1.5 % 4,499 12.6 % BB+ or below 5,967 13.7 % 3,120 9.0 % 3,928 11.0 % Unclassified 667 1.5 % 587 1.7 % 743 2.1 % Total 43,606 100.0 % 34,781 100.0 % 35,737 100.0 %
Loans and advances to customers [Table Text Block]	The breakdown of the balance under this heading in the consolidated balance sheets, according to their nature, is as follows: Loans and advances to customers (Millions of Euros) 2022 2021 2020 On demand and short notice 4,101 3,161 2,835 Credit card debt 18,898 14,030 13,093 Trade receivables 25,987 19,524 15,544 Finance leases 8,571 7,911 7,650 Reverse repurchase agreements 102 23 71 Other term loans 294,059 268,047 267,031 Advances that are not loans 6,305 6,243 4,924 Total 358,023 318,939 311,147
Loans and advances maturing in more than one year by interest rate fixed and floating [Table Text Block]	The following table sets forth a breakdown of the gross carrying amount "Loans and advances to customers" with maturity greater than one year by fixed and variable rate as of December 31, 2022, 2021 and 2020: Loans and advances maturing in more than one year by fixed and variable rate (Millions of Euros) 2022 2021 2020 Domestic Foreign Total Domestic Foreign Total Domestic Foreign Total Fixed rate 59,394 67,874 127,269 56,756 62,228 118,984 46,104 66,444 112,548 Variable rate 69,647 53,440 123,087 75,544 44,237 119,781 86,710 41,452 128,162 Total 129,042 121,314 250,356 132,300 106,465 238,765 132,814 107,895 240,710
Securitized loans [Table Text Block]	This heading also includes some loans that have been securitized. The balances recognized in the consolidated balance sheets corresponding to these securitized loans are as follows: Securitized loans (Millions of Euros) 2022 2021 2020 Securitized mortgage assets 23,290 23,695 23,953 Other securitized assets 5,495 6,547 6,144 Total 28,784 30,242 30,098

Note 15 (Tables)

Note 15 (Tables)	12 Months Ended
	Dec. 31, 2022
Hedging derivatives and fair value changes of the hedged items in portfolio hedge of interest rate risk [Abstract]
Derivatives Hedge accounting and fair value changes of the hedged items in portfolio hedge of interest rate risk [Table Text Block]	The balance of these headings in the consolidated balance sheets is as follows: Derivatives – Hedge accounting and fair value changes of the hedged items in portfolio hedge of interest rate risk (Millions of Euros) 2022 2021 2020 ASSETS Derivatives - Hedge accounting 1,891 1,805 1,991 Fair value changes of the hedged items in portfolio hedges of interest rate risk (148) 5 51 LIABILITIES Derivatives - Hedge accounting 3,303 2,626 2,318 Fair value changes of the hedged items in portfolio hedges of interest rate risk — — —
Derivatives Hedge accounting breakdown by type of risk and type of hedge [Table Text Block]	The details of the net positions by hedged risk of the fair value of the hedging derivatives recognized in the consolidated balance sheets are as follows: Derivatives - Hedge accounting. Breakdown by type of risk and type of hedge (Millions of Euros) 2022 2021 2020 Assets Liabilities Assets Liabilities Assets Liabilities Interest rate 656 376 697 322 989 525 OTC 656 376 697 322 989 525 Organized market — — — — — — Equity — — — — — — OTC — — — — — — Organized market — — — — — — Foreign exchange and gold 259 83 463 135 435 350 OTC 259 83 463 135 435 350 Organized market — — — — — — Credit — — — — — — Commodities — — — — — — Other — — — — FAIR VALUE HEDGES 915 459 1,160 457 1,424 874 Interest rate 470 2,763 228 1,786 154 1,055 OTC 454 2,763 226 1,786 154 1,041 Organized market 16 2 — — 15 Equity — — — — — — Foreign exchange and gold 239 46 180 79 225 55 OTC 239 45 180 79 225 50 Organized market — 1 — — — 5 Credit — — — — — — Commodities — — — — — — Other — — — — — — CASH FLOW HEDGES 708 2,809 408 1,865 379 1,111 HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION 213 26 198 196 166 139 PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK 7 8 18 95 18 170 PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK 48 1 21 13 3 23 DERIVATIVES-HEDGE ACCOUNTING 1,891 3,303 1,805 2,626 1,991 2,318 of which: 1,577 2,911 1,454 2,248 1,718 1,965 of which: 297 391 349 378 273 333
Hedged items in fair value hedges [Table Text Block]	Below there is a breakdown of the items covered by fair value hedges: Hedged items in fair value hedges (Millions of Euros) Carrying amount Hedge adjustments included in the carrying amount of assets/liabilities (1) Remaining adjustments for discontinued micro hedges including hedges of net positions (1) Hedged items in portfolio hedge of interest rate risk 2022 2021 2022 2021 2022 2021 2022 2021 ASSETS Financial assets measured at fair value through other comprehensive income 13,994 20,333 (1,024) (52) 2 11 — — Interest rate 13,602 20,285 Foreign exchange and gold 327 — Other 66 49 Financial assets measured at amortized cost 4,838 8,273 (485) 168 13 5 1,179 1,997 Interest rate 4,835 8,270 Foreign exchange and gold 3 2 LIABILITIES Financial liabilities measured at amortized costs 34,898 24,567 1,299 (690) — — — — Interest rate 34,894 24,563 Foreign exchange and gold 5 5
Calendar of the notional maturities of the hedging instruments [Table Text Block]	The following is the breakdown, by their notional maturities, of the hedging instruments as of December 31, 2022: Calendar of the notional maturities of the hedging instruments (Millions of Euros) Up to 3 months From 3 months to 1 year From 1 to 5 years More than 5 years Total FAIR VALUE HEDGES 2,697 5,629 31,055 12,944 52,325 Of which: Interest rate 2,697 5,524 29,031 12,944 50,196 CASH FLOW HEDGES 4,495 17,900 27,732 3,051 53,178 Of which: Interest rate 4,430 17,900 25,777 2,932 51,040 HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION 5,292 4,738 — — 10,031 PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK 87 27 1,609 1,067 2,790 PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK 340 140 573 65 1,118 DERIVATIVES-HEDGE ACCOUNTING 12,912 28,434 60,969 17,128 119,442
Hedges affected by the IBOR reform [Table Text Block]	The nominal amount of the hedging instruments for hedging relationships directly affected by the IBOR reform as of December 31, 2022 is the following: Hedges affected by the IBOR reform (Millions of Euros) LIBOR USD LIBOR GBP Other Total Cash flow hedges 1,061 — 316 1,377 Fair value hedges 7,276 369 657 8,302

Note 16 (Tables)

Note 16 (Tables)	12 Months Ended
	Dec. 31, 2022
Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]
Investments In Subsidiaries Joint Ventures And Associates [Table Text Block]	The breakdown of the balance of “Investments in joint ventures and associates” in the consolidated balance sheets is as follows: Joint ventures and associates. Breakdown by entities (Millions of Euros) Joint ventures 2022 2021 2020 Altura Markets, S.V., S.A. 42 76 77 RCI Colombia 36 40 36 Desarrollo Metropolitanos del Sur, S.L. — 18 17 Other 22 18 19 Subtotal 100 152 149 Associates Divarian Propiedad, S.A.U. — — 567 Metrovacesa, S.A. 259 259 285 BBVA Allianz Seguros y Reaseguros, S.A. 248 254 250 Atom Holdco Ltd 132 77 64 Solaris SE 66 61 39 Cofides 31 28 25 Redsys servicios de procesamiento, S.L. 20 19 14 Servicios Electrónicos Globales S.A. de CV 23 15 11 Other 37 35 33 Subtotal 816 749 1,288 Total 916 900 1,437
Joint ventures and associates changes in the year [Table Text Block]	The following is a summary of the changes in the years ended December 31, 2022, 2021 and 2020 under this heading in the consolidated balance sheets: Joint ventures and associates. Changes in the year (Millions of Euros) Notes 2022 2021 2020 Balance at the beginning 900 1,437 1,488 Acquisitions and capital increases 87 22 257 Disposals and capital reductions (88) (1) (47) Transfers and changes of consolidation method — (559) (7) Share of profit and loss 39 20 1 (39) Exchange differences (1) 9 (27) Dividends, valuation adjustments and others (2) (9) (188) Balance at the end 916 900 1,437

Note 17 (Tables)

Note 17 (Tables)	12 Months Ended
	Dec. 31, 2022
Tangible Assets [Abstract]
Tangible Assets Breakdown By Type Of Asset [Table Text Block]	The breakdown and movement of the balance and changes of 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 2022 (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 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 variation in 2022 corresponds mainly to 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 implementation in Turkey (see Note 2.2.19). Tangible assets. Breakdown by type of assets and changes in the year 2021 (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 4,380 52 5,515 3,061 123 201 345 13,677 Additions 58 31 262 230 4 — — 585 Retirements (5) (1) (281) (59) — (1) — (347) Acquisition of subsidiaries in the year — — — — — — — — Disposal of entities in the year — — — — — — — — Transfers (112) (8) (29) (34) 35 1 — (147) Exchange difference and other 29 (7) (79) (44) — (54) (78) (233) Balance at the end 4,350 67 5,388 3,154 162 147 267 13,535 Accrued depreciation Balance at the beginning 833 — 3,859 582 27 16 54 5,371 Additions 45 79 — 358 284 15 4 — 740 Additions transfer to discontinued operations — — — — — — — — Retirements (19) — (259) (16) — (4) — (298) Acquisition of subsidiaries in the year — — — — — — — — Disposal of entities in the year — — — — — — — — Transfers (23) — (17) (5) 5 1 — (39) Exchange difference and other 30 — (108) (34) — — (21) (134) Balance at the end 900 — 3,833 811 47 17 33 5,641 Impairment Balance at the beginning 149 — — 274 26 34 — 483 Additions (1) 49 — — 1 151 8 1 — 161 Additions transfer to discontinued operations — — — — — — — — Retirements — — — — — — — — Acquisition of subsidiaries in the year — — — — — — — — Disposal of entities in the year — — — — — — — — Transfers (24) — 17 — — 2 — (5) Exchange difference and other (11) — (18) 2 — (16) — (43) Balance at the end 114 — — 427 34 21 — 596 Net tangible assets Balance at the beginning 3,398 52 1,656 2,205 70 151 291 7,823 Balance at the end 3,336 67 1,555 1,916 81 109 234 7,298 (1) In 2021, it includes allowances on right of use of the rented offices after the agreement with union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 24 and 49). Tangible assets. Breakdown by type of assets and changes in the year 2020 (Millions of euros) Right to use asset Total Notes Land and buildings Work in progress Furniture, fixtures and vehicles Own use Investment properties Investment properties Assets leased out under an operating lease Cost Balance at the beginning 6,001 56 6,351 3,516 101 216 337 16,578 Additions 157 54 255 183 0 2 — 651 Retirements (10) (23) (294) (157) (3) (11) — (498) Acquisition of subsidiaries in the year — — — — — — — — Companies held for sale (1) (925) (31) (366) (294) — — — (1,616) Transfers (248) (2) (5) (60) 25 18 — (272) Exchange difference and other (595) (2) (426) (127) — (24) 8 (1,166) Balance at the end 4,380 52 5,515 3,061 123 201 345 13,677 Accrued depreciation Balance at the beginning 1,253 — 4,344 370 11 15 74 6,067 Additions 45 83 — 370 312 12 3 1 781 Additions transfer to discontinued operations (1) 24 — 20 32 — — — 76 Retirements (2) — (248) (10) — — — (260) Acquisition of subsidiaries in the year — — — — — — — — Companies held for sale (1) (373) — (321) (71) — — — (765) Transfers (42) — (12) (9) 4 1 — (58) Exchange difference and other (110) — (294) (42) — (3) (21) (470) Balance at the end 833 — 3,859 582 27 16 54 5,371 Impairment Balance at the beginning 212 — — 191 14 26 — 443 Additions 49 18 — 26 68 12 1 — 125 Retirements — — — — — — — — Acquisition of subsidiaries in the year — — — — — — — — Companies held for sale (1) (8) — — — — — — (8) Transfers (68) — — 10 — 7 — (51) Exchange difference and other (5) — (26) 5 — — — (26) Balance at the end 149 — — 274 26 34 — 483 Net tangible assets Balance at the beginning 4,536 56 2,007 2,955 76 175 263 10,068 Balance at the end 3,398 52 1,656 2,205 70 151 291 7,823 (1) Amount is mainly due to the companies in the United States included in the USA Sale (see Notes 3 and 21).
Tangible assets by Spanish and foreign subsidiaries net assets values [Table Text Block]	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, 2022, 2021 and 2020: Tangible assets by Spanish and foreign subsidiaries. Net assets values (Millions of euros) 2022 ⁽¹⁾ 2021 ⁽²⁾ 2020 BBVA and Spanish subsidiaries 4,285 3,873 4,294 Foreign subsidiaries 4,452 3,425 3,529 Total 8,737 7,298 7,823 (1) The variation in 2022 corresponds mainly to 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 2021 is mainly due to the reclassification of owned offices and facilities from "Tangible assets" to "Non-current assets and disposal groups classified as held for sale" (see Notes 21, 24 and 50).

Note 18 (Tables)

Note 18 (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible assets and goodwill [abstract]
Reconciliation Of Changes In Goodwill [Table Text Block]	The breakdown of the balance under this heading in the consolidated balance sheets, according to the CGU to which goodwill has been allocated, is as follows: Goodwill. Breakdown by CGU and changes of the year (Millions of Euros) The United States (1) Mexico Turkey (2) Colombia Chile Other Total Balance as of December 31, 2019 3,846 550 346 164 27 22 4,955 Additions — — — — — — — Exchange difference (22) (72) (92) (21) — (1) (208) Impairment (2,084) — — — — (13) (2,097) Companies held for sale (1,740) — — — — — (1,740) Other — — — — — — — Balance as of December 31, 2020 — 478 254 143 27 8 910 Additions — — — — — — — Exchange difference — 26 (102) (9) (3) — (88) Impairment — — — — — (4) (4) Companies held for sale — — — — — — — Other — — — — — — — Balance as of December 31, 2021 — 504 152 134 24 4 818 Additions — — — — — — — Exchange difference — 55 — (16) 1 1 41 Impairment — — — — — — — Companies held for sale — — — — — — Other — (152) — — — (152) Balance as of December 31, 2022 — 559 — 118 25 5 707 (1) Since the USA sale agreement, the United States is no longer considered a CGU (see Note 3). (2) As a result of the application of IAS 29, as indicated in Note 2. 2.19 , the book value of the Turkish CGU exceed ed the existing recoverable value as of December 31, 2021 , and as a consequence the goodwill as well as other intangible assets (see Note 18.2) assigned to the Turkish CGU were derecognized.
Impairment test assumptions CGU goodwill in Mexico [Table Text Block]	The Group’s most significant goodwill corresponds to the CGU in Mexico, the main significant assumptions used in the impairment test of this CGU as of December 31, 2022, 2021 and 2020 are as follows: Impairment test assumptions CGU goodwill in Mexico 2022 2021 2020 Discount rate (1) 12.7 % 14.5 % 15.3 % Growth rate 6.3 % 5.7 % 5.7 % (1) After tax discount rates.
Sensitivity analysis for main assumptions Mexico [Table Text Block]	The assumptions with a greater relative weight and whose volatility could have a greater impact in determining the present value of the cash flows starting on the fourth year are the discount rate and the growth rate. The table below shows, in a simplified way, the relative variation by which the CGU recoverable amount would increase (or decrease) as a result of a reasonable variation (in basis points) of each of the key assumptions, considered in isolation as of December 31, 2022, where, in each case, their value in use would continue to exceed their book value : Sensitivity analysis for main assumptions - Mexico Increase of 50 basis points (1) Decrease of 50 basis points (1) Discount rate (7 %) 8 % Growth rate 5 % (5 %) (1) The use of very different discount or growth rates would be inconsistent with the macroeconomic assumptions under which the Unit builds its business plan, such as inflation assumptions or interest rate curves used to determine cash flows.
Other Intangible Assets [Table Text Block]	The breakdown of the balance and changes of this heading in the consolidated balance sheets, according to the nature of the related items, is as follows: Other intangible assets (Millions of Euros) 2022 2021 2020 Computer software acquisition expense 1,393 1,239 1,202 Other intangible assets with an infinite useful life 13 12 12 Other intangible assets with a definite useful life 43 128 221 Total 1,449 1,379 1,435
Changes in other intangible assets [Table Text Block]	The changes of this heading during the years ended December 31, 2022, 2021 and 2020, are as follows: Other intangible assets (Millions of Euros) Notes Computer software Other intangible assets Total of intangible assets 2022 2021 2020 2022 2021 2020 2022 2021 2020 Balance at the beginning 1,239 1,202 1,598 140 233 412 1,379 1,435 2,010 Additions 592 470 452 — — 8 592 470 460 Amortization in the year 45 (490) (446) (448) (20) (48) (59) (510) (494) (507) Amortization transfer to discontinued operations (1) — — (77) — — (3) — — (80) Exchange differences and other 80 29 (38) (63) (45) (91) 17 (16) (129) Impairment (25) (15) (6) — — — (25) (15) (6) Decreases by companies held for sale (1) — — (279) — — (34) — — (313) Balance at the end 1,396 1,239 1,202 56 140 233 1,453 1,379 1,435 (1) Amount is mainly due to the companies in the United States included in the USA Sale (see Notes 3 and 21).

Note 19 (Tables)

Note 19 (Tables)	12 Months Ended
	Dec. 31, 2022
Tax Assets And Liabilties [Abstract]
Reconciliation of taxation at the Spanis corporation tax rate to the tax expense recorded for the year [Table Text Block]	The reconciliation of the Group’s corporate income tax expense resulting from the application of the Spanish corporation income tax rate and the income tax expense recognized in the consolidated income statements is as follows: Reconciliation of taxation at the Spanish corporation tax rate to the tax expense recorded for the year (Millions of Euros) 2022 2021 2020 Amount Effective tax % Amount Effective tax % Amount Effective tax % Profit or (-) loss before tax 10,356 8,399 3,576 From continuing operations 10,356 7,247 5,248 From discontinued operations — 1,152 (1,672) Taxation at Spanish corporation tax rate 30% 3,107 2,519 1,073 Lower/higher effective tax rate from foreign entities (1) 315 (332) (181) Mexico (205) 26 % (109) 27 % (32) 29 % Chile (8) 13 % (5) 22 % (2) 23 % Colombia 24 37 % — 30 % 3 31 % Peru (16) 27 % 5 31 % (7) 28 % Turkey 621 70 % (125) 23 % (73) 25 % USA 17 17 % (62) 19 % (75) 16 % Others (118) (36) 5 Revenues with lower tax rate (dividends/capital gains) (25) (30) (49) Equity accounted earnings (6) — 12 USA Sale effect — 544 — Other effects (2) 138 80 661 Income tax 3,529 2,781 1,516 Of which: Continuing operations 3,529 1,909 1,459 Of which: Discontinued operations — 872 57 (1) Calculated by applying the difference between the tax rate in force in Spain and the one applied to the Group’s earnings in each jurisdiction. (2) In 2020, related mainly to the impact of the goodwill impairment of the United States' CGU that amounted to €2,084 million. This impact did not have associated any Corporate Income Tax (CIT) expense credit (once the 30% tax rate is applied, the effect amounted to €625 million).
Effective tax rate [Table Text Block]	The effective income tax rate for the Group in the years ended December 31, 2022, 2021 and 2020 is as follows: Effective tax rate (Millions of Euros) 2022 2021 2020 Income from: Consolidated tax group in Spain 2,222 655 259 Other Spanish entities (462) 5 7 Foreign entities 8,596 6,587 4,982 Gains (losses) before taxes from continuing operations 10,356 7,247 5,248 Tax expense or income related to profit or loss from continuing operations 3,529 1,909 1,459 Effective tax rate 34.1 % 26.3 % 27.8 %
Tax recognized in total equity [Table Text Block]	In addition to the income tax expense recognized in the consolidated income statements, the Group has recognized the following income tax charges for these items in the consolidated total equity: Tax recognized in total equity (Millions of Euros) 2022 2021 2020 Charges/credits to total equity Debt securities and others 701 (174) (230) Equity instruments (56) (33) (43) Total 645 (207) (273)
Tax assets and liabilities [Table Text Block]	The balance under the heading "Tax assets" in the consolidated balance sheets includes the balances receivable from the tax authorities relating to current and deferred tax assets. The balance under the “Tax liabilities” heading includes the balances payable in respect of the Group’s various current and deferred tax liabilities. The details of the mentioned tax assets and liabilities are as follows: Tax assets and liabilities (Millions of Euros) 2022 2021 2020 Tax assets Current tax assets (1) 1,978 932 1,199 Deferred tax assets 14,494 14,917 15,327 Pensions 422 416 439 Financial Instruments 1,302 1,408 1,292 Loss allowances 1,834 1,676 1,683 Other 1,184 1,101 1,069 Secured tax assets 8,689 9,304 9,361 Tax losses 1,063 1,012 1,483 Total 16,472 15,850 16,526 Tax liabilities Current tax liabilities (1) 1,415 644 545 Deferred tax liabilities 1,326 1,769 1,809 Financial Instruments 568 1,124 908 Other 758 645 901 Total 2,742 2,413 2,355 (1) The increase in current tax assets relates mainly to a higher tax receivable by the tax group in Spain for the refund of the 2022 corporate income tax as a result of the instalment payments made in the year. On the other hand, the increase in current tax liabilities mainly corresponds to a higher tax payable in both Mexico and Turkey in relation to the estimated corporate income tax for the year 2022.
Deferred tax assets and liabilities annual variations [Table Text Block]	The most significant variations of the deferred tax assets and liabilities in the years 2022, 2021 and 2020 were derived from the following items: Deferred tax assets and liabilities. Annual variations (Millions of Euros) 2022 2021 2020 Deferred assets Deferred liabilities Deferred assets Deferred liabilities Deferred assets Deferred liabilities Balance at the beginning 14,917 1,769 15,327 1,809 15,318 1,928 Pensions 6 — (23) — (17) — Financials instruments (106) (556) 116 216 (94) (106) Loss allowances 158 — (7) — 47 — Others 83 113 32 (256) 24 (13) Guaranteed tax assets (615) — (57) — (2) — Tax losses 51 — (471) — 51 — Balance at the end 14,494 1,326 14,917 1,769 15,327 1,809
Secured tax assets [Table Text Block]	Of the deferred tax assets contained in the above table, the detail of the items and amounts guaranteed by the Spanish government, broken down by the items that originated those assets is as follows: Secured tax assets (Millions of Euros) 2022 2021 2020 Pensions 1,622 1,759 1,924 Loss allowances 7,067 7,545 7,437 Total 8,689 9,304 9,361

Note 20 (Tables)

Note 20 (Tables)	12 Months Ended
	Dec. 31, 2022
Other Assets And Liabilities [Abstract]
Other assets and liabilities [Table Text Block]	The composition of the balance of these captions of the consolidated balance sheets is: Other assets and liabilities (Millions of Euros) 2022 2021 2020 ASSETS Inventories 325 424 572 Transactions in progress 93 131 160 Accruals 1,490 730 756 Other items 706 649 1,025 Total 2,614 1,934 2,513 LIABILITIES Transactions in progress 44 48 75 Accruals 2,566 2,137 1,584 Other items (1) 2,269 1,436 1,144 Total 4,880 3,621 2,802 (1) The increases relate mainly to the Bank in Spain for items pending settlement.

Note 21 (Tables)

Note 21 (Tables)	12 Months Ended
	Dec. 31, 2022
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Non Current Assets And Disposal Groups Classified As Held For Sale Breakdown By Items [Table Text Block]	The composition of the balances under the headings “Non-current assets and disposal groups classified as held for sale” and “liabilities included in disposal groups classified as held for sale” in the consolidated balance sheets, broken down by the origin of the assets, is as follows: Non-current assets and disposal groups classified as held for sale and liabilities included in disposal groups classified as held for sale. Breakdown by items (Millions of Euros) 2022 2021 2020 ASSETS Foreclosures and recoveries 1,070 1,218 1,398 Other assets from tangible assets (1) 1,063 563 480 Companies held for sale (2) 40 41 84,792 Accrued amortization (3) (93) (112) (89) Impairment losses (1) (1,057) (650) (594) Total 1,022 1,061 85,987 LIABILITIES Companies held for sale (2) — — 75,446 Total — — 75,446 (1) The variation in 2022 corresponds mainly to the reclassification of offices previously in own use and now closed after the closing of the transaction with Merlin Properties (see Note 17). In 2021, it includes the reclassification of owned offices and facilities from "tangible assets" to "non-current assets and disposal groups classified as held for sale" and the adjustments due to the closing of the owned offices and the decommissioning of facilities after the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 24 and 50). (2) It includes mainly BBVA’s stake in BBVA USA in 2020 (see Note 3). (3) Corresponds to the accumulated depreciation of assets before their classification as "Non-current assets and disposal groups classified as held for sale".
Condensed balance sheets of companies sold in the USA subsidiary [Table Text Block]	The condensed consolidated balance sheets as of December 31, 2021 and 2020, and the condensed consolidated income statements and condensed consolidated statements of cash flow of the companies held for sale in the United States the first five months of 2021 and for the year 2020 are provided below: Condensed consolidated balance sheets of companies sold in the United States CONDENSED CONSOLIDATED BALANCE SHEETS (Millions of Euros) 2021 2020 Cash, cash balances at central banks and other demand deposits — 11,368 Financial assets held for trading — 821 Non-trading financial assets mandatorily at fair value through profit or loss — 13 Financial assets at fair value through other comprehensive income — 4,974 Financial assets at amortized cost — 61,558 Derivatives - Hedge accounting — 9 Tangible assets — 799 Intangible assets — 1,949 Tax assets — 360 Other assets — 1,390 Non-current assets and disposal groups classified as held for sale — 16 TOTAL ASSETS — 83,257 Financial liabilities held for trading — 98 Financial liabilities at amortized cost — 73,132 Derivatives - Hedge accounting — 2 Provisions — 157 Tax liabilities — 201 Other liabilities — 492 TOTAL LIABILITIES — 74,082 Actuarial gains (losses) on defined benefit pension plans — (66) Hedge of net investments in foreign operations (effective portion) — (432) Foreign currency translation — 801 Hedging derivatives. Cash flow hedges (effective portion) — 250 Fair value changes of debt instruments measured at fair value through other comprehensive income — 70 ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) — 622
Condensed consolidated income statements of companies sold in the USA subsidiary [Table Text Block]	Condensed consolidated income statements of companies sold in the United States CONDENSED CONSOLIDATED INCOME STATEMENTS (Millions of Euros) 2021 ⁽¹⁾ 2020 Interest and other income 974 2,638 Interest expense (53) (429) NET INTEREST INCOME 921 2,209 Dividend income 2 4 Fee and commission income 285 677 Fee and commission expense (86) (183) Gains (losses) on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net (4) 19 Gains (losses) on financial assets and liabilities held for trading, net 26 90 Gains (losses) on non-trading financial assets mandatorily at fair value through profit or loss, net 2 8 Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net 2 5 Gains (losses) from hedge accounting, net (1) 4 Exchange differences, net 5 19 Other operating income 9 19 Other operating expense (30) (63) GROSS INCOME 1,132 2,808 Administration costs (661) (1,462) Depreciation and amortization (80) (205) Provisions or reversal of provisions 4 2 Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification (66) (729) NET OPERATING INCOME 330 413 Impairment or reversal of impairment on non-financial assets — (2,084) Gains (losses) on derecognition of non-financial assets and subsidiaries, net (2) (3) Gains (losses) from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations 3 2 PROFIT (LOSS) BEFORE TAX 330 (1,671) Tax expense or income related to profit or loss (80) (57) PROFIT (LOSS) AFTER TAX 250 (1,729) Profit (loss) after tax from the sale 29 — PROFIT (LOSS) FOR THE PERIOD 280 (1,729) ATTRIBUTABLE TO MINORITY INTEREST (NON-CONTROLLING INTEREST) — — ATTRIBUTABLE TO OWNERS OF THE PARENT (2) 280 (1,729) (1) Corresponds to the first five months of 2021 (See Note 3). (2) Cumulative profit net of taxes earned and recognized by BBVA Group in relation to the sale of BBVA USA Bancshares was €582 million, corresponding to the results generated by the entities within the scope of the sale agreement from the date of the agreement to the closing date of the agreement, plus the profit after tax on the sale as of the closing.
Condensed statements of cash flows of companies held for sale in the USA subsidiary [Table Text Block]	Condensed consolidated statements of cash flows of companies sold in the United States CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Millions of Euros) 2021 ⁽¹⁾ 2020 A) CASH FLOWS FROM OPERATING ACTIVITIES 62 6,874 B) CASH FLOWS FROM INVESTING ACTIVITIES (34) (145) C) CASH FLOWS FROM FINANCING ACTIVITIES (26) (65) D) EFFECT OF EXCHANGE RATE CHANGES 60 (974) INCREASE (DECREASE) NET CASH AND CASH EQUIVALENTS (A+B+C+D) 62 5,690 (1) Corresponds to the first five months of 2021 (See Note 3).
Effects of disposal on the financial position of the group [Table Text Block]	Effects of disposal on the financial position of the Group EFFECT OF DISPOSAL ON THE FINANCIAL POSITION OF THE GROUP (Millions of Euros) June 2021 Cash, cash balances at central banks and other demand deposits (11,476) Financial assets held for trading (638) Non-trading financial assets mandatorily at fair value through profit or loss (15) Financial assets at fair value through other comprehensive income (4,620) Financial assets at amortized cost (61,440) Derivatives - Hedge accounting (8) Tangible assets (788) Intangible assets (1,938) Tax assets (349) Other assets (1,439) Non-current assets and disposal groups classified as held for sale (10) Total assets (82,720) Financial liabilities held for trading 129 Financial liabilities at amortized cost 72,357 Provisions 156 Tax liabilities 207 Other liabilities 491 Total liabilities 73,341 Total net assets/liabilities (9,378) EFFECT ON NET CASH OUTFLOWS FROM DISCONTINUED OPERATIONS - USA (Millions of Euros) June 2021 Consideration received satisfied in cash 9,512 Cash and cash equivalents disposed of (11,476) Total net cash outflows from discontinued operations - USA (1,964) EFFECT OF THE MOST SIGNIFICANT SALES OF NON-CURRENT ASSETS HELD FOR SALE OF THE BBVA GROUP REFLECTED IN THE CONSOLIDATED STATEMENT OF CASH FLOWS (Millions of Euros) December 2021 Consideration received satisfied in cash - USA 9,512 Consideration received satisfied in cash - Divarian 513 Consideration received satisfied in cash - Paraguay 210 Other collections from non-current assets and liabilities for sale 435 Total cash received from non-current assets and liabilities for sale 10,670
Non current assets and disposal groups classified as held for sale changes in the year [Table Text Block]	The changes in the balances of “Non-current assets and disposal groups classified as held for sale” in 2022, 2021 and 2020, are as follows: Non-current assets and disposal groups classified as held for sale (Millions of Euros) Notes Foreclosed assets Property, Plant and Equipment (1) Companies held for sale (2) Total Cost (a) 2022 2021 2020 2022 2021 2020 2022 2021 2020 2022 2021 2020 Balance at the beginning 1,218 1,398 1,648 452 391 258 41 84,792 1,716 1,711 86,581 3,622 Additions 211 245 285 1 — — 2 522 83,266 214 768 83,551 Contributions from merger transactions — — — 592 — — — — — 592 — — Retirements (sales and other decreases) (353) (298) (288) (110) (39) (45) (2) (83,172) (190) (465) (83,509) (523) Transfers, other movements and exchange differences (2) (6) (127) (228) 35 100 180 (2) (2,100) — 27 (2,128) (48) Disposals by companies held for sale — — (19) — — (2) — — — (21) Balance at the end 1,070 1,218 1,398 970 452 391 39 41 84,792 2,078 1,711 86,581 Impairment (b) Balance at the beginning 381 386 411 269 208 132 — — — 650 594 543 Additions 50 64 36 74 158 62 29 — — — 221 97 103 Additions transfer to discontinued operations — — — — — — — — — — — — Contributions from merger transactions — — — — — — — — — — — — Retirements (sales and other decreases) (102) (65) (56) (46) (13) (13) — — — (148) (78) (69) Other movements and exchange differences 13 24 (42) 320 12 60 — — — 333 36 18 Disposals by companies held for sale — — (1) — — — — — — — — (1) Balance at the end 356 381 386 701 269 208 — — — 1,057 650 594 Balance at the end of net carrying value (a)-(b) 714 837 1,012 269 183 183 39 41 84,792 1,022 1,061 85,987 (1) Net of accumulated amortization until assets were reclassified as “Non-current assets and disposal groups classified as held for sale”. (2) In 2020, the variation corresponds mainly to the USA Sale agreement of BBVA USA (see Note 3).

Note 22 (Tables)

Note 22 (Tables)	12 Months Ended
	Dec. 31, 2022
Financial liabilities at amortised cost [Abstract]
Financial liabilities at amortised cost [Table Text Block]	The breakdown of the balance under these headings in the consolidated balance sheets is as follows: Financial liabilities measured at amortized cost (Millions of Euros) 2022 2021 2020 Deposits 459,114 416,947 415,467 Deposits from central banks 38,323 47,351 45,177 Demand deposits 205 8 163 Time deposits and other 33,534 41,790 38,274 Repurchase agreements 4,584 5,553 6,740 Deposits from credit institutions 26,935 19,834 27,629 Demand deposits 11,434 7,601 7,196 Time deposits and other 11,787 8,599 16,079 Repurchase agreements 3,714 3,634 4,354 Customer deposits 393,856 349,761 342,661 Demand deposits 316,082 293,015 266,250 Time deposits and other 75,516 55,479 75,666 Repurchase agreements 2,259 1,267 746 Debt certificates 55,429 55,763 61,780 Other financial liabilities 14,086 15,183 13,358 Total 528,629 487,893 490,606
Deposits from banks [Table Text Block]	The breakdown by geographical area and the nature of the related instruments of this heading in the consolidated balance sheets is as follows: Deposits from credit institutions (Millions of Euros) Demand deposits Time deposits and other (1) Repurchase agreements Total December 2022 Spain 1,215 1,429 67 2,709 Mexico 855 732 — 1,587 Turkey 10 633 29 672 South America 844 2,251 — 3,095 Rest of Europe 3,613 2,944 1,669 8,226 Rest of the world 4,897 3,797 1,949 10,645 Total 11,434 11,787 3,714 26,935 December 2021 Spain 1,671 375 — 2,047 Mexico 444 558 — 1,002 Turkey 83 672 37 792 South America 532 1,225 — 1,757 Rest of Europe 1,841 3,110 2,549 7,500 Rest of the world 3,030 2,657 1,048 6,736 Total 7,601 8,599 3,634 19,834 December 2020 Spain 345 1,405 1 1,751 Mexico 689 672 188 1,549 Turkey 8 580 28 617 South America 557 1,484 — 2,041 Rest of Europe 2,842 4,531 4,070 11,444 Rest of the world 2,755 7,406 67 10,228 Total 7,196 16,079 4,354 27,629 (1) Subordinated deposits are included amounting to €24, €14 and €12 million as of December 31, 2022, 2021 and 2020, respectively.
Customer Deposits [Table Text Block]	The breakdown by geographical area of this heading in the consolidated balance sheets, by type of instrument is as follows: Customer deposits (Millions of Euros) Demand deposits Time deposits and other Repurchase agreements Total December 2022 Spain 188,803 13,389 2 202,194 Mexico 64,671 12,916 630 78,217 Turkey 22,117 17,254 747 40,118 South America 27,083 14,505 — 41,587 Rest of Europe 11,670 14,224 880 26,774 Rest of the world 1,737 3,228 — 4,965 Total 316,082 75,516 2,259 393,856 December 2021 Spain 181,565 10,407 2 191,974 Mexico 53,359 10,383 505 64,247 Turkey 19,725 13,644 6 33,376 South America 28,039 9,822 — 37,861 Rest of Europe 8,933 9,546 754 19,234 Rest of the world 1,393 1,677 — 3,070 Total 293,015 55,479 1,267 349,761 December 2020 Spain 168,690 20,065 2 188,757 Mexico 43,768 10,514 117 54,398 Turkey 17,906 16,707 8 34,621 South America 25,730 11,259 — 36,989 Rest of Europe 8,435 12,373 619 21,427 Rest of the world 1,720 4,748 — 6,468 Total 266,250 75,666 746 342,661
Deposits from debt certificates [Table Text Block]	The breakdown of the balance under this heading, by financial instruments and by currency, is as follows: Debt certificates (Millions of Euros) 2022 2021 2020 In Euros 35,611 36,289 42,462 Promissory bills and notes 1,079 319 860 Non-convertible bonds and debentures 16,979 15,712 14,538 Covered bonds (1) 7,665 9,930 13,274 Hybrid financial instruments (2) 959 366 355 Securitization bonds 2,501 2,302 2,538 Wholesale funding 139 438 2,331 Subordinated liabilities 6,289 7,221 8,566 Convertible perpetual certificates 3,000 3,500 4,500 Non-convertible preferred stock — — 159 Other non-convertible subordinated liabilities 3,289 3,721 3,907 In foreign currencies 19,819 19,475 19,318 Promissory bills and notes 351 579 1,024 Non-convertible bonds and debentures 9,323 7,885 8,691 Covered bonds (1) 114 178 217 Hybrid financial instruments (2) 3,724 2,843 455 Securitization bonds — 4 4 Wholesale funding 111 412 1,016 Subordinated liabilities 6,196 7,574 7,911 Convertible perpetual certificates 1,876 1,771 1,633 Non- convertible preferred stock — — 35 Other non-convertible subordinated liabilities 4,320 5,803 6,243 Total 55,429 55,763 61,780 (1) Including mortgage-covered bonds. In years 2022, 2021 and 2020 there were several maturities of mortgage bonds. (2) Corresponds to structured note issuances with embedded derivatives that have been segregated according to IFRS 9.
Memorandum item subordinated liabilities at amortized cost [Table Text Block]	The breakdown of this heading in the consolidated balance sheets is as follows: Memorandum item: Subordinated liabilities at amortized cost (Millions of Euros) 2022 2021 2020 Subordinated deposits 24 14 12 Subordinated certificates 12,485 14,794 16,476 Preferred stock — — 194 Compound convertible financial instruments 4,876 5,271 6,133 Other non-convertible subordinated liabilities 7,609 9,523 10,149 Total 12,509 14,808 16,488
Other Financial Liabilities [Table Text Block]	The breakdown of the balance under this heading in the consolidated balance sheets is as follows: Other financial liabilities (Millions of Euros) 2022 2021 2020 Lease liabilities (1) 1,398 2,560 2,674 Creditors for other financial liabilities 3,589 2,657 2,408 Collection accounts 3,426 3,839 3,275 Creditors for other payment obligations (2) 5,673 6,127 5,000 Total 14,086 15,183 13,358 (1) The variation in 2022 corresponds mainly to the closing of the transaction with Merlin Properties for which 100% of the shares of Tree Inversiones Inmobiliarias, SOCIMI, S.A. were acquired by BBVA Group (see Note 17). (2) In 2021, this caption includes the amount committed for the acquisition of own shares under the share buyback program (see Notes 2.2.14 and 4).
Maturity of future payment obligations [Table Text Block]	A breakdown of the maturity of the lease liabilities, due after December 31, 2022 is provided below: Maturity of future payment obligations (Millions of Euros) Up to 1 year 1 to 3 years 3 to 5 years Over 5 years Total Leases 142 260 305 691 1,398

Note 23 (Tables)

Note 23 (Tables)	12 Months Ended
	Dec. 31, 2022
Assets and Liabilities under reinsurance and insurance contracts [Abstract]
Liabilities Under Insurance Contracts And Reinsurance Contracts Issued [Table Text Block]	The most significant provisions recognized by consolidated insurance subsidiaries with respect to insurance policies issued by them are under the heading “Liabilities under insurance and reinsurance contracts” in the consolidated balance sheets. The breakdown of the balance under this heading is as follows: Technical reserves (Millions of Euros) 2022 2021 2020 Mathematical reserves 10,396 9,495 8,731 Individual life insurance (1) 8,682 7,265 6,268 Group insurance (2) 1,714 2,230 2,463 Provision for unpaid claims reported 612 706 672 Provisions for unexpired risks and other provisions 839 664 548 Total 11,848 10,865 9,951 (1) Provides coverage in the event of death, disability and serious illness. (2) The insurance policies purchased by employers (other than BBVA Group) on behalf of their employees.
Maturity of liabilities under insurance and reinsurance contracts [Table Text Block]	The cash flows of those “Liabilities under insurance and reinsurance contracts” are shown below: Maturity (Millions of Euros). Liabilities under insurance and reinsurance contracts Up to 1 year 1 to 3 years 3 to 5 years Over 5 years Total 2022 2,264 732 1,836 7,016 11,848 2021 1,808 290 1,664 7,103 10,865 2020 1,227 950 1,616 6,158 9,951
Mathematical reserves [Table Text Block]	The table below shows the key assumptions as of December 31, 2022, 2021 and 2020 used in the calculation of the mathematical reserves for insurance products in Spain and Mexico, respectively: Mathematical reserves 2022 2021 2020 Mortality table Average technical interest rate Mortality table Average technical interest rate Mortality table Average technical interest rate Spain Mexico Spain Mexico Spain Mexico Spain Mexico Spain Mexico Spain Mexico Individual life insurance (1) GRMF 80-2, Tables of the Comisión Nacional de Seguros y Fianzas 2000-individual Table of CNSF M 2013 0.25%- 2.85% 4.30% GRMF 80-2, Tables of the Comisión Nacional de Seguros y Fianzas 2000-individual 0.24%- 2.85% 3.60 % GRMF 80-2, Tables of the Comisión Nacional de Seguros y Fianzas 2000-individual 0.25%- 2.87% 2.50 % Group insurance (2) PERFM 2000 Tables of the Comisión Nacional de Seguros y Fianzas 2000-grupo Depending on the related portfolio 5.50% PERFM 2000 Tables of the Comisión Nacional de Seguros y Fianzas 2000-grupo Depending on the related portfolio 5.50 % PERFM 2000 Tables of the Comisión Nacional de Seguros y Fianzas 2000-grupo Depending on the related portfolio 5.50 % (1) Provides coverage in the case of one or more of the following events: death, disability and / or serious illness. (2) Insurance policies purchased by companies (other than BBVA Group entities) on behalf of their employees.

Note 24 (Tables)

Note 24 (Tables)	12 Months Ended
	Dec. 31, 2022
Provisions [abstract]
Provisions Breakdown By Concepts [Table Text Block]	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 2022 2021 2020 Provisions for pensions and similar obligations (1) 25 2,632 3,576 4,272 Other long term employee benefits (2) 25 466 632 49 Provisions for taxes and other legal contingencies 7.1 685 623 612 Provisions for contingent risks and commitments 770 691 728 Other provisions (3) 380 366 479 Total 4,933 5,889 6,141 (1) The variation is mainly due to the lower valuation of defined benefit commitments after the interest rate hike in Spain and benefit payments. (2) The variation is mainly explained by the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A. in 2021. (3) Individually non-significant provisions, for various concepts and corresponding to different geographical areas.
Provisions for pensions and similar obligations changes over the year [Table Text Block]	The change in provisions for pensions and similar obligations for the years ended December 31, 2022, 2021 and 2020 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 2022 2021 2020 Balance at the beginning 3,576 4,272 4,631 Charges to income for the year 26 141 298 Interest expense and similar charges 75 37 44 Personnel expense 44.1 43 49 49 Provision expense (92) 56 205 Charges (credits) to equity (1) 25 (433) (206) 191 Transfers and other changes (2) 23 (21) (71) Benefit payments 25 (492) (608) (654) Employer contributions 25 (67) (4) (124) Balance at the end 2,632 3,576 4,272 (1) Correspond to actuarial losses (gains) arising from certain post-employment defined-benefit commitments for pensions recognized in “Equity” (see Note 2.2.11). (2) In 2020, it includes the amount of the USA Sale (see Notes 3 and 21).
Provisions for taxes, legal contingencies and other provisions changes over the year [Table Text Block]	Provisions for taxes, legal contingencies and other provisions. Changes over the year (Millions of Euros) 2022 2021 2020 Balance at beginning 990 1,091 1,134 Additions (1) 417 1,175 555 Acquisition of subsidiaries — — — Unused amounts reversed during the year (130) (227) (215) Amount used and other variations (1) (211) (1,050) (383) Balance at the end 1,065 990 1,091 (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.

Note 25 (Tables)

Note 25 (Tables)	12 Months Ended
	Dec. 31, 2022
Post Employment And Other Employee Benefit Commitments [Abstract]
Net defined benefit liability asset on the consolidated balance sheet [Table Text Block]	The breakdown of the net defined benefit liability recorded on the balance sheet as of December 31, 2022, 2021 and 2020 is provided below: Net defined benefit liability (asset) on the consolidated balance sheet (Millions of Euros) Notes 2022 2021 2020 Pension commitments 3,661 4,218 4,539 Early retirement commitments 606 952 1,247 Medical benefits commitments 1,448 1,377 1,562 Other long term employee benefits 466 632 49 Total commitments 6,181 7,180 7,398 Pension plan assets 1,608 1,494 1,608 Medical benefit plan assets 1,476 1,494 1,484 Total plan assets (1) 3,084 2,988 3,092 Total net liability / asset 3,097 4,193 4,305 Of which: Net asset on the consolidated balance sheet (2) (1) (15) (16) Of which: Net liability on the consolidated balance sheet for provisions for pensions and similar obligations (3) 24 2,632 3,576 4,272 Of which: Net liability on the consolidated balance sheet for other long term employee benefits (4) 24 466 632 49 (1) In Turkey, the foundation responsible for managing the benefit commitments holds an additional asset of €188 million as of December 31, 2022 which, in accordance with IFRS regarding the asset ceiling, has not been recognized in the Consolidated Financial Statements, because although it could be used to reduce future pension contributions it could not be immediately refunded to the employer. (2) Recorded under the heading “Other Assets - Other” of the consolidated balance sheet (see Note 20). (3) Recorded under the heading “Provisions - Provisions for pensions and similar obligations” of the consolidated balance sheet. (4) Recorded under the heading “Provisions – Other long-term employee benefits” of the consolidated balance sheet. The variation is mainly explained by the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A.
Consolidated Income Statement Impact [Table Text Block]	The impact relating to benefit commitments charged to consolidated income statement for the years 2022, 2021 and 2020 is as follows: Consolidated income statement impact (Millions of Euros) Notes 2022 2021 2020 Interest and other expense 75 37 44 Interest expense 342 257 265 Interest income (267) (220) (220) Personnel expense 130 120 121 Defined contribution plan expense 44.1 87 71 72 Defined benefit plan expense 44.1 43 49 49 Provisions or (reversal) of provisions 46 (89) 61 210 Early retirement expense — 100 224 Past service cost expense 34 (28) (8) Remeasurements (1) (126) (16) (11) Other provision expense 3 6 4 Total impact on consolidated income statement: expense (income) 116 218 375 (1) Actuarial losses (gains) on remeasurement of the net defined benefit liability relating to early retirements in Spain and other long-term employee benefits that are charged to the income statements (see Note 2.2.12).
Equity impact [Table Text Block]	The amounts relating to post-employment benefits charged to the consolidated balance sheet correspond to the actuarial gains (losses) on remeasurement of the net defined benefit liability relating to pension and medical commitments before income taxes as of December 31, 2022, 2021 and 2020 are as follows: Equity impact (Millions of Euros) 2022 2021 2020 Defined benefit plans (363) 52 161 Post-employment medical benefits (71) (257) 30 Total impact on equity: debit (credit) (433) (206) 191
Defined benefits [Table Text Block]	Defined benefit commitments relate mainly to employees who have already retired or taken early retirement, certain closed groups of active employees still accruing defined benefit pensions, and in-service death and disability benefits provided to most active employees. For the latter, the Group pays the required premiums to fully insure the related liability. The change in these pension commitments during the years ended December 31, 2022, 2021 and 2020 is presented below: Defined benefits (Millions of Euros) 2022 2021 2020 Defined benefit obligation Plan assets Net liability (asset) Defined benefit obligation Plan assets Net liability (asset) Defined benefit obligation Plan assets Net liability (asset) Balance at the beginning 6,547 2,988 3,560 7,348 3,092 4,256 8,116 3,493 4,622 Current service cost 45 — 45 53 — 53 53 — 53 Interest income/expense 333 267 65 253 220 33 261 219 42 Contributions by plan participants 10 10 — 5 5 — 4 4 — Employer contributions — 67 (67) — 4 (4) — 124 (124) Past service costs (1) 34 — 34 75 — 75 219 — 219 Remeasurements: (741) (240) (501) (406) (184) (223) 364 176 187 Return on plan assets (2) — (240) 240 — (184) 184 — 176 (176) From changes in demographic assumptions (29) — (29) (121) — (121) 57 — 57 From changes in financial assumptions (812) — (812) (259) — (259) 276 — 276 Other actuarial gains and losses 100 — 100 (27) — (27) 30 — 30 Benefit payments (676) (184) (492) (765) (158) (608) (839) (185) (654) Settlement payments (4) (4) — (1) (1) — — — — Business combinations and disposals (3) — — — (2) 1 (3) (371) (327) (44) Effect on changes in foreign exchange rates 161 180 (20) (24) 8 (32) (459) (409) (50) Conversions to defined contributions — — — — — — — — — Other effects 7 — 7 13 — 13 1 (3) 4 Balance at the end 5,715 3,084 2,631 6,547 2,988 3,560 7,348 3,092 4,256 Of which: Spain 2,546 147 2,399 3,670 206 3,464 4,288 249 4,039 Of which: Mexico 2,426 2,329 97 2,150 2,149 1 2,219 2,122 97 Of which: The United States — — — — — — — — — Of which: Turkey 418 315 103 272 209 63 367 282 85 (1) Including gains and losses arising from settlements. (2) Excluding interest, which is recorded under "Interest income or expense". (3) The amount in 2020 in mainly due to the companies in the United States included in the USA Sale (see Notes 3 and 21).
Actuarial assumptions percentage [Table Text Block]	The following table sets out the key actuarial assumptions used in the valuation of these commitments as of December 31, 2022, 2021 and 2020: Actuarial assumptions (%) 2022 2021 2020 Spain Mexico Turkey Spain Mexico Turkey Spain Mexico Turkey Discount rate 3.91 % 10.68 % 17.79 % 0.74 % 9.68 % 19.10 % 0.53 % 8.37 % 13.00 % Rate of salary increase — 4.50 % 15.86 % — 4.00 % 16.60 % — 4.00 % 11.20 % Rate of pension increase — 4.41 % 14.36 % — 2.95 % 15.10 % — 1.94 % 9.70 % Medical cost trend rate — 8.04 % 18.56 % — 7.00 % 19.30 % — 7.00 % 13.90 % Mortality tables PER 2020 EMSSA09 TUIK 2019 PER 2020 EMSSA09 CSO2001 PER 2020 EMSSA09 CSO2001
Sensitivity analysis [Table Text Block]	Changes in the main actuarial assumptions may affect the valuation of the commitments. The table below shows the sensitivity of the benefit obligations to changes in the key assumptions: Sensitivity analysis (Millions of Euros) Basis points change 2022 2021 2020 Increase Decrease Increase Decrease Increase Decrease Discount rate 50 (321) 350 (282) 307 (354) 390 Rate of salary increase 50 1 (1) 2 (2) 4 (4) Rate of pension increase 50 32 (39) 28 (26) 29 (27) Medical cost trend rate 50 119 (106) 109 (98) 145 (129) Change in obligation from each additional year of longevity 113 — 170 — 211 —
Post employment commitments [Table Text Block]	The change in the benefit plan obligations and plan assets during the year ended December 31, 2022 was as follows: Post-employment commitments 2022 (Millions of Euros) Spain Mexico Turkey Rest of the world Defined benefit obligation Balance at the beginning 3,670 779 272 449 Current service cost 4 7 13 3 Interest income or expense 53 84 42 10 Contributions by plan participants — — 8 1 Employer contributions — — — — Past service costs (1) — 1 2 3 Remeasurements: (677) 107 166 (122) Return on plan assets (2) — — — — From changes in demographic assumptions — — (37) 8 From changes in financial assumptions (643) 73 82 (132) Other actuarial gains and losses (34) 34 122 2 Benefit payments (511) (77) (15) (13) Settlement payments — (1) — (3) Business combinations and disposals — — — — Effect on changes in foreign exchange rates — 85 (70) (9) Conversions to defined contributions — — — — Other effects 7 — — — Balance at the end 2,546 985 418 318 Of which: Vested benefit obligation relating to current employees 2,491 Of which: Vested benefit obligation relating to retired employees 55 Plan Assets Balance at the beginning 206 655 209 424 Current service cost — — — — Interest income or expense 2 69 33 6 Contributions by plan participants — — 8 1 Employer contributions — 41 22 3 Past service costs (1) — — — — Remeasurements: (34) (45) 104 (121) Return on plan assets (2) (34) (45) 104 (121) From changes in demographic assumptions — — — — From changes in financial assumptions — — — — Other actuarial gains and losses — — — — Benefit payments (27) (77) (9) (12) Settlement payments — (1) — (3) Business combinations and disposals — 139 — — Effect on changes in foreign exchange rates — 72 (52) (6) Conversions to defined contributions — — — — Other effects — — — — Balance at the end 147 853 315 293 Net liability (asset) Balance at the beginning 3,464 124 63 24 Current service cost 4 7 13 3 Interest income or expense 51 14 10 4 Contributions by plan participants — — — — Employer contributions — (41) (22) (3) Past service costs (1) — 1 2 3 Remeasurements: (643) 152 62 (1) Return on plan assets (2) 34 45 (104) 121 From changes in demographic assumptions — — (37) 8 From changes in financial assumptions (643) 73 82 (132) Other actuarial gains and losses (34) 34 122 2 Benefit payments (484) — (6) (1) Settlement payments — — — — Business combinations and disposals — (139) — — Effect on changes in foreign exchange rates — 13 (18) (3) Conversions to defined contributions — — — — Other effects 7 — — — Balance at the end 2,399 132 103 25 (1) Including gains and losses arising from settlements. (2) Excluding interest, which is recorded under "Interest income or expense". The change in net liabilities (assets) during the years ended December 31, 2021 and 2020 was as follows: Post-employment commitments (Millions of Euros) 2021: Net liability (assets) 2020: Net liability (assets) Spain Mexico Turkey Rest of the world Spain Mexico The United States Turkey Rest of the world Balance at the beginning 4,039 28 85 27 4,326 72 52 86 38 Current service cost 5 5 16 3 5 5 1 18 3 Interest income or expense 20 1 9 1 28 6 2 8 1 Contributions by plan participants — — — — — — — — — Employer contributions 11 (2) (11) (1) — (86) — (14) (1) Past service costs (1) 75 — 2 2 224 (1) — 2 3 Remeasurements: (98) 128 10 (5) 95 62 (4) 18 (14) Return on plan assets (2) 8 49 (11) 19 (41) (31) (35) 23 (26) From changes in demographic assumptions — (4) — (2) 60 — (3) — — From changes in financial assumptions (61) 84 (18) (7) 79 (19) 34 54 17 Other actuarial gains and losses (45) (2) 39 (15) (3) 112 — (59) (5) Benefit payments (599) (1) (6) (1) (643) (1) (2) (6) (1) Settlement payments — — — — — — — — — Business combinations and disposals — (40) — (2) — (19) (44) — — Effect on changes in foreign exchange rates — 5 (43) 1 — (10) (5) (26) (4) Conversions to defined contributions — — — — — — — — — Other effects 12 — — — 3 — — — — Balance at the end 3,464 124 63 24 4,039 28 — 85 27 (1) Includes gains and losses from settlements. (2) Excludes interest which is reflected in the line item “Interest income and expense”.
Medical benefits commitments [Table Text Block]	The change in defined benefit obligations and plan assets during the years 2022, 2021 and 2020 was as follows: Medical benefits commitments (Millions of Euros) 2022 2021 2020 Defined benefit obligation Plan assets Net liability (asset) Defined benefit obligation Plan assets Net liability (asset) Defined benefit obligation Plan assets Net liability (asset) Balance at the beginning 1,377 1,494 (116) 1,562 1,484 77 1,580 1,532 48 Current service cost 19 — 19 24 — 24 21 — 21 Interest income or expense 144 157 (14) 131 129 2 117 120 (3) Contributions by plan participants — — — — — — — — — Employer contributions — — — — 1 (1) — 22 (22) Past service costs (1) 28 — 28 (5) — (5) (8) — (8) Remeasurements: (215) (144) (71) (377) (119) (257) 95 66 30 Return on plan assets (2) — (144) 144 — (119) 119 — 66 (66) From changes in demographic assumptions — — — (115) — (115) — — — From changes in financial assumptions (191) — (191) (257) — (257) 110 — 110 Other actuarial gain and losses (23) — (23) (4) — (4) (15) — (15) Benefit payments (60) (60) — (49) (48) — (37) (37) — Settlement payments — — — — — — — — — Business combinations and disposals — (139) 139 — (39) 39 — (19) 19 Effect on changes in foreign exchange rates 155 167 (11) 90 86 4 (207) (201) (6) Other effects — — — — — — — — — Balance at the end 1,448 1,476 (28) 1,377 1,494 (116) 1,562 1,484 77 (1) Including gains and losses arising from settlements. (2) Excluding interest, which is recorded under "Interest income or expense".
Estimated benefit payments [Table Text Block]	As of December 31, 2022, the estimated benefit payments over the next ten years for all the entities in Spain, Mexico and Turkey are as follows: Estimated benefit payments (Millions of Euros) 2023 2024 2025 2026 2027 2028 - 2032 Commitments in Spain 522 384 326 279 242 794 Commitments in Mexico 159 171 180 189 198 1,148 Commitments in Turkey 19 16 20 24 31 265 Total 700 571 526 493 471 2,208
Plan assets breakdown [Table Text Block]	The table below shows the allocation of plan assets of the main companies of the BBVA Group as of December 31, 2022, 2021 and 2020: Plan assets breakdown (Millions of Euros) 2022 2021 2020 Cash or cash equivalents 169 24 38 Debt securities (government bonds) 2,270 2,394 2,707 Mutual funds — 1 1 Asset-backed securities — — — Structured debt — — — Insurance contracts 183 148 140 Total 2,622 2,566 2,887 Of which: Bank account in BBVA 7 3 4 Of which: Debt securities issued by BBVA — — — Of which: Property occupied by BBVA — — —
Investments in listed markets [Table Text Block]	The following table provides details of investments in listed securities (Level 1) as of December 31, 2022, 2021 and 2020: Investments in listed markets (Millions of Euros) 2022 2021 2020 Cash or cash equivalents 169 24 38 Debt securities (Government bonds) 2,270 2,394 2,707 Mutual funds — 1 1 Total 2,439 2,418 2,747 Of which: Bank account in BBVA 7 3 4 Of which: Debt securities issued by BBVA — — — Of which: Property occupied by BBVA — — —

Note 28 (Tables)

Note 28 (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of reserves within equity [abstract]
Retained Earnings And Other Reserves [Table Text Block]	The breakdown of the balance under this heading in the consolidated balance sheets is as follows: Retained earnings, revaluation reserves and other reserves. Breakdown by concepts (Millions of Euros) 2022 2021 2020 Legal reserve 591 653 653 Restricted reserve 482 761 120 Voluntary reserves (1) 3,906 3,994 8,117 Total reserves holding company 4,979 5,409 8,890 Consolidation reserves attributed to the Bank and subsidiary consolidated companies 29,902 24,575 21,454 Total 34,881 29,984 30,344 (1) The variation in 2021 is mainly due to the allocation of earnings of BBVA, S.A. and the share buyback program (see Note 4).
Restricted reserves breakdown by concepts [Table Text Block]	As of December 31, 2022, 2021 and 2020, the Bank’s restricted reserves are as follows: Restricted reserves. Breakdown by concepts (Millions of Euros) 2022 2021 2020 Restricted reserve for retired capital (1) 400 88 88 Restricted reserve for Parent Company shares and loans for those shares (2) 80 672 30 Restricted reserve for redenomination of capital in euros 2 2 2 Total 482 761 120 (1) The change in 2022 is a consequence of the partial executions of the capital reduction resolution adopted by BBVA's General Shareholders' Meeting held on March 18, 2022 (see Note 26). (2) The balance of 2021 is mainly due to the share buyback program (see Note 4).
Retained earnings, revaluation reserves and other reserves breakdown by company or corporate group [Table Text Block]	The breakdown, by company or corporate group, under the headings “Retained earnings”, “Revaluation reserves” and “other reserves” in the consolidated balance sheets is as follows: Retained earnings, revaluation reserves and other reserves. Breakdown by company or corporate group (Millions of Euros) 2022 2021 2020 Retained earnings (losses), revaluation reserves and other reserves Holding Company 14,003 12,467 15,014 BBVA Mexico Group 13,839 13,894 12,890 Garanti BBVA Group 5,710 3,043 2,509 BBVA Provincial Group 1,720 1,721 1,731 BBVA Argentina Group 1,456 1,423 1,302 BBVA Colombia Group 1,510 1,393 1,287 BBVA Peru Group 1,065 1,031 984 Corporación General Financiera, S.A. 338 322 920 Forum Servicios Financieros S.A. 632 604 619 Sociedades inmobiliarias CX 263 277 251 BBV America, S.L. 299 270 262 BBVA Seguros, S.A. 284 239 (35) Pecri Inversión, S.L. 119 118 114 BBVA Uruguay Group 118 106 87 Bilbao Vizcaya Holding, S.A. 144 68 77 Compañía de Cartera de Inversiones, S.A. 65 42 59 Gran Jorge Juan, S.A. 61 57 42 BBVA USA Group — — (1,098) Anida Grupo Inmobiliario (525) (556) (594) Sociedades inmobiliarias Unnim (647) (655) (617) Anida Operaciones Singulares, S.A. (5,529) (5,512) (5,409) Other 177 (121) 112 Subtotal (1) 35,102 30,231 30,508 Other reserves or accumulated losses of investments in joint ventures and associates Atom Holdco Limited (169) (158) (91) Metrovacesa, S.A. (84) (84) (84) Other 32 (5) 11 Subtotal (221) (247) (164) Total 34,881 29,984 30,344 (1) In 2021 includes the accounting for shares pending from buyback program (see Note 4) and the reclassification of items not subject to reclassification to income statement to by results for "Actuarial gains (losses) in defined benefit pension plans".

Note 29 (Tables)

Note 29 (Tables)	12 Months Ended
	Dec. 31, 2022
Treasury shares [Abstract]
Treasury shares [Table Text Block]	In the years ended December 31, 2022, 2021 and 2020 the Group entities performed the following transactions with shares issued by the Bank: Treasury shares (Millions of Euros) 2022 2021 2020 Number of Shares Millions of Euros Number of Shares Millions of Euros Number of Shares Millions of Euros Balance at beginning 127,633,399 647 14,352,832 46 12,617,189 62 + Purchases 598,457,024 2,966 203,530,570 1,022 234,691,887 807 - Sales and other changes (720,605,009) (3,583) (90,250,003) (417) (232,956,244) (830) +/- Derivatives on BBVA shares — — — (4) — 7 +/- Other changes — — — — — — Balance at the end 5,485,414 29 127,633,399 647 14,352,832 46 Of which: Held by BBVA, S.A. — 3 112,733,730 574 592,832 9 Held by Corporación General Financiera, S.A. 5,454,516 26 14,899,669 72 13,760,000 37 Held by other subsidiaries 30,898 — — — — — Average purchase price in Euros 4.96 — 5.02 — 3.44 — Average selling price in Euros 4.99 — 4.89 — 3.63 — Net gains or losses on transactions 9 17 —
Treasury Stock [Table Text Block]	The percentages of treasury shares held by the Group in the years ended December 31, 2022, 2021 and 2020 are as follows: Treasury Share 2022 2021 2020 Min Max Closing Min Max Closing Min Max Closing % treasury share 0.078 % 7.492 % 0.094 % 0.108 % 1.922 % 1.914 % 0.008 % 0.464 % 0.215 %
Shares of BBVA accepted in pledge [Table Text Block]	The number of BBVA shares accepted by the Group in pledge of loans as of December 31, 2022, 2021 and 2020 is as follows: Shares of BBVA accepted in pledge 2022 2021 2020 Number of shares in pledge 23,437,363 29,372,853 39,407,590 Nominal value (in Euros) 0.49 0.49 0.49 % of share capital 0.39 % 0.44 % 0.59 %
Shares of BBVA owned by third parties but managed by the Group [Table Text Block]	The number of BBVA shares owned by third parties but under management of a company within the Group as of December 31, 2022, 2021 and 2020 is as follows: Shares of BBVA owned by third parties but managed by the Group 2022 2021 2020 Number of shares owned by third parties 18,686,027 17,645,506 18,266,509 Nominal value (in Euros) 0.49 0.49 0.49 % of share capital 0.31 % 0.26 % 0.27 %

Note 30 (Tables)

Note 30 (Tables)	12 Months Ended
	Dec. 31, 2022
Accumulated other comprehensive income [abstract]
Accumulated Other Comprehensive Income Classified By Concepts [Table Text Block]	The breakdown of the balance under this heading in the consolidated balance sheets is as follows Accumulated other comprehensive income (loss). Breakdown by concepts (Millions of Euros) Notes 2022 2021 2020 Items that will not be reclassified to profit or loss (1,881) (2,075) (2,815) Actuarial gains (losses) on defined benefit pension plans (760) (998) (1,474) Non-current assets and disposal groups classified as held for sale — — (65) Fair value changes of equity instruments measured at fair value through other comprehensive income 13.4 (1,194) (1,079) (1,256) Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk 72 2 (21) Items that may be reclassified to profit or loss (15,550) (14,401) (11,541) Hedge of net investments in foreign operations (effective portion) (1,408) (146) (62) Mexican peso (1,751) (681) (362) Turkish lira 358 555 317 Other exchanges (15) (19) (18) Foreign currency translation (13,103) (14,988) (14,185) Mexican peso (2,813) (4,503) (5,220) Turkish lira (6,601) (6,607) (4,960) Argentine peso (869) (1,024) (1,247) Venezuela Bolívar (1,850) (1,858) (1,860) Other exchanges (971) (995) (898) Hedging derivatives. Cash flow hedges (effective portion) (458) (533) 10 Fair value changes of debt instruments measured at fair value through other comprehensive income 13.4 (562) 1,274 2,069 Non-current assets and disposal groups classified as held for sale (1) — — 644 Share of other recognized income and expense of investments in joint ventures and associates (18) (9) (17) Total (17,432) (16,476) (14,356) (1) Corresponds mainly to BBVA USA in 2020 (see Notes 3 and 21).

Note 31 (Tables)

Note 31 (Tables)	12 Months Ended
	Dec. 31, 2022
Non Controlling Interest [Abstract]
Non Controlling Interest Classified By Concept [Table Text Block]	The breakdown by groups of consolidated entities under the heading “Minority interests (non-controlling interest)” of total equity in the consolidated balance sheets is as follows: Non-controlling interests. Breakdown by subgroups (Millions of Euros) 2022 2021 2020 Garanti BBVA (1) 1,180 2,851 3,692 BBVA Peru 1,469 1,212 1,171 BBVA Argentina 687 557 416 BBVA Colombia 73 76 70 BBVA Venezuela 95 70 65 Other entities 119 87 56 Total 3,624 4,853 5,471 (1) The change corresponds mainly to the voluntary takeover bid for the entire share capital of Türkiye Garanti Bankası A.Ş. completed on May 18, 2022 (see Note 3).
Profit attributable to non controlling interests [Table Text Block]	These amounts are broken down by groups of consolidated entities under the heading “Attributable to minority interests (non-controlling interests)” in the consolidated income statements: Profit attributable to non-controlling interests. Breakdown by subgroups (Millions of Euros) 2022 2021 2020 Garanti BBVA (1) 29 758 579 BBVA Peru 236 143 126 BBVA Argentina 83 26 38 BBVA Colombia 5 9 6 BBVA Venezuela 22 3 2 Other entities 32 25 5 Total 407 965 756 (1) The change corresponds mainly to the IAS 29 implementation and the voluntary takeover bid for the entire share capital of Türkiye Garanti Bankası A.Ş. completed on May 18, 2022 (see Notes 2.2.19 and 3).

Note 32 (Tables)

Note 32 (Tables)	12 Months Ended
	Dec. 31, 2022
Capital Base And Capital Management [Abstract]
Eligible capital resources [Table Text Block]	A reconciliation of the main figures between the accounting and regulatory own funds as of December 31, 2022, 2021 and 2020 is shown below: Eligible capital resources (Millions of Euros) Notes 2022 2021 2020 Capital 26 2,955 3,267 3,267 Share premium 27 20,856 23,599 23,992 Retained earnings, revaluation reserves and other reserves 28 34,881 29,984 30,344 Other equity instruments, net 63 60 42 Treasury shares 29 (29) (647) (46) Profit (loss) attributable to the parent company 5 6,420 4,653 1,305 Interim dividend (722) (532) — Total equity 64,422 60,384 58,904 Accumulated other comprehensive income (loss) 30 (17,432) (16,476) (14,356) Non-controlling interest 31 3,624 4,853 5,471 Shareholders' equity 50,615 48,760 50,020 Goodwill and other intangible assets (1,395) (1,484) (3,775) Deductions (1,722) (1,484) (3,775) Differences from solvency and accounting perimeter (123) (130) (186) Equity not eligible at solvency level (123) (130) (186) Other adjustments and deductions (1) (6,032) (7,197) (3,128) Common Equity Tier 1 (CET 1) 42,738 39,949 42,931 Additional Tier 1 before Regulatory Adjustments 5,193 5,737 6,666 Total Regulatory Adjustments to Additional Tier 1 — — — Tier 1 47,931 45,686 49,597 Tier 2 5,930 7,383 8,548 Total Capital (Total Capital=Tier 1 + Tier 2) 53,861 53,069 58,145 Total Minimum equity required 43,111 39,275 45,042
Amount of capital CC1 [Table Text Block]	The Group’s eligible own funds and risk-weighted assets (RWAs) in accordance with the aforementioned applicable regulation as of December 31, 2022, 2021 and 2020 are shown below: Amount of capital CC1 (Millions of Euros) 2022 2021 2020 Capital and share premium 23,810 26,866 27,259 Retained earnings and equity instruments 31,436 30,745 29,974 Other accumulated income and other reserves (13,952) (17,200) (14,023) Minority interests 1,853 2,800 3,656 Net interim attributable profit 3,814 2,573 860 Common Equity Tier I (CET1) before other regulatory adjustments 46,962 45,784 47,726 Goodwill and intangible assets (1,395) (1,484) (3,455) Direct, indirect and synthetic holdings in own Common Equity Tier I instruments (1) (356) (2,800) (366) Deferred tax assets (1,057) (1,009) (1,478) Other deductions and filters (1,416) (542) 504 Total common equity Tier 1 regulatory adjustments (4,223) (5,835) (4,795) Common equity TIER 1 (CET1) 42,738 39,949 42,931 Capital instruments and share premium accounts classified as liabilities and qualifying as Additional Tier I 4,875 5,265 6,130 Qualifying Tier 1 capital included in consolidated AT1 capital issued by subsidiaries and held by third parties 318 472 536 Additional Tier 1 (CET 1) before regulatory adjustments 5,193 5,737 6,666 Transitional CET 1 adjustments — — — Total regulatory adjustments to additional Tier 1 — — — Additional Tier 1 (AT1) 5,193 5,737 6,666 Tier 1 (Common equity TIER 1+ additional TIER 1) 47,931 45,686 49,597 Capital instruments and share premium accounted as Tier 2 3,510 4,324 4,540 Qualifying Tier 2 capital included in consolidated T2 capital issued by subsidiaries and held by third parties 2,310 2,516 3,410 Credit risk adjustments 213 722 604 Tier 2 before regulatory adjustments 6,033 7,562 8,554 Tier 2 regulatory adjustments (103) (179) (6) Tier 2 5,930 7,383 8,547 Total capital (Total capital=Tier 1 + Tier 2) 53,861 53,069 58,145 Total RWA 337,066 307,795 353,273 CET 1 (phased-in) 12.68 % 12.98 % 12.15 % Tier 1 (phased-in) 14.22 % 14.84 % 14.04 % Total capital (phased-in) 15.98 % 17.24 % 16.46 % (1) With respect to 2021, it includes mainly the amount of shares pending to be acquired under the share buyback program based on the maximum limit authorized by the ECB for the BBVA Group as of December 31, 2021 (see Note 4).
Leverage Ratio [Table Text Block]	Breakdown of leverage ratio as of December 31, 2022, 2021 and 2020, calculated according to CCR, is as follows: Leverage ratio 2022 2021 2020 Tier 1 (millions of Euros) (a) 47,931 45,686 49,597 Exposure to leverage ratio (millions of Euros) (b) 737,990 671,789 741,095 Leverage ratio (a)/(b) (percentage) 6.49 % 6.80 % 6.69 %

Note 33 (Tables)

Note 33 (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and guarantees given [Abstract]
Commitments and guarantees given [Table Text Block]	The breakdown of the balance under these headings in the consolidated balance sheets is as follows: Commitments and guarantees given (Millions of Euros) Notes 2022 2021 2020 Loan commitments given 7.2.2 136,920 119,618 132,584 Of which: impaired 177 171 265 Central banks — — — General governments 3,031 3,483 2,919 Credit institutions 15,407 16,085 11,426 Other financial corporations 5,895 4,583 5,862 Non-financial corporations 68,120 59,475 71,011 Households 44,467 35,991 41,366 Financial guarantees given 7.2.2 16,511 11,720 10,665 Of which: impaired (1) 281 245 290 Central banks — — 1 General governments 96 162 132 Credit institutions 475 312 339 Other financial corporations 1,263 1,026 587 Non-financial corporations 14,541 10,039 9,376 Households 135 181 231 Other commitments given 7.2.2 39,137 34,604 36,190 Of which: impaired (1) 689 541 477 Central banks — 2 124 General governments 215 212 199 Credit institutions 4,134 4,266 5,285 Other financial corporations 1,758 1,753 2,902 Non-financial corporations 32,858 28,224 27,496 Households 171 147 182 Total 7.2.2 192,568 165,941 179,440

Note 36 (Tables)

Note 36 (Tables)	12 Months Ended
	Dec. 31, 2022
Transactions on behalf of third parties [Abstract]
Transactions on behalf of third parties breakdown by concepts [Table Text Block]	The details of the relevant transactions on behalf of third parties are as follows: Transactions on behalf of third parties. Breakdown by concepts (Millions of Euros) 2022 2021 2020 Financial instruments entrusted to BBVA by third parties 352,139 356,985 357,022 Conditional bills and other securities received for collection 11,738 10,795 10,459 Securities lending 3,223 2,605 5,285 Total 367,100 370,385 372,766

Note 37 (Tables)

Note 37 (Tables)	12 Months Ended
	Dec. 31, 2022
Net Interest Income [Abstract]
Interest income breakdown by origin [Table Text Block]	The breakdown of the interest and other income recognized in the consolidated income statement is as follows: Interest and other income. Breakdown by origin (Millions of Euros) 2022 2021 2020 Financial assets held for trading 2,079 1,084 1,189 Financial assets at fair value through other comprehensive income 3,110 1,880 1,392 Financial assets at amortized cost 25,258 18,364 18,357 Insurance activity 1,309 1,084 1,021 Adjustments of income as a result of hedging transactions (825) (84) (112) Other income (1) 501 686 542 Total 31,432 23,015 22,389 (1) Includes, among others, the net interest income accrued from funds obtained through TLTRO III operations , which amounted to € 177 million , €384 million and € 211 million , as of December 31, 2022, 2021 and 2020, respectively (see Note 22.1).
Interest expense breakdown by origin [Table Text Block]	The breakdown of the balance under this heading in the consolidated income statements is as follows: Interest expense. Breakdown by origin (Millions of Euros) 2022 2021 2020 Financial liabilities held for trading 1,140 1,339 742 Financial liabilities designated at fair value through profit or loss 58 52 61 Financial liabilities at amortized cost 9,985 6,130 6,346 Adjustments of expense as a result of hedging transactions (232) (360) (413) Insurance activity 919 773 721 Cost attributable to pension funds 76 52 57 Other expense 333 342 284 Total 12,279 8,329 7,797

Note 38 (Tables)

Note 38 (Tables)	12 Months Ended
	Dec. 31, 2022
Dividend income [Abstract]
Dividend income breakdown by headline [Table Text Block]	The balances for this heading in the consolidated income statements correspond to dividends on shares and equity instruments other than those from shares in entities accounted for using the equity method (see Note 39), as can be seen in the breakdown below: Dividend income (Millions of Euros) 2022 2021 2020 Non-trading financial assets mandatorily at fair value through profit or loss 15 64 15 Financial assets at fair value through other comprehensive income 108 112 122 Total 123 176 137

Note 40 (Tables)

Note 40 (Tables)	12 Months Ended
	Dec. 31, 2022
Fee and commission income and expenses [Abstract]
Fee and commission income [Table Text Block]	The breakdown of the balance under these headings in the consolidated income statements is as follows: Fee and commission income. Breakdown by origin (Millions of Euros) 2022 2021 2020 Bills receivables 26 23 27 Demand accounts 424 425 322 Credit and debit cards and POS 3,499 2,628 2,089 Checks 162 136 136 Transfers and other payment orders 812 664 555 Insurance product commissions 261 215 159 Loan commitments given 259 234 185 Other commitments and financial guarantees given 420 364 349 Asset management 1,228 1,250 1,100 Securities fees 266 267 367 Custody securities 193 169 135 Other fees and commissions 711 622 556 Total 8,261 6,997 5,980
Fees and commission expense [Table Text Block]	The breakdown of fee and commission expense under these heading in the consolidated income statements is as follows: Fee and commission expense. Breakdown by origin (Millions of Euros) 2022 2021 2020 Demand accounts 5 5 5 Credit and debit cards 1,884 1,427 1,130 Transfers and other payment orders 133 120 97 Commissions for selling insurance 70 51 54 Custody securities 92 55 52 Other fees and commissions 723 574 519 Total 2,907 2,232 1,857

Note 41 (Tables)

Note 41 (Tables)	12 Months Ended
	Dec. 31, 2022
Gains Or Losses On Financial Assets And Liabilities And Exchanges Differences [Abstract]
Gains Or Losses On Financial Assets And Liabilities And Exchange Differences Breakdown By Heading On the Balance Sheet [Table Text Block]	The breakdown of the balance under this heading, by source of the related items, in the consolidated income statement is as follows: Gains (losses) on financial assets and liabilities, hedge accounting and exchange differences, net (Millions of Euros) 2022 2021 2020 Gains (losses) on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net 64 134 139 Financial assets at amortized cost 8 27 106 Other financial assets and liabilities 56 106 33 Gains (losses) on financial assets and liabilities held for trading, net 562 341 777 Reclassification of financial assets from fair value through other comprehensive income — — — Reclassification of financial assets from amortized cost — — — Other gains (losses) 562 341 777 Gains (losses) on non-trading financial assets mandatorily at fair value through profit or loss, net (67) 432 208 Reclassification of financial assets from fair value through other comprehensive income — — — Reclassification of financial assets from amortized cost — — — Other gains (losses) (67) 432 208 Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net 150 335 56 Gains (losses) from hedge accounting, net (45) (214) 7 Subtotal gains (losses) on financial assets and liabilities 663 1,027 1,187 Exchange differences, net 1,275 883 359 Total 1,938 1,910 1,546
Gains Or Losses On Financial Assets And Liabilities And Exchange Differences Breakdown By Nature Of The Financial Instrument [Table Text Block]	The breakdown of the balance (excluding exchange rate differences) under this heading in the income statements by the nature of financial instruments is as follows: Gains (losses) on financial assets and liabilities. Breakdown by nature of the financial instrument (Millions of Euros) 2022 2021 2020 Debt instruments (2,266) 158 848 Equity instruments (1,099) 2,059 (28) Trading derivatives and hedge accounting 1,361 (1,866) 277 Loans and advances to customers (241) 100 128 Customer deposits 274 55 (79) Other 2,635 522 42 Total 663 1,027 1,187
Derivatives Hedge accounting [Table Text Block]	The breakdown of the balance of the impact of the derivatives (trading and hedging) under this heading in the consolidated income statements is as follows: Derivatives - Hedge accounting (Millions of Euros) 2022 2021 2020 Derivatives Interest rate agreements 522 73 269 Securities agreements 1,653 (1,500) (36) Commodity agreements 4 3 1 Credit derivative agreements 16 (255) (89) Foreign-exchange agreements (658) 40 88 Other agreements (131) (12) 37 Subtotal 1,406 (1,651) 270 Hedging derivatives ineffectiveness — Fair value hedges (51) (235) 5 Hedging derivative (229) 90 (151) Hedged item 178 (325) 156 Cash flow hedges 6 21 2 Subtotal (45) (214) 7 Total 1,361 (1,866) 277

Note 42 (Tables)

Note 42 (Tables)	12 Months Ended
	Dec. 31, 2022
Other Operating Income Expense [Abstract]
Other operating income [Table Text Block]	The breakdown of the balance under the heading “Other operating income” in the consolidated income statements is as follows: Other operating income (Millions of Euros) 2022 2021 2020 Gains from sales of non-financial services 284 301 244 Other operating income 244 360 248 Total 528 661 492
Other operating expense [Table Text Block]	The breakdown of the balance under the heading “Other operating expense” in the consolidated income statements is as follows: Other operating expense (Millions of Euros) 2022 2021 2020 Change in inventories 134 151 124 Contributions to guaranteed banks deposits funds 997 829 800 Hyperinflation adjustment (1) 1,687 585 348 Other operating expense 620 475 390 Total 3,438 2,041 1,662 (1) See Note 2.2.19. It includes €832 million related to Turkey and €822 million related to Argentina.

Note 43 (Tables)

Note 43 (Tables)	12 Months Ended
	Dec. 31, 2022
Income And Expenses From Insurance And Reinsurance Contracts [Abstract]
Insurance And Reinsurance Contracts In Income And Expense [Table Text Block]	The detail of the headings “Income and expense from insurance and reinsurance contracts” in the consolidated income statements is as follows: Income and expense from insurance and reinsurance contracts (Millions of Euros) 2022 2021 2020 Income from insurance and reinsurance contracts 3,103 2,593 2,497 Expense from insurance and reinsurance contracts (1,892) (1,685) (1,520) Total 1,212 908 977
Income by type of insurance product [Table Text Block]	The table below shows the contribution of each insurance product to the Group´s income for the years ended December 31, 2022, 2021 and 2020: Income by type of insurance product (Millions of Euros) 2022 2021 2020 Life insurance 665 622 497 Individual 585 583 439 Group insurance 79 39 59 Non-Life insurance 547 286 480 Home insurance — — 91 Other non-life insurance products 547 286 389 Total 1,212 908 977

Note 44 (Tables)

Note 44 (Tables)	12 Months Ended
	Dec. 31, 2022
Administration Costs [Abstract]
Personnel Expenses Breakdown [Table Text Block]	The breakdown of the balance under this heading in the consolidated income statements is as follows: Personnel expense (Millions of Euros) Notes 2022 2021 2020 Wages and salaries 4,317 3,933 3,610 Social security costs 710 668 671 Defined contribution plan expense 25 87 71 72 Defined benefit plan expense 25 43 49 49 Other personnel expense 454 325 293 Total 5,612 5,046 4,695
Administrative expenses [Table Text Block]	The breakdown of the balance under this heading in the consolidated income statements is as follows: Other administrative expense. Breakdown by main concepts (Millions of Euros) 2022 2021 2020 Technology and systems 1,394 1,176 1,088 Communications 195 175 172 Advertising 282 207 186 Property, fixtures and materials 440 380 404 Taxes other than income tax 370 347 344 Surveillance and cash courier services 214 179 161 Other expense 925 786 749 Total 3,820 3,249 3,105

Note 45 (Tables)

Note 45 (Tables)	12 Months Ended
	Dec. 31, 2022
Depreciation And Amortisation Exasfpense [Abstract]
Depreciation And Amortisation Expense [Table Text Block]	The breakdown of the balance under this heading in the consolidated income statements for the years ended December 31, 2022, 2021 and 2020 is as follows: Depreciation and amortization (Millions of Euros) Notes 2022 2021 2020 Tangible assets 17 818 740 781 For own use 501 437 453 Right-of-use assets 312 299 324 Investment properties and other 5 3 3 Intangible assets 18.2 510 494 507 Total 1,328 1,234 1,288

Note 46 (Tables)

Note 46 (Tables)	12 Months Ended
	Dec. 31, 2022
Provisions or reversal of provisions [Abstract]
Provisions or reversal of provisions [Table Text Block]	For the years ended December 31, 2022, 2021 and 2020, the net provisions recognized in this income statement line item were as follows: Provisions or reversal of provisions (Millions of Euros) Notes 2022 2021 2020 Pensions and other post-employment defined benefit obligations 25 (89) 61 210 Commitments and guarantees given 87 8 192 Pending legal issues and tax litigation 210 135 208 Other provisions (1) 84 814 136 Total 291 1,018 746 (1) In 2021, it includes a provision for the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Note 24).

Note 47 (Tables)

Note 47 (Tables)	12 Months Ended
	Dec. 31, 2022
Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss [Abstract]
Impairment Or Reversal Of Impairment On Financial Assets Not Measured At Fair Value Through Profit Or Loss [Table Text Block]	The breakdown of impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification by the nature of those assets in the consolidated income statements is as follows: Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification (Millions of Euros) Notes 2022 2021 2020 Financial assets at fair value through other comprehensive income - Debt securities 76 17 19 Financial assets at amortized cost (1) 3,303 3,017 5,160 Of which: recovery of written-off assets by cash collection 7.2.5 (390) (423) (339) Total 3,379 3,034 5,179 (1) In 2020, the amount included the negative impact of the update of the macroeconomic scenario following the COVID-19 pandemic.

Note 49 (Tables)

Note 49 (Tables)	12 Months Ended
	Dec. 31, 2022
Impairment or reversal of impairment on non financial assets [Abstract]
Impairment Or Reversal Of Impairment On Non Financial Assets [Table Text Block]	The impairment losses on non-financial assets broken down by the nature of those assets in the consolidated income statements are as follows: Impairment or reversal of impairment on non-financial assets (Millions of Euros) Notes 2022 2021 2020 Tangible assets (1) 17 (53) 161 125 Intangible assets 25 19 19 Others 55 41 9 Total 27 221 153 (1) In 2021, it includes the impairment due to the closing of rented offices after the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 17 and 24).

Note 50 (Tables)

Note 50 (Tables)	12 Months Ended
	Dec. 31, 2022
Profit Or Loss From Non Current Assets And Disposal Groups Classified As Held For Sale Not Qualifying As Discontinued Operations [Abstract]
Profit Or Loss From Non Current Assets And Disposal Groups Classified As Held For Sale Not Qualifying As Discontinued Operations [Table Text Block]	The main items included in the balance under this heading in the consolidated income statements are as follows: Gains (losses) from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations (Millions of Euros) Notes 2022 2021 2020 Gains on sale of real estate 102 39 116 Impairment of non-current assets held for sale (1) 21 (221) (97) (103) Gains (losses) on sale of investments classified as non-current assets held for sale (2) 11 10 431 Gains on sale of equity instruments classified as non-current assets held for sale — 8 — Total (108) (40) 444 (1) In 2022 it includes the closing of the transaction with Merlin Properties in which 100% of the shares of Tree Inversiones Inmobiliarias , SOCIMI, S.A. were acquired by the BBVA Group (see Note 17). In 2021, it included the impairment due to the closure of owned offices and the decommissioning of facilities after the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 21 and 24). (2) The variation in year 2020 is mainly due to the transfer of half plus one share in BBVA Allianz Seguros y Reaseguros, S.A. (see Note 3).

Note 51 (Tables)

Note 51 (Tables)	12 Months Ended
	Dec. 31, 2022
Consolidated statements of cash flows [Abstract]
Liabilities from financing activities [Table Text Block]	The variation between 2022, 2021 and 2020 of the financial liabilities from financing activities is the following: Liabilities from financing activities (Millions of Euros) Liabilities at amortized cost: Debt certificates Of which: Issuances of subordinated liabilities (1) 2022 2021 2020 2022 2021 2020 Balance at the beginning 55,763 61,780 63,963 14,794 17,248 17,675 Cash flows (678) (5,728) 3,003 (1,945) (1,941) (8) Non-cash changes 344 (289) (5,186) (364) (513) (419) Acquisition — — — — — — Disposal — — — — (772) — Disposals by companies held for sale (2) — — (3,160) — — — Foreign exchange movement 344 (289) (2,026) (364) 259 (419) Fair value changes — — — — Balance at the end 55,429 55,763 61,780 12,485 14,794 17,248 (1) There were €24, €14 and €12 million of subordinated deposits as of December 31, 2022, 2021 and 2020, respectively (see Note 22.4 and Appendix VI). In addition, there were coupon payments on subordinated liabilities for €313, €359 and €387 million in 2022, 2021 and 2020, respectively. The subordinated issuances of BBVA Paraguay and of the USA Sale perimeter as of December 31, 2020 were recorded in the heading "Liabilities included in disposal groups classified as held for sale" of the consolidated balance and amounted to €37 and €735 million, respectively. (2) Includes mainly the balance of the USA Sale perimeter (see Notes 3 and 21).

Note 52 (Tables)

Note 52 (Tables)	12 Months Ended
	Dec. 31, 2022
Auditor's remuneration [abstract]
Fees for audits conducted and other related services [Table Text Block]	The details of the fees for the services contracted by entities of the BBVA Group for the year ended December 31, 2022, with their respective auditors and other audit entities are as follows: Fees for Audits conducted and other related services (1) (Millions of Euros) 2022 Audits of the companies audited by firms belonging to the EY worldwide organization and other reports related with the audit (2) 24.8 Other reports required pursuant to applicable legislation and tax regulations issued by the national supervisory bodies of the countries in which the Group operates, reviewed by firms belonging to the EY worldwide organization 1.0 Fees for audits conducted by other firms 0.1 (1) Regardless of the billed year. (2) Including fees pertaining to annual legal audits (€21.8 million as of December 31, 2022).
Other services rendered [Table Text Block]	In the year ended December 31, 2022, certain entities in the BBVA Group contracted other services (other than audits) as follows: Other Services rendered (Millions of Euros) 2022 Firms belonging to the EY worldwide organization 0.1
Fees for audits conducted [Table Text Block]	This total of contracted services includes the detail of the services provided by Ernst & Young, S.L. to BBVA, S.A. or its controlled companies at the date of preparation of these consolidated financial statements as follows: Fees for audits conducted (1) (Millions of Euros) 2022 Legal audit of BBVA,S.A. or its companies under control 7.6 Other audit services of BBVA, S.A. or its companies under control 5.2 Limited Review of BBVA, S.A. or its companies under control 1.4 Reports related to issuances 0.4 Assurance services and other required by the regulator 0.8 (1) Services provided by Ernst & Young, S.L. to companies located in Spain, to the branch of BBVA in New York and to the branch of BBVA in London.

Note 53 (Tables)

Note 53 (Tables)	12 Months Ended
	Dec. 31, 2022
Related party transactions [abstract]
Balances Arising From Transactions With Entities Of The Group Explanatory [Table Text Block]	The balances of the main captions in the consolidated balance sheets arising from the transactions carried out by the BBVA Group with associates and joint venture entities accounted for using the equity method are as follows: Balances arising from transactions with entities of the Group (Millions of Euros) 2022 2021 2020 Assets Loans and advances to credit institutions 9 9 148 Loans and advances to customers 1,842 2,031 1,743 Debt securities 7 7 — Liabilities Deposits from credit institutions 1 1 — Customer deposits 204 296 791 Memorandum accounts Financial guarantees given 136 154 132 Other commitments given 751 1,056 1,400 Loan commitments given 10 11 11
Balance of income statement arising from transactions with entities of the group [Table Text Block]	The balances of the main captions in the consolidated income statements resulting from transactions with associates and joint venture entities that are accounted for under the equity method are as follows: Balances of consolidated income statement arising from transactions with entities of the Group (Millions of Euros) 2022 2021 2020 Income statement Interest and other income 20 16 20 Interest expense 2 — 1 Fee and commission income 5 8 5 Fee and commission expense 40 31 34
Transactions with members of the board of directors and senior management balance at 31st december [Table Text Block]	The transactions entered into between BBVA or its Group companies with members of the Board of Directors and Senior Management of the Bank or their related parties were within the scope of the ordinary course of business of the Bank and were immaterial, defined as transactions the disclosure of which is not necessary to present a true and fair view of the Bank's equity, financial position and results, and were concluded on normal markets terms or on terms applicable to the rest of employees. The amount and nature of the main transactions carried out with members of the Board of Directors and Senior Management of the Bank, or their respective related parties, are shown below. Balance at 31 st December of each year (thousands of Euros) 2022 2021 2020 Directors Related parties of Directors Senior Management (1) Related parties of Senior Management Directors Related parties of Directors Senior Management (1) Related parties of Senior Management Directors Related parties of Directors Senior Management (1) Related parties of Senior Management Loans and credits 668 1,880 6,321 764 765 207 5,419 573 — — 5,349 580 Bank guarantees — — 10 — — — 10 — — — 10 25 Business credit — — — — — — — — — — — — (1) Excluding executive directors

Note 54 (Tables)

Note 54 (Tables)	12 Months Ended
	Dec. 31, 2022
Remuneration And Other Benefits Received By The Board Of Directors And Members Of The Banks Senior Management [Abstract]
Remuneration For Non Executive Directors Explanatory [Table Text Block]	Remuneration for non-executive directors (thousands of Euros) Board of Directors Executive Committee Audit Committee Risk and Compliance Committee Remuneration Committee Appointments and Corporate Governance Committee Technology and Cybersecurity Committee Other positions (1) Total 2022 2021 José Miguel Andrés Torrecillas 129 167 66 115 50 527 527 Jaime Caruana Lacorte 129 167 165 107 567 567 Raúl Galamba de Oliveira 129 107 43 53 332 278 Belén Garijo López 129 66 107 46 349 349 Connie Hedegaard ( 2) 107 107 0 Sunir Kumar Kapoor (3) 32 11 43 172 Lourdes Máiz Carro 129 66 43 238 238 José Maldonado Ramos 129 167 46 342 342 Ana Peralta Moreno 129 66 43 238 238 Juan Pi Llorens 129 214 46 43 27 458 512 Ana Revenga Shanklin 129 107 29 264 236 Susana Rodríguez Vidarte 129 167 107 46 449 449 Carlos Salazar Lomelín 129 43 172 172 Jan Verplancke 129 43 43 214 214 Total (4) 1,684 667 431 642 278 301 168 130 4,300 4,293 (1) Amounts perceived in 2022 and 2021 by José Miguel Andrés Torrecillas, as Deputy Chair of the Board, Juan Pi Llorens, as Lead Director (until April 28, 2022) and Raúl Galamba de Oliveira (from its appointment as Lead Director on April 28, 2022). (2) Director appointed by the General Meeting held on March 18, 2022. Remuneration received based on date of acceptance of office. (3) Director who left office on March 18, 2022. Remuneration for the term of office in 2022. (4) Includes amounts corresponding to membership of the Board and its various committees during the 2022 and 2021 financial years.
Theoretical shares [Table Text Block]	During the financial years 2022 and 2021, the following " theoretical shares" derived from the remuneration system with deferred delivery of shares have been allocated to the non-executive directors, in an amount equivalent to 20% of the total annual fixed cash allocation received by each of them in the financial years 2021 and 2020, respectively: 2022 2021 Theoretical shares allocated Theoretical shares accumulated as of December 31 Theoretical shares allocated Theoretical shares accumulated as of December 31 José Miguel Andrés Torrecillas 19,253 118,025 22,860 98,772 Jaime Caruana Lacorte 20,733 77,705 25,585 56,972 Raúl Galamba de Oliveira 10,177 19,677 9,500 9,500 Belén Garijo López 12,741 90,589 15,722 77,848 Connie Hedegaard (1) 0 0 0 0 Sunir Kumar Kapoor (2) 6,270 0 7,737 30,652 Lourdes Máiz Carro 8,696 64,356 10,731 55,660 José Maldonado Ramos 12,493 136,477 15,416 123,984 Ana Peralta Moreno 8,696 35,092 10,731 26,396 Juan Pi Llorens 18,703 134,599 23,079 115,896 Ana Revenga Shanklin 8,611 16,179 7,568 7,568 Susana Rodríguez Vidarte 16,400 177,775 20,237 161,375 Carlos Salazar Lomelín 6,270 11,912 5,642 5,642 Jan Verplancke 7,835 29,251 9,024 21,416 Total (3) 156,878 911,637 183,832 791,681 (1) Director appointed by the General Meeting held on 18 March 2022, therefore the allocation of theoretical shares is not due until 2023. (2) Director who left office on 18 March 2022. In application of the system, he received a total of 36,922 BBVA shares after leaving office, which is equivalent to the total of theoretical shares accumulated up to that date. (3) The number of theoretical shares allocated in 2022 and 2021 to each non-executive director is equivalent to 20% of the total fixed annual cash allocation received in 2021 and 2020, respectively, based on the average of the closing prices of BBVA shares during the 60 trading sessions prior to the General Meetings of 18 March 2022 and 20 April 2021, which were € 5.47 and € 4.44 per share, respectively.
Annual fixed remuneration [Table Text Block]	The remuneration of executive directors for the financial years 2022 and 2021 in application of the BBVA Directors' Remuneration Policy approved by the General Meeting of 20 April 2021 is shown below, individually and by remuneration item: Annual Fixed Remuneration (thousands of Euros) 2022 2021 Chair 2,924 2,924 Chief Executive Officer 2,179 2,179 Total 5,103 5,103
Annual Variable Remuneration (AVR) [Table Text Block]	Annual Variable Remuneration (AVR) 2022 (2) 2021 (1) In cash In shares In cash In shares Chair 926 158,169 849 159,235 Chief Executive Officer 712 121,646 645 120,977 Total 1,639 279,815 1,494 280,212 (1) Remuneration corresponding to the initial portion (40%) of the Annual Variable Remuneration for the financial year 2021 paid in 2022. The Annual Variable Remuneration for the financial year 2021 is subject to the deferral, vesting and payment rules and the other conditions applicable to Annual Variable Remuneration set out in the BBVA Directors' Remuneration Policy. (2) Remuneration corresponding to the upfront portion (40%) of the Annual Variable Remuneration for the financial year 2022, which will be paid, if the conditions are met, during the first quarter of the financial year 2023, in equal parts in cash and BBVA shares. The remaining 60% will be deferred (40% in cash and 60% in shares) for a period of five years (Deferred Portion) and paid, if conditions are met, proportionally at the end of each of the five years of deferral, in an amount equal to 20% of the Deferred Portion each year. The Deferred Portion may be reduced, but never increased, depending on the results of the multi-year performance indicators determined by the Board of Directors at the beginning of the financial year 2022. After the end of the financial year corresponding to the third year of deferral, the results of the multi-year performance indicators shall determine the ex post adjustments, if any, to be made to the outstanding amount of the Deferred Portion. All of this is subject to the vesting and payment rules provided for in the BBVA Directors' Remuneration Policy.
Deferred Annual Variable Remuneration from previous financial years [Table Text Block]	Deferred Annual Variable Remuneration from previous financial years 2022 (2) 2021 (1) Deferred AVR In cash (thousands of Euros) In shares In cash (thousands of Euros) In shares Chair 2021 215 57,325 — — 2020 0 0 — — 2019 513 136,587 — — 2018 128 35,795 364 107,386 2017 154 27,898 146 27,898 Subtotal 1,011 257,605 510 135,284 Chief Executive Officer 2021 164 43,552 — — 2020 0 0 — — 2019 460 122,572 — — 2018 — — 332 61,282 2017 — — — — Subtotal 624 166,124 332 61,282 Total 1,635 423,729 842 196,566 (1) Deferred remuneration from previous financial years to be awarded after 2021 year-end. Award to the Chair and the Chief Executive Officer took place in 2022, in the percentages applicable in each case in accordance with the vesting and payment rules established in the remuneration policies in force in each financial year: • 2018 Deferred AVR: in 2022, the first payment was made (60% of the Deferred Portion) in the case of the Chair and the full payment in the case of the Chief Executive Officer, including in both cases the update of their portion in cash. This remuneration is associated with their previous positions as Chief Executive Officer and President & CEO of BBVA USA, respectively. • 2017 Deferred AVR: in 2022, the Chair was paid the second payment (20% of the Deferred Portion), including the update of his portion in cash. This remuneration is associated with his former position as Chief Executive Officer. (2) Deferred remuneration from previous years to be awarded after 2022 year-end. Award to the Chair and/or Chief Executive Officer will take place in 2023 in the percentages applicable in each case in accordance with the vesting and payment rules established in the remuneration policies in force in each financial year: • 2021 Deferred AVR: corresponding to the first payment (20% of the Deferred Portion) to the executive directors, including the update of their portion in cash. Thereafter, 80% of the 2021 Deferred AVR will be deferred for both executive directors and, if the conditions are met, it will be paid in 2024, 2025, 2026 and 2027. • 2019 Deferred AVR: corresponding to the first payment (60% of the Deferred Portion) to the executive directors, including the update of their portion in cash, and after having verified that no reduction was applicable based on the result of the multi-year performance indicators determined in 2019 by the Board of Directors. Thereafter, 40% of the 2019 Deferred AVR will be deferred for both executive directors and, if the conditions are met, it will be paid in 2024 and 2025. • 2018 Deferred AVR: corresponds to the second payment (20% of the Deferred Portion) to the Chair, including the update of his portion in cash. Following this, 20% of the 2018 Deferred AVR will be deferred and if the conditions are met, it will be paid in 2024. This remuneration is associated with his previous position as Chief Executive Officer.
Executive directors [Table Text Block]	Executive directors (thousands of Euros) Contributions (1) Funds accumulated Retirement Death and disability 2022 2021 2022 2021 2022 2021 Chair 451 340 473 574 22,771 24,546 Chief Executive Officer — — 285 295 — — Total 451 340 758 869 22,771 24,546 (1) Contributions recognized to meet pension commitments to executive directors in financial years 2022 and 2021. In the case of the Chair, these correspond to the sum of the annual retirement pension contribution and the adjustment made to the "discretionary pension benefits" for the financial years 2021 and 2020, the contribution to which was to be made in the financial years 2022 and 2021, respectively, and with the death and disability premiums. In the case of the Chief Executive Officer, the contributions recognized correspond exclusively to the insurance premiums paid by the Bank in 2022 and 2021 to cover the contingencies of death and disability, given that, in his case, the Bank has not undertaken any commitments to cover the retirement contingency .
Annual fixed remuneration Senior management [Table Text Block]	The remuneration of all Senior Management, excluding executive directors, for the financial years 2022 and 2021 (16 members with such status as of December, 31 2022 and 2021), in application of the BBVA Group General Remuneration Policy applicable to them, is shown below by remuneration item: Annual Fixed Remuneration (thousands of Euros) 2022 2021 Senior Management Total 18,149 16,435
Annual Variable Remuneration (AVR) Senior Management [Table Text Block]	Annual Variable Remuneration (AVR) 2022 (2) 2021 (1) In cash In shares In cash In shares Senior Management Total 2,143 365,746 1,849 346,106 (1) Remuneration corresponding to the upfront portion (40%) of the Annual Variable Remuneration for the financial year 2021 paid in the first half of 2022. The Annual Variable Remuneration for the financial year 2021 is subject to the deferral, vesting and payment rules and the other conditions applicable to Annual Variable Remuneration set out in the BBVA Group General Remuneration Policy. (2) Remuneration corresponding to the upfront portion (40%) of the Annual Variable Remuneration for the financial year 2022, which will be paid, if the conditions are met, during the first quarter of the financial year 2023, in equal parts in cash and BBVA shares. The remaining 60% will be deferred (40% in cash and 60% in shares) for a period of five years (Deferred Portion) and paid, if conditions are met, proportionally at the end of each of the five years of deferral, in an amount equal to 20% of the Deferred Portion each year. The Deferred Portion may be reduced, but never increased, depending on the results of the multi-year performance indicators determined by the Board of Directors at the beginning of the financial year 2022. After the end of the financial year corresponding to the third year of deferral, the results of the multi-year performance indicators shall determine the ex post adjustments, if any, to be made to the outstanding amount of the Deferred Portion. All of this is subject to the vesting and payment rules provided for in the BBVA Group General Remuneration Policy.
Deferred Annual Variable Remuneration from previous years Senior Management [Table Text Block]	Deferred Annual Variable Remuneration from previous financial years 2022 (2) 2021 (1) Deferred AVR In cash (thousands of Euros) In shares In cash (thousands of Euros) In shares Senior Management Total 2021 473 124,602 — — 2020 0 0 — — 2019 1,355 320,172 — — 2018 152 41,442 697 177,104 2017 168 29,267 158 29,267 Total 2,149 515,483 855 206,371 (1) Deferred remuneration from previous financial years to be awarded after 2021 year-end. Award to Senior Management who were beneficiaries took place in 2022 in the percentages applicable in each case in accordance with the vesting and payment rules established in the remuneration policies in force in each financial year: • 2018 Deferred AVR: in 2022, the members of Senior Management who were beneficiaries have been paid the amounts that corresponded in each case in accordance with the payment schedule established in the remuneration policies in force in 2018, including the update of their portion in cash. • 2017 Deferred AVR: in 2022, the second payment (20% of the Deferred Share) has been paid to the members of the Senior Management who were beneficiaries, including the update of their portion in cash. (2) Deferred remuneration from previous years to be awarded after 2022 year-end. Award to members of Senior Management who are beneficiaries will take place in 2023 in the percentages applicable in each case in accordance with the vesting and payment rules established in the remuneration policies in force in each financial year: • 2021 Deferred AVR: corresponds to the first payment (20% of the Deferred Portion), including the update of their portion in cash. Thereafter, 80% of the 2021 Deferred AVR will be deferred, and if the conditions are met, it will be paid in 2024, 2025, 2026 and 2027. • 2019 Deferred AVR: corresponds to the first payment (60% of the Deferred Portion) or payment in full (depending on the payment schedule set out in the policies in force in 2019) including the update of their portion in cash, and after having verified that no reduction is applicable based on the result of the multi-year performance indicators determined in 2019 by the Board of Directors. In addition, the first payment of the Deferred Portion of a withholding plan is payable to two members of Senior Management. Thereafter, 40% of the 2019 Deferred AVR will be deferred for certain members of Senior Management. For the two members of Senior Management with withholding plans, the remaining 40% will be paid, if the conditions are met, in 2024 and 2025. • 2018 Deferred AVR: corresponds to the second payment (20% of the Deferred Portion) including the update of their portion in cash. Thereafter, 20% of the 2018 Deferred AVR will be deferred, and if the conditions are met, it will be paid in 2024.
Senior Management [Table Text Block]	Senior Management (thousands of Euros) Contributions (1) Funds accumulated Retirement Death and disability 2022 2021 2022 2021 2022 2021 Senior Management Total 3,694 3,056 1,465 1,333 29,435 27,472 (1) Contributions recognized to meet pension commitments to all Senior Management in 2022 and 2021, which correspond to the sum of the annual retirement pension contributions and the adjustments made to the "discretionary pension benefits" for 2021 and 2020 whose contribution was to be made in 2022 and 2021, respectively, and to the insurance premiums paid by the Bank for death and disability contingencies.

Note 2 Depreciation rates for t

Note 2 Depreciation rates for tangible assets (Details)	12 Months Ended
	Dec. 31, 2022
Buildings [member]
Effective dates of revaluation property plant and equipment [Line Items]
Effective dates of revaluation, property, plant and equipment	1% - 4%
Furniture [Member]
Effective dates of revaluation property plant and equipment [Line Items]
Effective dates of revaluation, property, plant and equipment	8% - 10%
Fixtures and fittings [member]
Effective dates of revaluation property plant and equipment [Line Items]
Effective dates of revaluation, property, plant and equipment	6% - 12%
Office equipment [member]
Effective dates of revaluation property plant and equipment [Line Items]
Effective dates of revaluation, property, plant and equipment	8% - 25%
Right of use assets [Member]
Effective dates of revaluation property plant and equipment [Line Items]
Effective dates of revaluation, property, plant and equipment	The lesser of the lease term or the useful life of the underlying asset

Note 3 Contribution to consolid

Note 3 Contribution to consolidated group total assets entities by main activities (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Contribution to Consolidated Group total assets [Line Items]
Assets	€ 713,140	€ 662,885	€ 733,797
Banking and other financial services [Member]
Contribution to Consolidated Group total assets [Line Items]
Assets	678,788	631,683	703,304
Insurance and pension and investment fund managing companies [Member]
Contribution to Consolidated Group total assets [Line Items]
Assets	31,136	29,657	28,667
Other non-financial services [Member]
Contribution to Consolidated Group total assets [Line Items]
Assets	€ 3,217	€ 1,545	€ 1,826

Note 4 Available amount for int

Note 4 Available amount for interim dividend payments (Details) € in Millions	Aug. 31, 2021 EUR (€)
Available amount for interim dividend payments [Line Items]
Profit of BBVA after the provision for income tax	€ 2,828
Maximum amount distributable	2,828
Amount of proposed interim dividend	724
BBVA cash balance available to the date	€ 46,768

Note 4 Allocation of earnings (

Note 4 Allocation of earnings (Details) € in Millions	Dec. 31, 2022 EUR (€)
Application of results [Line Items]
Profit or loss for the year allocation of earnings	€ 4,816
Distribution of results
Interim dividends application of results	724
Dividend payables	1,869
Reserves / Acumulated gains	€ 2,223

Note 5 Basic and diluted earnin

Note 5 Basic and diluted earnings per share (Details) - EUR (€) € / shares in Units, € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Basic and diluted earnings per share [Line Items]
Profit (loss), attributable to owners of parent		€ 6,420	€ 4,653	€ 1,305
Adjustment additional Tier 1 securities	[1]	(313)	(359)	(387)
Profit adjusted		6,107	4,293	917
Of which profit loss from continued operations net of remuneration of additional Tier 1 capital instruments		6,107	4,014	2,646
Of which profit from discontinued operations net of non-controlling interest		0	280	(1,729)
Weighted average number of shares outstanding		6,424	6,668	6,668
Average treasury shares		(9)	(12)	(13)
Share buyback program	[2]	(225)	(255)	0
Adjusted number of shares basic earnings per share C		6,189	6,401	6,655
Adjusted number of shares diluted earnings per share D		€ 6,189	€ 6,401	€ 6,655
Dividends recognised as distributions to owners per share		€ 0.99	€ 0.67	€ 0.14
Basic earnings (loss) per share from continuing operations		0.99	0.63	0.40
Diluted earnings (loss) per share from continuing operations		0.99	0.63	0.40
Basic earnings (loss) per share from discontinued operations		0	0.04	(0.26)
Diluted earnings (loss) per share from discontinued operations		€ 0	€ 0.04	€ (0.26)
[1](1) Remuneration in the year related to contingent convertible securities, recognized in equity (see Note 22.4).[2](2) On August 19, 2022, BBVA announced the completion of the execution of the share buyback program. In order to calculate the attributable earnings per share in 2022, it includes the average number of shares taking into account the two redemptions of shares which took place in 2022. In the year ended December 31, 2021, it takes into account 112 million shares acquired under the shares buyback program and the estimated number of shares pending to be acquired under the first tranche of the share buyback program as of December 31, 2021 (see Note 4).

Note 6 Total Group assets by op

Note 6 Total Group assets by operating segments (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Total Assets of the Group by business segments [Line Items]
Assets		€ 713,140	€ 662,885	€ 733,797
SPAIN
Total Assets of the Group by business segments [Line Items]
Assets		427,193	413,477	408,030
MEXICO
Total Assets of the Group by business segments [Line Items]
Assets		143,405	118,106	110,236
TURKEY
Total Assets of the Group by business segments [Line Items]
Assets		66,043	56,245	59,585
South America [Member]
Total Assets of the Group by business segments [Line Items]
Assets		62,067	56,124	55,436
Rest of business [Member]
Total Assets of the Group by business segments [Line Items]
Assets		49,952	40,314	35,172
Subtotal assets by operating segments [Member]
Total Assets of the Group by business segments [Line Items]
Assets		748,660	684,266	668,460
Corporate Center And Adjustments [Member]
Total Assets of the Group by business segments [Line Items]
Assets	[1]	€ (35,520)	€ (21,381)	€ 65,336
[1]1) The balance of 2020 corresponds mainly to the Group companies included within the scope of the USA Sale to PNC

Note 6 Main margins and profit

Note 6 Main margins and profit by operating segments (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
income by operating segment [Line Items]
Interest income		€ (31,432)	€ (23,015)	€ (22,389)
Gross profit		24,890	21,066	20,166
Profit (loss) before tax		10,356	7,247	5,248
Profit (loss), attributable to owners of parent		6,420	4,653	1,305
Group BBVA [Member]
income by operating segment [Line Items]
Interest income		(19,153)	(14,686)	(14,592)
Gross profit		24,890	21,066	20,166
Profit (loss) before tax		10,356	7,247	5,248
Profit or loss after tax from discontinued operations operating segments			280	(1,729)
Profit (loss), attributable to owners of parent		6,420	4,653	1,305
SPAIN
income by operating segment [Line Items]
Interest income		(3,784)	(3,502)	(3,566)
Gross profit		6,145	5,925	5,567
Profit (loss) before tax		2,625	2,122	823
Profit or loss after tax from discontinued operations operating segments			0	0
Profit (loss), attributable to owners of parent		1,678	1,581	652
MEXICO
income by operating segment [Line Items]
Interest income		(8,378)	(5,836)	(5,415)
Gross profit		10,839	7,603	7,025
Profit (loss) before tax		5,690	3,528	2,475
Profit or loss after tax from discontinued operations operating segments			0	0
Profit (loss), attributable to owners of parent		4,182	2,568	1,761
TURKEY
income by operating segment [Line Items]
Interest income		(2,631)	(2,370)	(2,783)
Gross profit		3,185	3,422	3,573
Profit (loss) before tax		1,644	1,953	1,522
Profit or loss after tax from discontinued operations operating segments			0	0
Profit (loss), attributable to owners of parent		509	740	563
South America [Member]
income by operating segment [Line Items]
Interest income		(4,137)	(2,859)	(2,701)
Gross profit		4,261	3,162	3,225
Profit (loss) before tax		1,429	961	896
Profit or loss after tax from discontinued operations operating segments			0	0
Profit (loss), attributable to owners of parent		734	491	446
Rest of business [Member]
income by operating segment [Line Items]
Interest income		(332)	(281)	(291)
Gross profit		790	741	839
Profit (loss) before tax		277	314	280
Profit or loss after tax from discontinued operations operating segments			0	0
Profit (loss), attributable to owners of parent		240	254	222
Corporate center [Member]
income by operating segment [Line Items]
Interest income	[1]	(109)	(163)	(164)
Gross profit	[1]	(329)	212	(63)
Profit (loss) before tax	[1]	(1,309)	(1,632)	(748)
Profit or loss after tax from discontinued operations operating segments	[1]		280	(1,729)
Profit (loss), attributable to owners of parent	[1]	€ (922)	€ (980)	€ (2,339)
[1](1) Adjustments include: (I) the impact of the purchase of offices in Spain in 2022 in the transaction with Merlin Properties (see Note 17); (II) the costs associated with the collective layoff procedure and the closing of offices in 2021 (see Note 24); and (III) the capital gain from the bancassurance transaction with Allianz in 2020 (see Note 3).

Note 7 Amount of payment deferr

Note 7 Amount of payment deferral and financing with public guarantees of the Group (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Amount of payment deferral and financing with public guarantees of the Group [Line Items]
Operations with payment deferral	€ 18,103	€ 21,931
Operations financing with public guarantee	13,955	16,093
Total operations with payment deferral and guarantees	€ 32,059	€ 38,025
Credit investment percentage	8.20%	10.90%
Current [Member]
Amount of payment deferral and financing with public guarantees of the Group [Line Items]
Operations with payment deferral	€ 0	€ 189
Finished [Member]
Amount of payment deferral and financing with public guarantees of the Group [Line Items]
Operations with payment deferral	18,103	21,743
Number of clients [Member]
Amount of payment deferral and financing with public guarantees of the Group [Line Items]
Operations with payment deferral	1,791,756	2,188,720
Operations financing with public guarantee	€ 248,009	€ 264,809

Note 7 Amount of payment defe_2

Note 7 Amount of payment deferral and financing with public guarantees by concept (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Bbva group [Member]
Operations by concept [Line Items]
Payment deferral	€ 18,103	€ 21,931
Public guarantees given by the group	13,955	16,093
Private individuals [Member]
Operations by concept [Line Items]
Payment deferral	12,974	15,011
Public guarantees given by the group	1,302	1,376
Mortgages [member]
Operations by concept [Line Items]
Payment deferral	9,542	10,291
Public guarantees given by the group	5	6
Small companies [Member]
Operations by concept [Line Items]
Payment deferral	2,725	3,994
Public guarantees given by the group	9,672	10,911
Non financial entities [Member]
Operations by concept [Line Items]
Payment deferral	2,315	2,803
Public guarantees given by the group	2,964	3,788
Other [Member]
Operations by concept [Line Items]
Payment deferral	90	122
Public guarantees given by the group	18	18
Current [Member] | Bbva group [Member]
Operations by concept [Line Items]
Payment deferral	0	189
Current [Member] | Private individuals [Member]
Operations by concept [Line Items]
Payment deferral	0	107
Current [Member] | Mortgages [member]
Operations by concept [Line Items]
Payment deferral	0	97
Current [Member] | Small companies [Member]
Operations by concept [Line Items]
Payment deferral	0	44
Current [Member] | Non financial entities [Member]
Operations by concept [Line Items]
Payment deferral	0	37
Current [Member] | Other [Member]
Operations by concept [Line Items]
Payment deferral	0	0
Finished [Member] | Bbva group [Member]
Operations by concept [Line Items]
Payment deferral	18,103	21,743
Finished [Member] | Private individuals [Member]
Operations by concept [Line Items]
Payment deferral	12,974	14,904
Finished [Member] | Mortgages [member]
Operations by concept [Line Items]
Payment deferral	9,542	10,195
Finished [Member] | Small companies [Member]
Operations by concept [Line Items]
Payment deferral	2,725	3,950
Finished [Member] | Non financial entities [Member]
Operations by concept [Line Items]
Payment deferral	2,315	2,766
Finished [Member] | Other [Member]
Operations by concept [Line Items]
Payment deferral	€ 90	€ 122

Note 7 Amount of financing with

Note 7 Amount of financing with public guarantees of the Group by stages (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Operations by concept [Line Items]
Total operations by concept	€ 13,955	€ 16,093
Households	1,302	1,376
Of which mortages	5	6
SMEs	9,672	10,911
Non financial entities	2,964	3,788
Other concepts	18	18
Stage 1 and 2 [Member]
Operations by concept [Line Items]
Total operations by concept	13,109	15,526
Households	1,240	1,347
Of which mortages	5	6
SMEs	9,041	10,522
Non financial entities	2,811	3,639
Other concepts	17	18
Stage 3 [Member]
Operations by concept [Line Items]
Total operations by concept	847	568
Households	62	29
Of which mortages	0	0
SMEs	631	389
Non financial entities	153	149
Other concepts	€ 0	€ 0

Note 7 Positive scenario of GDP

Note 7 Positive scenario of GDP, unemployment rate and HPI for the main geographies (Details) - Positive scenario [Member]	Dec. 31, 2022	Dec. 31, 2021
SPAIN | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		5.52%
Unemployment		14.42%
HPI		0.33%
SPAIN | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	4.90%	6.14%
Unemployment	12.27%	12.50%
HPI	(2.96%)	4.70%
SPAIN | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	1.85%	5.13%
Unemployment	11.35%	10.05%
HPI	(0.61%)	3.06%
SPAIN | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	3.60%	2.61%
Unemployment	9.75%	8.48%
HPI	1.58%	1.87%
SPAIN | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	3%	2.22%
Unemployment	8.36%	7.49%
HPI	1.67%	1.56%
SPAIN | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	2.95%	2.19%
Unemployment	7.02%	6.71%
HPI	2.20%	1.19%
SPAIN | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	2.93%
Unemployment	5.87%
HPI	2.31%
MEXICO | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		6.39%
Unemployment		4.18%
HPI		2.35%
MEXICO | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	2.97%	4.07%
Unemployment	3.28%	3.89%
HPI	0.84%	5.38%
MEXICO | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	1.45%	2.81%
Unemployment	3.04%	3.75%
HPI	4.23%	3.85%
MEXICO | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	2.33%	2.17%
Unemployment	2.99%	3.69%
HPI	3.07%	3.07%
MEXICO | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	1.91%	1.88%
Unemployment	3.01%	3.64%
HPI	4.18%	4.08%
MEXICO | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	1.78%	1.83%
Unemployment	3.01%	3.59%
HPI	3.26%	3.95%
MEXICO | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	1.81%
Unemployment	3%
HPI	4.39%
TURKEY | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		11.63%
Unemployment		11.90%
TURKEY | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	7.59%	5.60%
Unemployment	10%	11.35%
TURKEY | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	6.61%	5.80%
Unemployment	8.85%	11.93%
TURKEY | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	(0.70%)	3.62%
Unemployment	10.76%	12.66%
TURKEY | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	3.91%	3.66%
Unemployment	11.78%	12.94%
TURKEY | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	3.90%	3.66%
Unemployment	11.81%	13.05%
TURKEY | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	3.86%
Unemployment	11.81%
PERU | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		13.60%
Unemployment		11.33%
PERU | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	4%	4.91%
Unemployment	7.67%	7.50%
PERU | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	5.12%	3.78%
Unemployment	7.28%	6.82%
PERU | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	3.15%	2.76%
Unemployment	6.79%	6.55%
PERU | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.19%	2.34%
Unemployment	6.60%	6.52%
PERU | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	2.21%	2.28%
Unemployment	6.52%	6.47%
PERU | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	2.21%
Unemployment	6.49%
ARGENTINA | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		9.91%
Unemployment		15.12%
ARGENTINA | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	7.42%	6.69%
Unemployment	11.97%	11.34%
ARGENTINA | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	3.86%	3.02%
Unemployment	9.39%	9.48%
ARGENTINA | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	(1.02%)	2.09%
Unemployment	7.68%	7.99%
ARGENTINA | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.79%	2.16%
Unemployment	6.77%	6.89%
ARGENTINA | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	2.87%	2.12%
Unemployment	6.89%	6.88%
ARGENTINA | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	3.62%
Unemployment	6.81%
COLOMBIA | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		9.89%
Unemployment		15.36%
COLOMBIA | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	8.78%	5.33%
Unemployment	11.41%	13.60%
COLOMBIA | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	2.04%	3.38%
Unemployment	12.20%	13.22%
COLOMBIA | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	2.07%	3.30%
Unemployment	12.77%	12.31%
COLOMBIA | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.44%	3.44%
Unemployment	12.65%	11.58%
COLOMBIA | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	3.11%	3.51%
Unemployment	12.15%	11.32%
COLOMBIA | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	3.28%
Unemployment	10.47%

Note 7 Base scenario of GDP, un

Note 7 Base scenario of GDP, unemployment rate and HPI for the main geographies (Details) - Base scenario [Member]	Dec. 31, 2022	Dec. 31, 2021
SPAIN | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		5.23%
Unemployment		14.93%
HPI		(0.20%)
SPAIN | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	4.61%	5.49%
Unemployment	12.78%	13.98%
HPI	(3.50%)	2.91%
SPAIN | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	1.20%	4.89%
Unemployment	12.83%	11.68%
HPI	(2.41%)	2.04%
SPAIN | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	3.37%	2.59%
Unemployment	11.38%	10.08%
HPI	0.55%	1.50%
SPAIN | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.98%	2.22%
Unemployment	9.95%	9.05%
HPI	1.30%	1.10%
SPAIN | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	2.95%	2.19%
Unemployment	8.58%	8.15%
HPI	1.74%	0.74%
SPAIN | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	2.93%
Unemployment	7.18%
HPI	1.86%
MEXICO | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		5.98%
Unemployment		4.22%
HPI		2.46%
MEXICO | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	2.56%	3.19%
Unemployment	3.32%	4.05%
HPI	0.95%	5.30%
MEXICO | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	0.58%	2.54%
Unemployment	3.20%	3.92%
HPI	4.14%	3.68%
MEXICO | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	2.05%	2.09%
Unemployment	3.17%	3.83%
HPI	2.90%	3.07%
MEXICO | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	1.84%	1.87%
Unemployment	3.15%	3.77%
HPI	4.19%	4.08%
MEXICO | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	1.76%	1.82%
Unemployment	3.14%	3.71%
HPI	3.27%	3.93%
MEXICO | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	1.79%
Unemployment	3.13%
HPI	4.37%
TURKEY | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		9.46%
Unemployment		12.43%
TURKEY | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	5.47%	1.98%
Unemployment	10.53%	12.80%
TURKEY | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	3.02%	5.04%
Unemployment	10.30%	12.93%
TURKEY | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	(1.50%)	3.49%
Unemployment	11.75%	13.03%
TURKEY | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	3.78%	3.54%
Unemployment	12.15%	13.13%
TURKEY | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	3.78%	3.53%
Unemployment	12%	13.23%
TURKEY | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	3.74%
Unemployment	12%
PERU | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		12.22%
Unemployment		11.38%
PERU | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	2.69%	2.32%
Unemployment	7.72%	7.70%
PERU | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	2.54%	3.05%
Unemployment	7.48%	7.06%
PERU | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	2.42%	2.76%
Unemployment	7.03%	6.76%
PERU | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.19%	2.34%
Unemployment	6.80%	6.70%
PERU | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	2.21%	2.28%
Unemployment	6.70%	6.64%
PERU | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	2.21%
Unemployment	6.68%
ARGENTINA | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		7.49%
Unemployment		15.50%
ARGENTINA | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	5%	2.30%
Unemployment	12.35%	12.35%
ARGENTINA | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	(0.50%)	2.04%
Unemployment	10.40%	10.40%
ARGENTINA | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	(2.04%)	1.98%
Unemployment	8.60%	8.60%
ARGENTINA | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.70%	2.03%
Unemployment	7.38%	7.38%
ARGENTINA | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	2.73%	1.99%
Unemployment	7.38%	7.38%
ARGENTINA | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	3.49%
Unemployment	7.30%
COLOMBIA | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		9.17%
Unemployment		15.44%
COLOMBIA | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	8.05%	4.02%
Unemployment	11.49%	13.86%
COLOMBIA | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	0.72%	3.13%
Unemployment	12.45%	13.51%
COLOMBIA | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	1.81%	3.29%
Unemployment	13.06%	12.60%
COLOMBIA | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.44%	3.44%
Unemployment	12.94%	11.87%
COLOMBIA | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	3.10%	3.51%
Unemployment	12.43%	11.53%
COLOMBIA | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	3.28%
Unemployment	10.65%

Note 7 Negative scenario of GDP

Note 7 Negative scenario of GDP, unemployment rate and HPI for the main geographies (Details) - Negative scenario [Member]	Dec. 31, 2022	Dec. 31, 2021
SPAIN | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		4.95%
Unemployment		15.41%
HPI		(0.82%)
SPAIN | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	4.33%	4.88%
Unemployment	13.26%	15.41%
HPI	(4.13%)	1.31%
SPAIN | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	0.58%	4.68%
Unemployment	14.26%	13.25%
HPI	(4.02%)	1.09%
SPAIN | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	3.15%	2.54%
Unemployment	12.95%	11.65%
HPI	(0.40%)	0.99%
SPAIN | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.93%	2.18%
Unemployment	11.53%	10.62%
HPI	0.79%	0.35%
SPAIN | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	2.91%	2.15%
Unemployment	10.14%	9.61%
HPI	0.99%	(0.01%)
SPAIN | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	2.89%
Unemployment	8.77%
HPI	1.10%
MEXICO | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		5.58%
Unemployment		4.27%
HPI		2.54%
MEXICO | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	2.17%	2.33%
Unemployment	3.37%	4.23%
HPI	1.03%	5.13%
MEXICO | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	(0.28%)	2.26%
Unemployment	3.38%	4.10%
HPI	3.97%	3.48%
MEXICO | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	1.77%	2.03%
Unemployment	3.35%	3.99%
HPI	2.69%	2.92%
MEXICO | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	1.77%	1.82%
Unemployment	3.30%	3.90%
HPI	4.04%	4.05%
MEXICO | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	1.72%	1.78%
Unemployment	3.27%	3.84%
HPI	3.24%	3.93%
MEXICO | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	1.75%
Unemployment	3.26%
HPI	4.37%
TURKEY | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		7.29%
Unemployment		12.94%
TURKEY | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	3.35%	(1.87%)
Unemployment	11.04%	14.26%
TURKEY | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	(0.79%)	4.09%
Unemployment	11.76%	13.99%
TURKEY | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	(2.49%)	3.40%
Unemployment	12.82%	13.41%
TURKEY | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	3.70%	3.47%
Unemployment	12.53%	13.31%
TURKEY | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	3.70%	3.46%
Unemployment	12.19%	13.40%
TURKEY | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	3.66%
Unemployment	12.16%
PERU | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		10.84%
Unemployment		11.43%
PERU | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	1.39%	(0.28%)
Unemployment	7.77%	7.90%
PERU | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	(0.05%)	2.31%
Unemployment	7.69%	7.30%
PERU | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	1.67%	2.76%
Unemployment	7.27%	6.98%
PERU | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.19%	2.34%
Unemployment	7.02%	6.91%
PERU | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	2.21%	2.28%
Unemployment	6.91%	6.85%
PERU | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	2.21%
Unemployment	6.88%
ARGENTINA | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		5.14%
Unemployment		15.86%
ARGENTINA | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	2.66%	(2.34%)
Unemployment	12.71%	13.33%
ARGENTINA | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	(5.10%)	0.85%
Unemployment	11.38%	11.29%
ARGENTINA | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	(3.29%)	1.86%
Unemployment	9.49%	9.19%
ARGENTINA | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.59%	1.88%
Unemployment	7.97%	7.83%
ARGENTINA | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	2.57%	1.83%
Unemployment	7.83%	7.85%
ARGENTINA | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	3.33%
Unemployment	7.78%
COLOMBIA | 2021 [Member]
Macroeconomic variables [Line Items]
GDP		8.43%
Unemployment		15.52%
COLOMBIA | 2022 [Member]
Macroeconomic variables [Line Items]
GDP	7.30%	2.72%
Unemployment	11.57%	14.12%
COLOMBIA | 2023 [Member]
Macroeconomic variables [Line Items]
GDP	(0.59%)	2.83%
Unemployment	12.71%	13.79%
COLOMBIA | 2024 [Member]
Macroeconomic variables [Line Items]
GDP	1.50%	3.29%
Unemployment	13.34%	12.87%
COLOMBIA | 2025 [Member]
Macroeconomic variables [Line Items]
GDP	2.44%	3.43%
Unemployment	13.21%	12.13%
COLOMBIA | 2026 [Member]
Macroeconomic variables [Line Items]
GDP	3.10%	3.51%
Unemployment	12.70%	11.71%
COLOMBIA | 2027 [Member]
Macroeconomic variables [Line Items]
GDP	3.28%
Unemployment	10.86%

Note 7 Expected loss variation

Note 7 Expected loss variation as of december (Details)	Dec. 31, 2022	Dec. 31, 2021
Bbva group [Member] | Total portfolio [Member]
Basic point [Line Items]
GDP -100 bp	2.23%	2.37%
GDP over100 bp	(1.95%)	(2.24%)
Bbva group [Member] | Retail [Member]
Basic point [Line Items]
GDP -100 bp	1.51%	1.65%
GDP over100 bp	(1.35%)	(1.58%)
Bbva group [Member] | Companies [Member]
Basic point [Line Items]
GDP -100 bp	0.67%	0.46%
GDP over100 bp	(0.55%)	(0.44%)
Bbva group [Member] | Fixed income [Member]
Basic point [Line Items]
GDP -100 bp	0.03%	0.03%
GDP over100 bp	(0.03%)	(0.03%)
SPAIN | Total portfolio [Member]
Basic point [Line Items]
GDP -100 bp	1.18%	0.92%
GDP over100 bp	(0.95%)	(0.88%)
SPAIN | Retail [Member]
Basic point [Line Items]
GDP -100 bp	0.62%	0.58%
GDP over100 bp	(0.52%)	(0.57%)
Housing price -100 bp	0.23%	0.54%
Housing price over100 bp	(0.22%)	(0.53%)
SPAIN | Companies [Member]
Basic point [Line Items]
GDP -100 bp	0.54%	0.19%
GDP over100 bp	(0.42%)	(0.18%)
Housing price -100 bp	0.01%	0.04%
Housing price over100 bp	(0.01%)	(0.04%)
MEXICO | Total portfolio [Member]
Basic point [Line Items]
GDP -100 bp	0.67%	0.72%
GDP over100 bp	(0.63%)	(0.69%)
MEXICO | Retail [Member]
Basic point [Line Items]
GDP -100 bp	0.63%	0.65%
GDP over100 bp	(0.60%)	(0.61%)
Housing price -100 bp	0.04%	0.05%
Housing price over100 bp	(0.03%)	(0.05%)
MEXICO | Companies [Member]
Basic point [Line Items]
GDP -100 bp	0.03%	0.03%
GDP over100 bp	(0.03%)	(0.04%)
TURKEY | Total portfolio [Member]
Basic point [Line Items]
GDP -100 bp	0.19%	0.17%
GDP over100 bp	(0.18%)	(0.17%)
TURKEY | Retail [Member]
Basic point [Line Items]
GDP -100 bp	0.12%	0.11%
GDP over100 bp	(0.11%)	(0.10%)
TURKEY | Companies [Member]
Basic point [Line Items]
GDP -100 bp	0.05%	0.06%
GDP over100 bp	(0.05%)	(0.06%)

Note 7 Maximum credit risk expo

Note 7 Maximum credit risk exposure (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Total stage [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	€ 816,778	€ 753,730	€ 747,145
Total stage [Member] | Financial assets held for trading [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	70,763	92,560	65,696
Total stage [Member] | Financial assets held for trading [Member] | equity instruments [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	4,404	15,963	11,458
Total stage [Member] | Financial assets held for trading [Member] | Debt securities [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	24,367	25,790	23,970
Total stage [Member] | Financial assets held for trading [Member] | loans and advances [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	41,993	50,807	30,268
Total stage [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	6,888	6,086	5,198
Total stage [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | equity instruments [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	6,511	5,303	4,133
Total stage [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | Debt securities [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	129	128	356
Total stage [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | loans and advances [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	247	655	709
Total stage [Member] | Financial assets designated at fair value through profit or loss [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	913	1,092	1,117
Total stage [Member] | Derivatives [member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	53,101	43,687	46,302
Total stage [Member] | Financial assets at fair value through other comprehensive income, category [member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	59,100	60,495	69,537
Total stage [Member] | Financial assets at fair value through other comprehensive income, category [member] | equity instruments [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	1,198	1,320	1,100
Total stage [Member] | Financial assets at fair value through other comprehensive income, category [member] | Debt securities [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	57,876	59,148	68,404
Total stage [Member] | Financial assets at fair value through other comprehensive income, category [member] | Loans and advances to credit institutions [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	26	27	33
Total stage [Member] | Financial assets at amortised cost, category [member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	433,445	383,870	379,857
Total stage [Member] | Financial assets at amortised cost, category [member] | Debt securities [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	43,700	34,833	35,785
Total stage [Member] | Financial assets at amortised cost, category [member] | Loans and advances to central banks [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	4,420	5,687	6,229
Total stage [Member] | Financial assets at amortised cost, category [member] | Loans and advances to credit institutions [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	16,066	13,295	14,591
Total stage [Member] | Financial assets at amortised cost, category [member] | Loans and advances to customers [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	369,260	330,055	323,252
Total stage [Member] | Total financial assets risk [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	624,210	587,789	567,705
Total stage [Member] | Total loan commitments and financial guarantees [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	192,568	165,941	179,440
Total stage [Member] | Total loan commitments and financial guarantees [Member] | Loan commitments given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	136,920	119,618	132,584
Total stage [Member] | Total loan commitments and financial guarantees [Member] | Financial guarantees given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	16,511	11,720	10,665
Total stage [Member] | Total loan commitments and financial guarantees [Member] | Other commitments given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	39,137	34,604	36,190
Stage 1 [Member] | Financial assets at fair value through other comprehensive income, category [member] | Debt securities [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	57,028	58,587	67,995
Stage 1 [Member] | Financial assets at fair value through other comprehensive income, category [member] | Loans and advances to credit institutions [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	26	27	33
Stage 1 [Member] | Financial assets at amortised cost, category [member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	386,048	334,772	334,552
Stage 1 [Member] | Financial assets at amortised cost, category [member] | Debt securities [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	43,433	34,605	35,759
Stage 1 [Member] | Financial assets at amortised cost, category [member] | Loans and advances to central banks [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	4,420	5,687	6,229
Stage 1 [Member] | Financial assets at amortised cost, category [member] | Loans and advances to credit institutions [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	15,997	13,285	14,565
Stage 1 [Member] | Financial assets at amortised cost, category [member] | Loans and advances to customers [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	322,199	281,195	277,998
Stage 1 [Member] | Total loan commitments and financial guarantees [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	181,427	152,914	165,726
Stage 1 [Member] | Total loan commitments and financial guarantees [Member] | Loan commitments given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	130,459	112,494	124,104
Stage 1 [Member] | Total loan commitments and financial guarantees [Member] | Financial guarantees given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	15,214	10,146	9,208
Stage 1 [Member] | Total loan commitments and financial guarantees [Member] | Other commitments given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	35,753	30,274	32,414
Stage 2 [Member] | Financial assets at fair value through other comprehensive income, category [member] | Debt securities [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	822	561	410
Stage 2 [Member] | Financial assets at fair value through other comprehensive income, category [member] | Loans and advances to credit institutions [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	0	0	0
Stage 2 [Member] | Financial assets at amortised cost, category [member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	33,873	34,418	30,607
Stage 2 [Member] | Financial assets at amortised cost, category [member] | Debt securities [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	237	205	6
Stage 2 [Member] | Financial assets at amortised cost, category [member] | Loans and advances to central banks [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	0	0	0
Stage 2 [Member] | Financial assets at amortised cost, category [member] | Loans and advances to credit institutions [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	69	10	20
Stage 2 [Member] | Financial assets at amortised cost, category [member] | Loans and advances to customers [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	33,568	34,203	30,581
Stage 2 [Member] | Total loan commitments and financial guarantees [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	9,993	12,070	12,682
Stage 2 [Member] | Total loan commitments and financial guarantees [Member] | Loan commitments given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	6,283	6,953	8,214
Stage 2 [Member] | Total loan commitments and financial guarantees [Member] | Financial guarantees given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	1,015	1,329	1,168
Stage 2 [Member] | Total loan commitments and financial guarantees [Member] | Other commitments given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	2,695	3,789	3,300
Stage 3 [Member] | Financial assets at fair value through other comprehensive income, category [member] | Debt securities [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	26	0	0
Stage 3 [Member] | Financial assets at fair value through other comprehensive income, category [member] | Loans and advances to credit institutions [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	0	0	0
Stage 3 [Member] | Financial assets at amortised cost, category [member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	13,523	14,680	14,698
Stage 3 [Member] | Financial assets at amortised cost, category [member] | Debt securities [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	30	22	20
Stage 3 [Member] | Financial assets at amortised cost, category [member] | Loans and advances to central banks [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	0	0	0
Stage 3 [Member] | Financial assets at amortised cost, category [member] | Loans and advances to credit institutions [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk		0	6
Stage 3 [Member] | Financial assets at amortised cost, category [member] | Loans and advances to customers [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	13,493	14,657	14,672
Stage 3 [Member] | Total loan commitments and financial guarantees [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	1,147	957	1,032
Stage 3 [Member] | Total loan commitments and financial guarantees [Member] | Loan commitments given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	177	171	265
Stage 3 [Member] | Total loan commitments and financial guarantees [Member] | Financial guarantees given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	281	245	290
Stage 3 [Member] | Total loan commitments and financial guarantees [Member] | Other commitments given [Member]
Credit Exposure Classes of Financial Instruments [Line Items]
Maximum exposure to credit risk	€ 689	€ 541	€ 477

Note 7 Maximum Credit Risk Ex_2

Note 7 Maximum Credit Risk Exposure, accumulated allowances and carrying amount by geographical location (Details) - EUR (€) € in Millions	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Maximum Exposure to Credit Risk [Line Items]
Loans and advances to customers	€ 358,023		€ 318,939		€ 311,147
SPAIN
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	214,126	[1]	201,405	[2]	195,983	[3]
Allowance account for credit losses of financial assets	(4,860)	[1]	(5,277)	[2]	(5,679)	[3]
Loans and advances to customers	209,266	[1]	196,129	[2]	190,304	[3]
MEXICO
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	74,252		57,847		52,211
Allowance account for credit losses of financial assets	(2,496)		(2,038)		(2,211)
Loans and advances to customers	71,756		55,809		50,000
TURKEY
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	39,547	[4]	33,472	[5]	39,633	[6]
Allowance account for credit losses of financial assets	(2,105)	[4]	(2,058)	[5]	(2,338)	[6]
Loans and advances to customers	37,443	[4]	31,414	[5]	37,295	[6]
South America [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	40,288	[7]	36,335	[8]	34,499	[9]
Allowance account for credit losses of financial assets	(1,768)	[7]	(1,736)	[8]	(1,870)	[9]
Loans and advances to customers	38,519	[7]	34,599	[8]	32,629	[9]
Other Countries [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	1,047		996		925
Allowance account for credit losses of financial assets	(8)		(8)		(7)
Loans and advances to customers	1,039		988		918
Total maximum credit risk exposures [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	369,260	[10]	330,055	[11]	323,252	[12]
Allowance account for credit losses of financial assets	(11,237)	[10]	(11,116)	[11]	(12,105)	[12]
Loans and advances to customers	358,023	[10]	318,939	[11]	311,147	[12]
Of which individual [Member]
Maximum Exposure to Credit Risk [Line Items]
Allowance account for credit losses of financial assets	(2,164)		(2,528)		(2,611)
Of which collective [Member]
Maximum Exposure to Credit Risk [Line Items]
Allowance account for credit losses of financial assets	(9,073)		(8,587)		(9,494)
Stage 1 [Member] | SPAIN
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	187,037	[1]	171,883	[2]	171,397	[3]
Allowance account for credit losses of financial assets	(518)	[1]	(722)	[2]	(753)	[3]
Loans and advances to customers	186,519	[1]	171,161	[2]	170,644	[3]
Stage 1 [Member] | MEXICO
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	66,971		51,665		46,373
Allowance account for credit losses of financial assets	(955)		(740)		(685)
Loans and advances to customers	66,017		50,925		45,688
Stage 1 [Member] | TURKEY
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	32,755	[4]	26,497	[5]	30,832	[6]
Allowance account for credit losses of financial assets	(224)	[4]	(224)	[5]	(246)	[6]
Loans and advances to customers	32,531	[4]	26,273	[5]	30,586	[6]
Stage 1 [Member] | South America [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	34,401	[7]	30,166	[8]	28,484	[9]
Allowance account for credit losses of financial assets	(318)	[7]	(277)	[8]	(320)	[9]
Loans and advances to customers	34,083	[7]	29,889	[8]	28,165	[9]
Stage 1 [Member] | Other Countries [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	1,035		984		912
Allowance account for credit losses of financial assets	0		(1)		(1)
Loans and advances to customers	1,035		983		911
Stage 1 [Member] | Total maximum credit risk exposures [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	322,199	[10]	281,195	[11]	277,998	[12]
Allowance account for credit losses of financial assets	(2,014)	[10]	(1,964)	[11]	(2,005)	[12]
Loans and advances to customers	320,185	[10]	279,231	[11]	275,993	[12]
Stage 1 [Member] | Of which individual [Member]
Maximum Exposure to Credit Risk [Line Items]
Allowance account for credit losses of financial assets	(21)		(4)		(10)
Stage 1 [Member] | Of which collective [Member]
Maximum Exposure to Credit Risk [Line Items]
Allowance account for credit losses of financial assets	(1,994)		(1,959)		(1,995)
Stage 2 [Member] | SPAIN
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	19,621	[1]	21,380	[2]	16,387	[3]
Allowance account for credit losses of financial assets	(759)	[1]	(923)	[2]	(849)	[3]
Loans and advances to customers	18,862	[1]	20,457	[2]	15,538	[3]
Stage 2 [Member] | MEXICO
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	5,342		4,261		4,071
Allowance account for credit losses of financial assets	(475)		(381)		(442)
Loans and advances to customers	4,866		3,880		3,628
Stage 2 [Member] | TURKEY
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	4,436	[4]	4,134	[5]	5,806	[6]
Allowance account for credit losses of financial assets	(358)	[4]	(424)	[5]	(535)	[6]
Loans and advances to customers	4,078	[4]	3,711	[5]	5,272	[6]
Stage 2 [Member] | South America [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	4,166	[7]	4,425	[8]	4,312	[9]
Allowance account for credit losses of financial assets	(345)	[7]	(362)	[8]	(460)	[9]
Loans and advances to customers	3,821	[7]	4,062	[8]	3,852	[9]
Stage 2 [Member] | Other Countries [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	3		3		5
Allowance account for credit losses of financial assets	0		0		0
Loans and advances to customers	3		3		4
Stage 2 [Member] | Total maximum credit risk exposures [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	33,568	[10]	34,203	[11]	30,581	[12]
Allowance account for credit losses of financial assets	(1,938)	[10]	(2,091)	[11]	(2,287)	[12]
Loans and advances to customers	31,629	[10]	32,112	[11]	28,294	[12]
Stage 2 [Member] | Of which individual [Member]
Maximum Exposure to Credit Risk [Line Items]
Allowance account for credit losses of financial assets	(604)		(657)		(479)
Stage 2 [Member] | Of which collective [Member]
Maximum Exposure to Credit Risk [Line Items]
Allowance account for credit losses of financial assets	(1,334)		(1,434)		(1,808)
Stage 3 [Member] | SPAIN
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	7,468	[1]	8,143	[2]	8,199	[3]
Allowance account for credit losses of financial assets	(3,583)	[1]	(3,631)	[2]	(4,077)	[3]
Loans and advances to customers	3,885	[1]	4,511	[2]	4,122	[3]
Stage 3 [Member] | MEXICO
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	1,939		1,921		1,767
Allowance account for credit losses of financial assets	(1,066)		(916)		(1,083)
Loans and advances to customers	873		1,005		684
Stage 3 [Member] | TURKEY
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	2,356	[4]	2,841	[5]	2,995	[6]
Allowance account for credit losses of financial assets	(1,523)	[4]	(1,410)	[5]	(1,557)	[6]
Loans and advances to customers	833	[4]	1,431	[5]	1,438	[6]
Stage 3 [Member] | South America [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	1,721	[7]	1,744	[8]	1,703	[9]
Allowance account for credit losses of financial assets	(1,105)	[7]	(1,096)	[8]	(1,090)	[9]
Loans and advances to customers	615	[7]	648	[8]	612	[9]
Stage 3 [Member] | Other Countries [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	9		9		8
Allowance account for credit losses of financial assets	(7)		(7)		(6)
Loans and advances to customers	2		2		2
Stage 3 [Member] | Total maximum credit risk exposures [Member]
Maximum Exposure to Credit Risk [Line Items]
Maximum exposure to credit risk	13,493		14,657	[11]	14,672	[12]
Allowance account for credit losses of financial assets	(7,284)	[10]	(7,061)	[11]	(7,813)	[12]
Loans and advances to customers	6,208	[10]	7,596	[11]	6,860	[12]
Stage 3 [Member] | Of which individual [Member]
Maximum Exposure to Credit Risk [Line Items]
Allowance account for credit losses of financial assets	(1,539)		(1,867)		(2,122)
Stage 3 [Member] | Of which collective [Member]
Maximum Exposure to Credit Risk [Line Items]
Allowance account for credit losses of financial assets	€ (5,745)		€ (5,194)		€ (5,691)
[1](1) Spain includes all countries where BBVA, S.A. operates.[2](1) Spain includes all countries where BBVA, S.A. operates.[3](1) Spain includes all countries where BBVA, S.A. operates.[4](2) Turkey includes all countries in which Garanti BBVA operates.[5](2) Turkey includes all countries in which Garanti BBVA operates.[6](2) Turkey includes all countries in which Garanti BBVA operates.[7](3) In South America, BBVA Group operates mainly in Argentina, Colombia, Peru and Uruguay.[8](3) In South America, BBVA Group operates mainly in Argentina, Colombia, Peru and Uruguay.[9](3) In South America, BBVA Group operates mainly in Argentina, Colombia, Peru and Uruguay.[10](4) The amount of the accumulated allowances includes the provisions recorded for credit risk over the remaining expected lifetime of purchased financial instruments. Those provisions were determined at the moment of the Purchase Price Allocation and were originated mainly in the acquisition of Catalunya Banc S.A. (as of December 31, 2022, the remaining balance was €190 million). These valuation adjustments are recognized in the consolidated income statement during the residual life of the operations or are applied to the value corrections when the losses materialize.[11](4) The amount of the accumulated allowances includes the provisions recorded for credit risk over the remaining expected lifetime of purchased financial instruments. Those provisions were determined at the moment of the Purchase Price Allocation and were originated mainly in the acquisition of Catalunya Banc S.A. (as of December 31, 2021 the remaining balance was €266 million). These valuation adjustments are recognized in the consolidated income statement during the residual life of the operations or are applied to the value corrections when the losses materialize.[12](4) The amount of the accumulated allowances includes the provisions recorded for credit risk over the remaining expected lifetime of purchased financial instruments. Those provisions were determined at the moment of the Purchase Price Allocation and were originated mainly in the acquisition of Catalunya Banc S.A. (as of December 31, 2020 the remaining balance was €363 million). These valuation adjustments are recognized in the consolidated income statement during the residual life of the operations or are applied to the value corrections when the losses materialize

Note 7 Maximum credit risk ex_3

Note 7 Maximum credit risk exposure, accumulated allowances and carrying amount by counterparty (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Maximum credit risk exposure to customers [Line Items]
Loans and advances to customers	€ 358,023	€ 318,939	€ 311,147
Public administration [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(20,922)	(19,719)	(19,439)
Allowance account for credit losses of financial assets	30	37	48
Loans and advances to customers	20,892	19,682	19,391
Other financial corporations [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(12,802)	(9,826)	(9,856)
Allowance account for credit losses of financial assets	37	23	39
Loans and advances to customers	12,765	9,804	9,817
Non financial corporations [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(171,006)	(146,797)	(142,547)
Allowance account for credit losses of financial assets	5,495	5,804	6,123
Loans and advances to customers	165,510	140,993	136,424
Households [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(164,530)	(153,714)	(151,410)
Allowance account for credit losses of financial assets	5,675	5,253	5,895
Loans and advances to customers	158,855	148,461	145,515
Loans and advances to customers [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(369,260)	(330,055)	(323,252)
Allowance account for credit losses of financial assets	11,237	11,116	12,105
Loans and advances to customers	358,023	318,939	311,147
Stage 1 [Member] | Public administration [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(20,582)	(19,287)	(19,163)
Allowance account for credit losses of financial assets	8	13	14
Loans and advances to customers	20,574	19,274	19,149
Stage 1 [Member] | Other financial corporations [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(12,548)	(9,672)	(9,747)
Allowance account for credit losses of financial assets	15	8	25
Loans and advances to customers	12,533	9,664	9,722
Stage 1 [Member] | Non financial corporations [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(149,579)	(120,140)	(119,891)
Allowance account for credit losses of financial assets	675	759	774
Loans and advances to customers	148,903	119,381	119,117
Stage 1 [Member] | Households [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(139,491)	(132,096)	(129,196)
Allowance account for credit losses of financial assets	1,316	1,184	1,192
Loans and advances to customers	138,175	130,912	128,005
Stage 1 [Member] | Loans and advances to customers [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(322,199)	(281,195)	(277,998)
Allowance account for credit losses of financial assets	2,014	1,964	2,005
Loans and advances to customers	320,185	279,231	275,993
Stage 2 [Member] | Public administration [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(302)	(369)	(200)
Allowance account for credit losses of financial assets	11	5	9
Loans and advances to customers	291	364	191
Stage 2 [Member] | Other financial corporations [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(238)	(131)	(95)
Allowance account for credit losses of financial assets	12	6	6
Loans and advances to customers	226	125	88
Stage 2 [Member] | Non financial corporations [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(15,087)	(19,366)	(15,179)
Allowance account for credit losses of financial assets	991	1,306	1,110
Loans and advances to customers	14,096	18,060	14,069
Stage 2 [Member] | Households [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(17,941)	(14,336)	(15,108)
Allowance account for credit losses of financial assets	925	773	1,161
Loans and advances to customers	17,017	13,563	13,946
Stage 2 [Member] | Loans and advances to customers [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(33,568)	(34,203)	(30,581)
Allowance account for credit losses of financial assets	1,938	2,091	2,287
Loans and advances to customers	31,629	32,112	28,294
Stage 3 [Member] | Public administration [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(38)	(62)	(76)
Allowance account for credit losses of financial assets	11	19	25
Loans and advances to customers	27	43	51
Stage 3 [Member] | Other financial corporations [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(17)	(24)	(14)
Allowance account for credit losses of financial assets	10	9	7
Loans and advances to customers	6	15	7
Stage 3 [Member] | Non financial corporations [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(6,340)	(7,290)	(7,477)
Allowance account for credit losses of financial assets	3,829	3,738	4,239
Loans and advances to customers	2,511	3,552	3,238
Stage 3 [Member] | Households [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(7,098)	(7,281)	(7,106)
Allowance account for credit losses of financial assets	3,434	3,295	3,542
Loans and advances to customers	3,663	3,986	3,564
Stage 3 [Member] | Loans and advances to customers [Member]
Maximum credit risk exposure to customers [Line Items]
Maximum exposure to credit risk	(13,493)	(14,657)	(14,672)
Allowance account for credit losses of financial assets	7,284	7,061	7,813
Loans and advances to customers	€ 6,208	€ 7,596	€ 6,860

Note 7 Loans and advances break

Note 7 Loans and advances breakdown by counterparty and product (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
On demand [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	€ 4,101	€ 3,161	€ 2,835
Credit card debt [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	18,898	14,030	13,093
Commercial debtors [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	26,011	19,524	15,544
Finance leases [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	8,571	7,911	7,650
Reverse repurchase loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	5,655	4,004	2,457
Other term loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	302,118	276,739	277,317
Advances that are not loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	13,374	13,208	13,777
Total loans and advances by products [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	378,728	338,577	332,672
Of which mortagage loans collateralized by immovable property [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	119,659	116,897	116,819
Of which other collateralized loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	20,345	10,979	7,562
Of which credit for consumption [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	51,344	42,294	39,799
Of which lending for house purchase [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	95,249	95,209	94,098
Of which project finance loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	7,942	8,863	10,721
Central banks [Member] | On demand [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	0	0	0
Central banks [Member] | Credit card debt [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	0	0	0
Central banks [Member] | Finance leases [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	0	0	0
Central banks [Member] | Reverse repurchase loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	302	1,192	472
Central banks [Member] | Other term loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	3,802	4,174	5,690
Central banks [Member] | Advances that are not loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	296	315	48
Central banks [Member] | Total loans and advances by products [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	4,401	5,681	6,209
Central banks [Member] | Of which other collateralized loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	498	1,180	472
General government [Member] | On demand [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	6	6	7
General government [Member] | Credit card debt [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	1	0	0
General government [Member] | Commercial debtors [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	1,021	791	898
General government [Member] | Finance leases [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	195	191	197
General government [Member] | Reverse repurchase loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	0	0	0
General government [Member] | Other term loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	19,438	18,440	18,111
General government [Member] | Advances that are not loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	232	394	260
General government [Member] | Total loans and advances by products [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	20,892	19,822	19,475
General government [Member] | Of which mortagage loans collateralized by immovable property [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	297	324	372
General government [Member] | Of which other collateralized loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	5,382	1,413	952
credit institutions [Member] | On demand [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	0	0	0
credit institutions [Member] | Credit card debt [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	0	0	0
credit institutions [Member] | Commercial debtors [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	24	0	0
credit institutions [Member] | Finance leases [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	0	0	0
credit institutions [Member] | Reverse repurchase loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	5,251	2,788	1,914
credit institutions [Member] | Other term loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	4,009	4,004	3,972
credit institutions [Member] | Advances that are not loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	6,772	6,510	8,721
credit institutions [Member] | Total loans and advances by products [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	16,057	13,303	14,608
credit institutions [Member] | Of which mortagage loans collateralized by immovable property [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	0	0	0
credit institutions [Member] | Of which other collateralized loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	5,073	2,534	0
Other financial corporations [Member] | On demand [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	352	321	502
Other financial corporations [Member] | Credit card debt [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	3	1	2
Other financial corporations [Member] | Commercial debtors [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	370	476	317
Other financial corporations [Member] | Finance leases [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	13	14	6
Other financial corporations [Member] | Reverse repurchase loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	102	23	0
Other financial corporations [Member] | Other term loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	7,995	5,413	5,799
Other financial corporations [Member] | Advances that are not loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	3,930	3,554	3,191
Other financial corporations [Member] | Total loans and advances by products [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	12,765	9,804	9,817
Other financial corporations [Member] | Of which mortagage loans collateralized by immovable property [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	337	220	209
Other financial corporations [Member] | Of which other collateralized loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	548	390	317
Non financial corporations [Member] | On demand [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	2,810	2,339	1,798
Non financial corporations [Member] | Credit card debt [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	2,029	1,504	1,485
Non financial corporations [Member] | Commercial debtors [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	24,510	18,191	14,262
Non financial corporations [Member] | Finance leases [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	8,040	7,388	7,125
Non financial corporations [Member] | Reverse repurchase loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	0	0	71
Non financial corporations [Member] | Other term loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	126,949	110,204	111,141
Non financial corporations [Member] | Advances that are not loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	1,333	1,805	1,084
Non financial corporations [Member] | Total loans and advances by products [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	165,670	141,431	136,966
Non financial corporations [Member] | Of which mortagage loans collateralized by immovable property [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	23,970	21,531	22,091
Non financial corporations [Member] | Of which other collateralized loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	6,635	3,512	3,763
Non financial corporations [Member] | Of which project finance loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	7,942	8,863	10,721
Households [Member] | On demand [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	933	495	528
Households [Member] | Credit card debt [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	16,865	12,523	11,605
Households [Member] | Commercial debtors [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	85	66	67
Households [Member] | Finance leases [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	322	317	322
Households [Member] | Reverse repurchase loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	0	0	0
Households [Member] | Other term loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	139,925	134,505	132,603
Households [Member] | Advances that are not loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	811	630	473
Households [Member] | Total loans and advances by products [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	158,943	148,536	145,598
Households [Member] | Of which mortagage loans collateralized by immovable property [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	95,056	94,821	94,147
Households [Member] | Of which other collateralized loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	2,209	1,950	2,059
Households [Member] | Of which credit for consumption [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	51,344	42,294	39,799
Households [Member] | Of which lending for house purchase [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	95,249	95,209	94,098
Gross Carrying Amount [Member] | On demand [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	4,266	3,345	3,021
Gross Carrying Amount [Member] | Credit card debt [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	19,985	14,949	14,220
Gross Carrying Amount [Member] | Commercial debtors [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	26,254	19,766	15,796
Gross Carrying Amount [Member] | Finance leases [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	8,857	8,256	8,013
Gross Carrying Amount [Member] | Reverse repurchase loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	5,674	4,013	2,463
Gross Carrying Amount [Member] | Other term loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	311,553	286,127	287,467
Gross Carrying Amount [Member] | Advances that are not loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	13,430	13,263	13,833
Gross Carrying Amount [Member] | Total loans and advances by products [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	390,019	349,719	344,813
Gross Carrying Amount [Member] | Of which mortagage loans collateralized by immovable property [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	122,719	119,980	120,194
Gross Carrying Amount [Member] | Of which other collateralized loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	20,675	11,335	7,776
Gross Carrying Amount [Member] | Of which credit for consumption [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	54,718	45,236	43,037
Gross Carrying Amount [Member] | Of which lending for house purchase [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	96,716	96,612	95,751
Gross Carrying Amount [Member] | Of which project finance loans [Member]
Breakdown by counterparty and product [Line Items]
Loans and advances by counterparty and product	€ 8,530	€ 9,423	€ 11,032

Note 7 Impaired loans and advan

Note 7 Impaired loans and advances at amortized cost covered by collateral (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Impaired financial assets at amortised cost [Line Items]
Impaired financial assets at amortised cost	€ 166,013	€ 166,042	€ 163,912
Maximum exposure to credit risk [Member]
Impaired financial assets at amortised cost [Line Items]
Impaired financial assets at amortised cost	13,493	14,657	14,678
Of which secured by collateral [Member] | Residential property [Member]
Impaired financial assets at amortised cost [Line Items]
Impaired financial assets at amortised cost	2,537	2,875	2,717
Of which secured by collateral [Member] | Commercial property [Member]
Impaired financial assets at amortised cost [Line Items]
Impaired financial assets at amortised cost	849	1,068	789
Of which secured by collateral [Member] | Cash [Member]
Impaired financial assets at amortised cost [Line Items]
Impaired financial assets at amortised cost	3	5	18
Of which secured by collateral [Member] | Other [Member]
Impaired financial assets at amortised cost [Line Items]
Impaired financial assets at amortised cost	52	33	52
Of which secured by collateral [Member] | Financial [Member]
Impaired financial assets at amortised cost [Line Items]
Impaired financial assets at amortised cost	€ 984	€ 886	€ 575

Note 7 Guarantees Received (Det

Note 7 Guarantees Received (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Guarantees received [Line Items]
Impaired financial assets at amortised cost	€ 166,013	€ 166,042	€ 163,912
Value of collateral [Member]
Guarantees received [Line Items]
Impaired financial assets at amortised cost	125,963	117,362	116,900
Value of collateral [Member] | Of which guarantees normal risks under special monitoring [Member]
Guarantees received [Line Items]
Impaired financial assets at amortised cost	12,826	11,768	11,296
Value of collateral [Member] | Of which guarantees non performing risks [Member]
Guarantees received [Line Items]
Impaired financial assets at amortised cost	3,440	3,981	3,577
Value of other guarantees [Member]
Guarantees received [Line Items]
Impaired financial assets at amortised cost	40,050	48,680	47,012
Value of other guarantees [Member] | Of which guarantees normal risks under special monitoring [Member]
Guarantees received [Line Items]
Impaired financial assets at amortised cost	4,963	7,404	4,045
Value of other guarantees [Member] | Of which guarantees non performing risks [Member]
Guarantees received [Line Items]
Impaired financial assets at amortised cost	€ 984	€ 886	€ 575

Note 7 Abridged scale to classi

Note 7 Abridged scale to classify BBVA group outstanding risk (Details)	12 Months Ended
	Dec. 31, 2022
Average [Member] | BBVA AAA Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.01%
Average [Member] | BBVA AA Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.02%
Average [Member] | BBVA AA Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.03%
Average [Member] | BBVA AA Minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.04%
Average [Member] | BBVA A plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.05%
Average [Member] | BBVA A Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.08%
Average [Member] | BBVA A Minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.10%
Average [Member] | BBVA BBB Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.14%
Average [Member] | BBVA BBB Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.20%
Average [Member] | BBVA BBB minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.31%
Average [Member] | BBVA BB Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.51%
Average [Member] | BBVA BB Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.88%
Average [Member] | BBVA BB minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	1.50%
Average [Member] | BBVA B plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	2.55%
Average [Member] | BBVA B Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	4.41%
Average [Member] | BBVA B minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	7.85%
Average [Member] | BBVA CCC Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	11.91%
Average [Member] | BBVA CCC Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	15%
Average [Member] | BBVA CCC minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	18.90%
Average [Member] | BBVA CC Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	23.81%
Average [Member] | BBVA CC Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	30%
Average [Member] | BBVA CC minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	37.80%
Bottom of range [member] | BBVA AAA Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0%
Bottom of range [member] | BBVA AA Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.02%
Bottom of range [member] | BBVA AA Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.03%
Bottom of range [member] | BBVA AA Minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.04%
Bottom of range [member] | BBVA A plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.05%
Bottom of range [member] | BBVA A Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.06%
Bottom of range [member] | BBVA A Minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.09%
Bottom of range [member] | BBVA BBB Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.11%
Bottom of range [member] | BBVA BBB Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.17%
Bottom of range [member] | BBVA BBB minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.24%
Bottom of range [member] | BBVA BB Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.39%
Bottom of range [member] | BBVA BB Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.67%
Bottom of range [member] | BBVA BB minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	1.16%
Bottom of range [member] | BBVA B plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	1.94%
Bottom of range [member] | BBVA B Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	3.35%
Bottom of range [member] | BBVA B minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	5.81%
Bottom of range [member] | BBVA CCC Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	10.61%
Bottom of range [member] | BBVA CCC Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	13.36%
Bottom of range [member] | BBVA CCC minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	16.84%
Bottom of range [member] | BBVA CC Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	21.21%
Bottom of range [member] | BBVA CC Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	26.73%
Bottom of range [member] | BBVA CC minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	33.67%
Top of range [member] | BBVA AAA Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.02%
Top of range [member] | BBVA AA Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.03%
Top of range [member] | BBVA AA Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.04%
Top of range [member] | BBVA AA Minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.05%
Top of range [member] | BBVA A plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.06%
Top of range [member] | BBVA A Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.09%
Top of range [member] | BBVA A Minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.11%
Top of range [member] | BBVA BBB Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.17%
Top of range [member] | BBVA BBB Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.24%
Top of range [member] | BBVA BBB minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.39%
Top of range [member] | BBVA BB Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	0.67%
Top of range [member] | BBVA BB Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	1.16%
Top of range [member] | BBVA BB minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	1.94%
Top of range [member] | BBVA B plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	3.35%
Top of range [member] | BBVA B Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	5.81%
Top of range [member] | BBVA B minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	10.61%
Top of range [member] | BBVA CCC Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	13.36%
Top of range [member] | BBVA CCC Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	16.84%
Top of range [member] | BBVA CCC minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	21.21%
Top of range [member] | BBVA CC Plus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	26.73%
Top of range [member] | BBVA CC Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	33.67%
Top of range [member] | BBVA CC minus Rating [Member]
Disclosure of external credit grades [line items]
Abridged scale	42.43%

Note 7 Probability of default o

Note 7 Probability of default of loans and advances to customers (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subject to 12 month ECL [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.91%	0.894%	0.899%
Subject to 12 month ECL [Member] | 0 to 2 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.051%	0.058%	0.04%
Subject to 12 month ECL [Member] | 2 to 5 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.189%	0.157%	0.102%
Subject to 12 month ECL [Member] | 5 to 11 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.163%	0.152%	0.077%
Subject to 12 month ECL [Member] | 11 to 39 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.182%	0.187%	0.268%
Subject to 12 month ECL [Member] | 39 to 194 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.203%	0.191%	0.24%
Subject to 12 month ECL [Member] | 194 to 1061 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.105%	0.122%	0.151%
Subject to 12 month ECL [Member] | 1061 to 2121 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.012%	0.019%	0.015%
Subject to 12 month ECL [Member] | More than 2121 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.006%	0.008%	0.006%
Subject to lifetime ECL [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.09%	0.106%	0.101%
Subject to lifetime ECL [Member] | 0 to 2 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0%	0%	0%
Subject to lifetime ECL [Member] | 2 to 5 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.003%	0.001%	0.001%
Subject to lifetime ECL [Member] | 5 to 11 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.005%	0.002%	0.001%
Subject to lifetime ECL [Member] | 11 to 39 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.008%	0.006%	0.005%
Subject to lifetime ECL [Member] | 39 to 194 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.023%	0.025%	0.023%
Subject to lifetime ECL [Member] | 194 to 1061 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.03%	0.038%	0.034%
Subject to lifetime ECL [Member] | 1061 to 2121 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.009%	0.015%	0.012%
Subject to lifetime ECL [Member] | More than 2121 [Member]
Disclosure of probability of default [Line Items]
Probability of default of loans and advances to customers	0.011%	0.019%	0.025%

Nota 7 Probability of default o

Nota 7 Probability of default of contingent risk and commitments (Details)	12 Months Ended
	Dec. 31, 2022
Subject to 12 month ECL [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.948%
Subject to 12 month ECL [Member] | 0 to 2 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.063%
Subject to 12 month ECL [Member] | 2 to 5 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.204%
Subject to 12 month ECL [Member] | 5 to 11 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.269%
Subject to 12 month ECL [Member] | 11 to 39 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.198%
Subject to 12 month ECL [Member] | 39 to 194 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.146%
Subject to 12 month ECL [Member] | 194 to 1061 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.061%
Subject to 12 month ECL [Member] | 1061 to 2121 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.006%
Subject to 12 month ECL [Member] | More than 2121 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.002%
Subject to lifetime ECL [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.052%
Subject to lifetime ECL [Member] | 0 to 2 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.002%
Subject to lifetime ECL [Member] | 2 to 5 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.002%
Subject to lifetime ECL [Member] | 5 to 11 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.009%
Subject to lifetime ECL [Member] | 11 to 39 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.007%
Subject to lifetime ECL [Member] | 39 to 194 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.011%
Subject to lifetime ECL [Member] | 194 to 1061 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.015%
Subject to lifetime ECL [Member] | 1061 to 2121 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.002%
Subject to lifetime ECL [Member] | More than 2121 [Member]
Disclosure of probability of default [Line Items]
Probability of default of contingent risk and commitments	0.004%

Note 7 Impaired secured loans r

Note 7 Impaired secured loans risks (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 389,745	€ 349,037	€ 344,072
Impaired loans and advances at amortized cost	13,493	14,657	14,678
Accumulated impairment	€ 11,291	€ 11,142	€ 12,141
Percentage of impairment loss recognised for loans and advances	3.50%	4.20%	4.30%
Central banks [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 4,420	€ 5,687	€ 6,229
Impaired loans and advances at amortized cost	0	0	0
Accumulated impairment	€ (19)	€ (6)	€ (20)
Percentage of impairment loss recognised for loans and advances	0%	0%	0%
General government [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 20,922	€ 19,719	€ 19,439
Impaired loans and advances at amortized cost	38	62	76
Accumulated impairment	€ (30)	€ (37)	€ (48)
Percentage of impairment loss recognised for loans and advances	0.20%	0.30%	0.40%
credit institutions [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 16,066	€ 13,295	€ 14,591
Impaired loans and advances at amortized cost	0	0	6
Accumulated impairment	€ (35)	€ (19)	€ (16)
Percentage of impairment loss recognised for loans and advances	0%	0%	0%
Other financial institutions [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 12,802	€ 9,826	€ 9,856
Impaired loans and advances at amortized cost	17	24	14
Accumulated impairment	€ (37)	€ (23)	€ (39)
Percentage of impairment loss recognised for loans and advances	0.10%	0.20%	0.10%
Non financial corporations [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 171,006	€ 146,797	€ 142,547
Impaired loans and advances at amortized cost	6,340	7,290	7,477
Accumulated impairment	€ (5,495)	€ (5,804)	€ (6,123)
Percentage of impairment loss recognised for loans and advances	3.70%	5%	5.20%
Agriculture foresty and fishing [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 4,475	€ 4,077	€ 3,438
Impaired loans and advances at amortized cost	153	125	132
Accumulated impairment	€ (151)	€ (154)	€ (108)
Percentage of impairment loss recognised for loans and advances	3.40%	3.10%	3.80%
Mining and quarrying [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 5,006	€ 4,889	€ 4,349
Impaired loans and advances at amortized cost	179	222	47
Accumulated impairment	€ (105)	€ (130)	€ (59)
Percentage of impairment loss recognised for loans and advances	3.60%	4.50%	1.10%
Manufacturing [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 44,583	€ 35,058	€ 33,771
Impaired loans and advances at amortized cost	869	1,003	1,486
Accumulated impairment	€ (794)	€ (867)	€ (1,129)
Percentage of impairment loss recognised for loans and advances	1.90%	2.90%	4.40%
Electricity gas steam and air conditioning supply [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 15,344	€ 13,718	€ 13,490
Impaired loans and advances at amortized cost	650	570	591
Accumulated impairment	€ (534)	€ (489)	€ (509)
Percentage of impairment loss recognised for loans and advances	4.20%	4.20%	4.40%
Water supply [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 875	€ 782	€ 899
Impaired loans and advances at amortized cost	21	22	17
Accumulated impairment	€ (16)	€ (21)	€ (15)
Percentage of impairment loss recognised for loans and advances	2.40%	2.90%	1.90%
Construction [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 8,349	€ 8,336	€ 10,019
Impaired loans and advances at amortized cost	784	894	1,397
Accumulated impairment	€ (537)	€ (619)	€ (722)
Percentage of impairment loss recognised for loans and advances	9.40%	10.70%	13.90%
Wholesale and retail trade [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 30,974	€ 25,856	€ 24,594
Impaired loans and advances at amortized cost	1,184	1,311	1,456
Accumulated impairment	€ (945)	€ (1,104)	€ (1,223)
Percentage of impairment loss recognised for loans and advances	3.80%	5.10%	5.90%
Transport and storage [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 11,051	€ 10,310	€ 8,117
Impaired loans and advances at amortized cost	319	879	489
Accumulated impairment	€ (343)	€ (400)	€ (368)
Percentage of impairment loss recognised for loans and advances	2.90%	8.50%	6%
Accommodation and food service activities [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 8,003	€ 7,693	€ 8,337
Impaired loans and advances at amortized cost	451	470	358
Accumulated impairment	€ (329)	€ (405)	€ (294)
Percentage of impairment loss recognised for loans and advances	5.60%	6.10%	4.30%
Information and communications [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 7,498	€ 6,533	€ 5,764
Impaired loans and advances at amortized cost	113	117	73
Accumulated impairment	€ (47)	€ (56)	€ (60)
Percentage of impairment loss recognised for loans and advances	1.50%	1.80%	1.30%
Financial and insurance activities [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 7,446	€ 6,216	€ 5,298
Impaired loans and advances at amortized cost	200	197	123
Accumulated impairment	€ (188)	€ (181)	€ (132)
Percentage of impairment loss recognised for loans and advances	2.70%	3.20%	2.30%
Real estate activities [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 11,349	€ 9,438	€ 10,025
Impaired loans and advances at amortized cost	718	719	617
Accumulated impairment	€ (527)	€ (466)	€ (494)
Percentage of impairment loss recognised for loans and advances	6.30%	7.60%	6.20%
Professional scientific and technical activities [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 3,948	€ 3,910	€ 2,886
Impaired loans and advances at amortized cost	169	185	177
Accumulated impairment	€ (151)	€ (152)	€ (124)
Percentage of impairment loss recognised for loans and advances	4.30%	4.70%	6.10%
Administrative and support service activities [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 4,021	€ 3,046	€ 3,955
Impaired loans and advances at amortized cost	180	181	142
Accumulated impairment	€ (124)	€ (132)	€ (192)
Percentage of impairment loss recognised for loans and advances	4.50%	5.90%	3.60%
Public administration and defense compulsory social security [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 268	€ 203	€ 129
Impaired loans and advances at amortized cost	8	9	5
Accumulated impairment	€ (12)	€ (11)	€ (4)
Percentage of impairment loss recognised for loans and advances	2.90%	4.50%	3.50%
Education [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 556	€ 582	€ 665
Impaired loans and advances at amortized cost	35	43	54
Accumulated impairment	€ (29)	€ (34)	€ (43)
Percentage of impairment loss recognised for loans and advances	6.40%	7.40%	8.10%
Human health services and social work activities [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 2,108	€ 1,888	€ 1,812
Impaired loans and advances at amortized cost	138	48	67
Accumulated impairment	€ (53)	€ (41)	€ (59)
Percentage of impairment loss recognised for loans and advances	6.60%	2.50%	3.70%
Arts entertainment and recreation [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 927	€ 1,011	€ 1,131
Impaired loans and advances at amortized cost	68	209	46
Accumulated impairment	€ (79)	€ (95)	€ (65)
Percentage of impairment loss recognised for loans and advances	7.30%	20.70%	4.10%
Other services [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 4,224	€ 3,250	€ 3,871
Impaired loans and advances at amortized cost	101	84	198
Accumulated impairment	€ (530)	€ (447)	€ (523)
Percentage of impairment loss recognised for loans and advances	2.40%	2.60%	5.10%
Households [Member]
Impaired secured loans risks [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 164,530	€ 153,714	€ 151,410
Impaired loans and advances at amortized cost	7,098	7,281	7,106
Accumulated impairment	€ (5,675)	€ (5,253)	€ (5,895)
Percentage of impairment loss recognised for loans and advances	4.30%	4.70%	4.70%

Note 7 Changes in impaired fina

Note 7 Changes in impaired financial assets and guarantees given (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Changes in impaired assets and guarantees given [Line Items]
Impaired financial assets and guarantees given at the beginning		€ 15,467	€ 15,478	€ 16,770
Additions Of Impaired Assets		8,084	8,556	9,533
Decrease of impaired assets	[1]	(5,742)	(4,555)	(5,024)
Increase (decrease) in financial assets		2,342	4,001	4,509
Decrease through write-off, financial assets		(2,771)	(3,613)	(3,603)
Increase (decrease) through foreign exchange and other movements, financial assets		(517)	(399)	(968)
Discontinued operations in impaired financial assets and guarantees given		0	0	(1,230)
Impaired financial assets and guarantees given at the end		€ 14,521	€ 15,467	€ 15,478
[1](1) Reflects the total amount of impaired loans derecognized from the consolidated balance sheet throughout the period as a result of monetary recoveries as well as mortgage foreclosures and real estate assets received in lieu of payment.

Note 7 Changes in impaired fi_2

Note 7 Changes in impaired financial assets written off from the balance sheet (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Changes in impaired financial assets written off from the balance sheet [Line Items]
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding		€ 21,990	€ 22,001	€ 26,245
Companies held for sale	[1]	0	0	(4,646)
Increase impaired financial assets written off from the balance sheet		2,871	3,709	3,440
Decrease impaired financial assets written off from the balance sheet		(2,431)	(3,605)	(2,715)
Re-financing or restructuring		(2)	(1)	(7)
Gain on recovery of loans and advances previously written off	[2]	(390)	(423)	(339)
Decrease foreclosed assets		(25)	(17)	(479)
Decrease sales	[3]	(1,498)	(2,437)	(1,223)
Decrease debt forgiveness		(368)	(599)	(607)
Decrease time barred debt and other causes		(147)	(129)	(60)
Net exchange differences written off		165	(116)	(323)
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding		€ 22,595	€ 21,990	€ 22,001
[1](1) The balance of 2020 relates mainly to the Group companies included in the agreement for the sale of the U.S. business to PNC (see Notes 3 and 21).[2](1) In 2020, the amount included the negative impact of the update of the macroeconomic scenario following the COVID-19 pandemic[3](2) Includes principal and interest.

Note 7 Changes in gross account

Note 7 Changes in gross accounting balances of loans and advances at amortized cost (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Changes in gross accounting balances and allowances of loans and advances at amortized cost [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 349,037	€ 344,072
Profit (loss) from discontinued operations	0	280	€ (1,729)
Gross carrying amount loans and advances at amortized cost	389,745	349,037	344,072
Changes in gross accounting balances of loans and advances at amortized cost [Member]
Changes in gross accounting balances and allowances of loans and advances at amortized cost [Line Items]
Gross carrying amount loans and advances at amortized cost	349,037	344,072	412,711
Transfers of financial assets	0	0	0
Transfers from stage 1 to stage 2	0	0	0
Transfers from stage 2 to stage 1	0	0	0
Transfers to stage 3	0	0	0
Transfers from stage 3	0	0	0
Net annual origination of financial assets	40,522	14,364	15,395
Becoming write offs	(2,530)	(3,237)	(2,949)
Net foreign exchange loss	2,004	(8,172)	(24,970)
Increase (decrease) through other movements, financial assets	140	2,018	1,134
Other impairment losses	573	(8)	(204)
Profit (loss) from discontinued operations			(57,045)
Gross carrying amount loans and advances at amortized cost	389,745	349,037	344,072
Stage 1 [Member] | Changes in gross accounting balances of loans and advances at amortized cost [Member]
Changes in gross accounting balances and allowances of loans and advances at amortized cost [Line Items]
Gross carrying amount loans and advances at amortized cost	300,167	298,793	363,234
Transfers of financial assets	(5,041)	(10,785)	(11,935)
Transfers from stage 1 to stage 2	(12,726)	(14,482)	(15,843)
Transfers from stage 2 to stage 1	8,537	4,905	5,107
Transfers to stage 3	(1,941)	(1,772)	(1,701)
Transfers from stage 3	1,089	564	502
Net annual origination of financial assets	44,465	17,876	16,119
Becoming write offs	(63)	(74)	(3)
Net foreign exchange loss	2,447	(6,054)	(21,472)
Increase (decrease) through other movements, financial assets	(2)	187	(204)
Other impairment losses	643	224	(283)
Profit (loss) from discontinued operations			(46,664)
Gross carrying amount loans and advances at amortized cost	342,616	300,167	298,793
Stage 2 [Member] | Changes in gross accounting balances of loans and advances at amortized cost [Member]
Changes in gross accounting balances and allowances of loans and advances at amortized cost [Line Items]
Gross carrying amount loans and advances at amortized cost	34,213	30,601	33,518
Transfers of financial assets	3,914	8,640	8,807
Transfers from stage 1 to stage 2	12,726	14,482	15,843
Transfers from stage 2 to stage 1	(8,537)	(4,905)	(5,107)
Transfers to stage 3	(1,831)	(1,945)	(2,659)
Transfers from stage 3	1,556	1,009	729
Net annual origination of financial assets	(4,201)	(4,729)	(827)
Becoming write offs	(35)	(68)	(2)
Net foreign exchange loss	18	(1,902)	(2,342)
Increase (decrease) through other movements, financial assets	29	1,642	827
Other impairment losses	(301)	29	(190)
Profit (loss) from discontinued operations			(9,190)
Gross carrying amount loans and advances at amortized cost	33,636	34,213	30,601
Stage 3 [Member] | Changes in gross accounting balances of loans and advances at amortized cost [Member]
Changes in gross accounting balances and allowances of loans and advances at amortized cost [Line Items]
Gross carrying amount loans and advances at amortized cost	14,657	14,678	15,959
Transfers of financial assets	1,128	2,145	3,128
Transfers from stage 1 to stage 2	0	0	0
Transfers from stage 2 to stage 1	0	0	0
Transfers to stage 3	3,773	3,717	4,359
Transfers from stage 3	(2,645)	(1,573)	(1,231)
Net annual origination of financial assets	258	1,217	102
Becoming write offs	(2,432)	(3,095)	(2,944)
Net foreign exchange loss	(461)	(216)	(1,157)
Increase (decrease) through other movements, financial assets	113	189	511
Other impairment losses	231	(261)	270
Profit (loss) from discontinued operations			(1,192)
Gross carrying amount loans and advances at amortized cost	€ 13,493	€ 14,657	€ 14,678

Note 7 Changes in allowances of

Note 7 Changes in allowances of loans and advances at amortized cost (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Changes in allowances of loans and advances at amortised cost [Line Items]
Gross carrying amount loans and advances at amortized cost	€ 349,037	€ 344,072
Profit (loss) from discontinued operations	0	280	€ (1,729)
Gross carrying amount loans and advances at amortized cost	389,745	349,037	344,072
Changes in allowances of loans and advances at amortized cost [Member]
Changes in allowances of loans and advances at amortised cost [Line Items]
Gross carrying amount loans and advances at amortized cost	(11,142)	(12,141)	(12,427)
Transfers of financial assets	(1,473)	(1,893)	(2,133)
Transfers from stage 1 to stage 2	(287)	(463)	(766)
Transfers from stage 2 to stage 1	283	247	202
Transfers to stage 3	(1,662)	(1,862)	(1,652)
Transfers from stage 3	193	185	83
Net annual origination of allowances	(1,342)	(933)	(2,996)
Becoming write offs	2,106	2,795	2,568
Net foreign exchange loss	161	519	1,204
Increase (decrease) through other movements, financial assets	(112)	(189)	(283)
Other impairment losses	511	701	803
Profit (loss) from discontinued operations			1,123
Gross carrying amount loans and advances at amortized cost	(11,291)	(11,142)	(12,141)
Stage 1 [Member] | Changes in allowances of loans and advances at amortized cost [Member]
Changes in allowances of loans and advances at amortised cost [Line Items]
Gross carrying amount loans and advances at amortized cost	(1,990)	(2,037)	(2,149)
Transfers of financial assets	63	187	184
Transfers from stage 1 to stage 2	110	139	156
Transfers from stage 2 to stage 1	(91)	(60)	(50)
Transfers to stage 3	51	111	81
Transfers from stage 3	(7)	(3)	(3)
Net annual origination of allowances	(406)	(563)	(872)
Becoming write offs	186	45	0
Net foreign exchange loss	(87)	70	227
Increase (decrease) through other movements, financial assets	0	12	12
Other impairment losses	168	297	160
Profit (loss) from discontinued operations			401
Gross carrying amount loans and advances at amortized cost	(2,065)	(1,990)	(2,037)
Stage 2 [Member] | Changes in allowances of loans and advances at amortized cost [Member]
Changes in allowances of loans and advances at amortised cost [Line Items]
Gross carrying amount loans and advances at amortized cost	(2,091)	(2,289)	(2,183)
Transfers of financial assets	33	441	(511)
Transfers from stage 1 to stage 2	(397)	(602)	(923)
Transfers from stage 2 to stage 1	374	307	253
Transfers to stage 3	204	802	218
Transfers from stage 3	(148)	(66)	(59)
Net annual origination of allowances	(273)	(57)	(795)
Becoming write offs	30	56	0
Net foreign exchange loss	248	(270)	256
Increase (decrease) through other movements, financial assets	48	(79)	(118)
Other impairment losses	64	106	618
Profit (loss) from discontinued operations			444
Gross carrying amount loans and advances at amortized cost	(1,942)	(2,091)	(2,289)
Stage 3 [Member] | Changes in allowances of loans and advances at amortized cost [Member]
Changes in allowances of loans and advances at amortised cost [Line Items]
Gross carrying amount loans and advances at amortized cost	(7,061)	(7,815)	(8,094)
Transfers of financial assets	(1,570)	(2,521)	(1,806)
Transfers from stage 1 to stage 2	0	0	0
Transfers from stage 2 to stage 1	0	0	0
Transfers to stage 3	(1,917)	(2,775)	(1,950)
Transfers from stage 3	347	254	144
Net annual origination of allowances	(663)	(314)	(1,329)
Becoming write offs	1,890	2,694	2,567
Net foreign exchange loss	0	719	721
Increase (decrease) through other movements, financial assets	(160)	(122)	(177)
Other impairment losses	279	298	25
Profit (loss) from discontinued operations			278
Gross carrying amount loans and advances at amortized cost	€ (7,284)	€ (7,061)	€ (7,815)

Note 7 Sensitivity to interest

Note 7 Sensitivity to interest rate and credit spread analysis (Details)	12 Months Ended
	Dec. 31, 2022
Euro Member Countries, Euro | 100 basis point increase [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[1.5% , 3.5%]	[1]
Percentage impact on net economic value	[0.5% , 1.5%]	[2]
Percentage impact on net economic value credit spread	[-1.5% , -0.5%]	[2]
Euro Member Countries, Euro | 100 basis point decrease [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[-1.5% , -0.5%]	[1]
Percentage impact on net economic value	[-1.5% , -0.5%]	[2],[3]
Mexico, Pesos | 100 basis point increase [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[0.5% , 1.5%]	[1]
Percentage impact on net economic value	[-1.5% , -0.5%]	[2]
Percentage impact on net economic value credit spread	[-0.5% , 0.5%]	[2]
Mexico, Pesos | 100 basis point decrease [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[-1.5% , -0.5%]	[1]
Percentage impact on net economic value	[0.5% , 1.5%]	[2],[3]
United States of America, Dollars | 100 basis point increase [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[0.5% , 1.5%]	[1]
Percentage impact on net economic value	[0.5% , 1.5%]	[2]
Percentage impact on net economic value credit spread	[-0.5% , 0.5%]	[2]
United States of America, Dollars | 100 basis point decrease [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[-1.5% , -0.5%]	[1]
Percentage impact on net economic value	[-1.5% , -0.5%]	[2],[3]
Turkey, New Lira | 100 basis point increase [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[-0.5% , 0.5%]	[1]
Percentage impact on net economic value	[-0.5% , 0.5%]	[2]
Percentage impact on net economic value credit spread	[-0.5% , 0.5%]	[2]
Turkey, New Lira | 100 basis point decrease [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[-0.5% , 0.5%]	[1]
Percentage impact on net economic value	[-0.5% , 0.5%]	[2],[3]
Other [Member] | 100 basis point increase [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[-0.5% , 0.5%]	[1]
Percentage impact on net economic value	[-0.5% , 0.5%]	[2]
Percentage impact on net economic value credit spread	[-0.5% , 0.5%]	[2]
Other [Member] | 100 basis point decrease [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[-0.5% , 0.5%]	[1]
Percentage impact on net economic value	[-0.5% , 0.5%]	[2],[3]
Bbva group [Member] | 100 basis point increase [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[3.5% , 5.5%]	[1]
Percentage impact on net economic value	[0.5% , 1.5%]	[2]
Percentage impact on net economic value credit spread	[-3.5% , -1.5%]	[2]
Bbva group [Member] | 100 basis point decrease [Member]
Market risk sensitivity analysis [Line Items]
Percentage impact on net interest income	[-5.5% , -3.5%]	[1]
Percentage impact on net economic value	[-1.5% , -0.5%]	[2],[3]
[1](1) Percentage of "12 months" net interest income for the BBVA Group.[2](2) Percentage of CET1 (Fully Loaded) for BBVA Group[3](3) In Euro and Pound sterling (included in "Other"), negative interest rates scenarios are allowed up to plausible levels

Note 7 Sensitivity to one perce

Note 7 Sensitivity to one percent of the average rate in the main currencies (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Mexico, Pesos
Sensitivity 1 foreign currency [Line Items]
Sensitivity to one percent main currencies	€ 19.1	€ 14	€ 4.9
Turkey, New Lira
Sensitivity 1 foreign currency [Line Items]
Sensitivity to one percent main currencies	3.5	4.7	4.5
Peru, Nuevos Soles
Sensitivity 1 foreign currency [Line Items]
Sensitivity to one percent main currencies	0.7	0.3	0.4
Chile, Pesos
Sensitivity 1 foreign currency [Line Items]
Sensitivity to one percent main currencies	0.4	0.6	0.3
Colombia, Pesos
Sensitivity 1 foreign currency [Line Items]
Sensitivity to one percent main currencies	0.9	1.1	1.4
Argentina, Pesos
Sensitivity 1 foreign currency [Line Items]
Sensitivity to one percent main currencies	€ 1.9	€ 0.6	€ 0.9

Note 7 Hedging instruments affe

Note 7 Hedging instruments affected by Ibor (Details) € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)
loans and advances [Member]
Hedging Intsruments Affected By IBOR [Line Items]
Synthetic LIBOR GBP and JPY	€ 76
LIBOR USD maturity after june 30 2023	16,539
Total gross carrying amount	16,615
Debt securities [Member]
Hedging Intsruments Affected By IBOR [Line Items]
Synthetic LIBOR GBP and JPY	0
LIBOR USD maturity after june 30 2023	171
Total gross carrying amount	171
debt securities issued [Member]
Hedging Intsruments Affected By IBOR [Line Items]
Synthetic LIBOR GBP and JPY	0
LIBOR USD maturity after june 30 2023	1,977
Total gross carrying amount	1,977
deposits [Member]
Hedging Intsruments Affected By IBOR [Line Items]
Synthetic LIBOR GBP and JPY	0
LIBOR USD maturity after june 30 2023	159
Total gross carrying amount	159
Derivatives [member]
Hedging Intsruments Affected By IBOR [Line Items]
Synthetic LIBOR GBP and JPY	0
LIBOR USD maturity after june 30 2023	423,468
Total gross carrying amount	€ 423,468

Note 7 VaR by Risk factor (Deta

Note 7 VaR by Risk factor (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
VaR average in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		€ 27	€ 29	€ 27
VaR max in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		36	36	39
VaR min in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		19	22	18
End of period VaR [Member]
VaR by risk factor [Line Items]
VaR by risk factor		29	31	28
Interest spread risk [Member] | VaR average in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		33	33	29
Interest spread risk [Member] | VaR max in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		35	32	39
Interest spread risk [Member] | VaR min in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		25	27	20
Interest spread risk [Member] | End of period VaR [Member]
VaR by risk factor [Line Items]
VaR by risk factor		32	34	32
Currency risk [member] | VaR average in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		8	10	12
Currency risk [member] | VaR max in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		12	13	20
Currency risk [member] | VaR min in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		10	9	3
Currency risk [member] | End of period VaR [Member]
VaR by risk factor [Line Items]
VaR by risk factor		13	9	12
Stock market risk [Member] | VaR average in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		3	2	4
Stock market risk [Member] | VaR max in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		2	4	10
Stock market risk [Member] | VaR min in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		2	1	1
Stock market risk [Member] | End of period VaR [Member]
VaR by risk factor [Line Items]
VaR by risk factor		7	5	2
Vega Correlation risk [Member] | VaR average in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		7	11	11
Vega Correlation risk [Member] | VaR max in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		11	1	20
Vega Correlation risk [Member] | VaR min in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor		11	10	6
Vega Correlation risk [Member] | End of period VaR [Member]
VaR by risk factor [Line Items]
VaR by risk factor		5	11	11
Diversification effect [Member] | VaR average in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor	[1]	(23)	(28)	(28)
Diversification effect [Member] | VaR max in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor	[1]	(24)	(14)	(14)
Diversification effect [Member] | VaR min in the year [Member]
VaR by risk factor [Line Items]
VaR by risk factor	[1]	(28)	(25)	(39)
Diversification effect [Member] | End of period VaR [Member]
VaR by risk factor [Line Items]
VaR by risk factor	[1]	€ (28)	€ (29)	€ (29)
[1](1) The diversification effect is the difference between the sum of the average individual risk factors and the total VaR figure that includes the implied correlation between all the variables and scenarios used in the measurement.

Note 7 Impact of the stress tes

Note 7 Impact of the stress test (Details) € in Millions	Dec. 31, 2022 EUR (€)
Europe [Member]
Impact of the stress test [Line Items]
Expected shortfall	€ (86)
MEXICO
Impact of the stress test [Line Items]
Expected shortfall	(42)
PERU
Impact of the stress test [Line Items]
Expected shortfall	(7)
VENEZUELA
Impact of the stress test [Line Items]
Expected shortfall	0
ARGENTINA
Impact of the stress test [Line Items]
Expected shortfall	(8)
COLOMBIA
Impact of the stress test [Line Items]
Expected shortfall	(4)
TURKEY
Impact of the stress test [Line Items]
Expected shortfall	€ (22)

Note 7 Effect offsetting for de

Note 7 Effect offsetting for derivatives and securities operation (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets [member]
Effect of offsetting for derivatives and securities operation [Line Items]
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	€ 99,465	€ 90,645	€ 79,983
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	10,554	3,611	5,688
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position	88,911	87,034	74,294
Financial instruments gross amount not offset in the consolidated balance sheets	76,468	77,534	66,604
Cash collateral received pledged gross amount not offset in the consolidated balance sheets	12,431	10,971	9,178
Net amount	11	(1,471)	(1,488)
Liabilities [member]
Effect of offsetting for derivatives and securities operation [Line Items]
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	106,149	92,074	91,291
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	10,554	3,584	5,722
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position	95,594	88,490	85,569
Financial instruments gross amount not offset in the consolidated balance sheets	84,502	80,698	76,140
Cash collateral received pledged gross amount not offset in the consolidated balance sheets	10,084	10,798	11,054
Net amount	1,008	(3,006)	(1,624)
Derivatives [member] | Assets [member]
Effect of offsetting for derivatives and securities operation [Line Items]
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	52,354	36,349	47,862
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	10,554	3,611	5,688
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position	41,800	32,737	42,173
Financial instruments gross amount not offset in the consolidated balance sheets	29,251	22,524	33,842
Cash collateral received pledged gross amount not offset in the consolidated balance sheets	11,461	8,758	9,018
Net amount	1,088	1,456	(686)
Derivatives [member] | Liabilities [member]
Effect of offsetting for derivatives and securities operation [Line Items]
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	51,767	37,916	49,720
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	10,554	3,584	5,722
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position	41,213	34,331	43,998
Financial instruments gross amount not offset in the consolidated balance sheets	31,063	22,524	33,842
Cash collateral received pledged gross amount not offset in the consolidated balance sheets	9,498	10,119	9,435
Net amount	651	1,688	721
Reverse repurchase securities borrowing and similar agreements [Member] | Assets [member]
Effect of offsetting for derivatives and securities operation [Line Items]
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	47,111	54,296	32,121
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	0	0	0
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position	47,111	54,296	32,121
Financial instruments gross amount not offset in the consolidated balance sheets	47,217	55,010	32,762
Cash collateral received pledged gross amount not offset in the consolidated balance sheets	970	2,213	161
Net amount	(1,077)	(2,927)	(802)
Repurchase securities lending and similar agreements [Member] | Liabilities [member]
Effect of offsetting for derivatives and securities operation [Line Items]
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements	54,382	54,159	41,571
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements	0	0	0
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position	54,382	54,159	41,571
Financial instruments gross amount not offset in the consolidated balance sheets	53,439	58,174	42,298
Cash collateral received pledged gross amount not offset in the consolidated balance sheets	586	679	1,619
Net amount	€ 357	€ (4,694)	€ (2,346)

Note 7 LtSCD by LMU (Details)

Note 7 LtSCD by LMU (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
LtSCD by LMU [Line Items]
Average LtSCD by LMU	96%	95%	95%
BBVA SA [Member]
LtSCD by LMU [Line Items]
Average LtSCD by LMU	98%	98%	97%
BBVA Mexico [Member]
LtSCD by LMU [Line Items]
Average LtSCD by LMU	98%	93%	98%
Garanti BBVA group [Member]
LtSCD by LMU [Line Items]
Average LtSCD by LMU	83%	81%	95%
Other LMU [Member]
LtSCD by LMU [Line Items]
Average LtSCD by LMU	96%	93%	86%

Note 7 LCR main LMU (Details)

Note 7 LCR main LMU (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
LCR main LMU [Line Items]
Average LCR main LMU	159%	165%	149%
BBVA SA [Member]
LCR main LMU [Line Items]
Average LCR main LMU	186%	190%	173%
BBVA Mexico [Member]
LCR main LMU [Line Items]
Average LCR main LMU	199%	245%	196%
Garanti BBVA group [Member]
LCR main LMU [Line Items]
Average LCR main LMU	185%	211%	183%

Note 7 Liquidity available by i

Note 7 Liquidity available by instrument (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
BBVA SA [Member] | Cash and withdrawable central bank reserves [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	€ 48,271	€ 35,258	€ 39,330
BBVA SA [Member] | Level 1 tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	33,081	37,272	48,858
BBVA SA [Member] | Level 2A tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	3,450	5,234	5,119
BBVA SA [Member] | Level 2B tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	3,471	9,492	6,080
BBVA SA [Member] | Other tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	22,708	27,870	20,174
BBVA SA [Member] | Non tradable assets eligible for central banks [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	0	0	0
BBVA SA [Member] | Cumulated counterbalancing capacity [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	110,981	115,127	119,560
BBVA Mexico [Member] | Cash and withdrawable central bank reserves [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	12,865	12,146	8,930
BBVA Mexico [Member] | Level 1 tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	13,974	13,881	9,205
BBVA Mexico [Member] | Level 2A tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	47	74	106
BBVA Mexico [Member] | Level 2B tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	35	28	11
BBVA Mexico [Member] | Other tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	467	343	421
BBVA Mexico [Member] | Non tradable assets eligible for central banks [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	0	0	0
BBVA Mexico [Member] | Cumulated counterbalancing capacity [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	27,388	26,472	18,672
Garanti BBVA group [Member] | Cash and withdrawable central bank reserves [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	6,731	8,179	6,153
Garanti BBVA group [Member] | Level 1 tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	9,165	5,549	7,019
Garanti BBVA group [Member] | Level 2A tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	0	0	0
Garanti BBVA group [Member] | Level 2B tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	0	0	0
Garanti BBVA group [Member] | Other tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	285	722	701
Garanti BBVA group [Member] | Non tradable assets eligible for central banks [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	0	0	0
Garanti BBVA group [Member] | Cumulated counterbalancing capacity [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	16,181	14,449	13,873
Other LMU [Member] | Cash and withdrawable central bank reserves [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	5,265	6,469	6,831
Other LMU [Member] | Level 1 tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	7,836	6,036	6,237
Other LMU [Member] | Level 2A tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	0	0	0
Other LMU [Member] | Level 2B tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	1	2	0
Other LMU [Member] | Other tradable assets [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	1,035	934	745
Other LMU [Member] | Non tradable assets eligible for central banks [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	0	0	0
Other LMU [Member] | Cumulated counterbalancing capacity [Member]
Disclosure of financial assets held for managing liquidity risk [Line Items]
Financial assets held for managing liquidity risk	€ 14,136	€ 13,440	€ 13,814

Note 7 NSFR main LMU (Details)

Note 7 NSFR main LMU (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	[1]
NSFR main LMU [Line Items]
Average NSFR main LMU	135%	135%	127%
BBVA SA [Member]
NSFR main LMU [Line Items]
Average NSFR main LMU	125%	126%	121%
BBVA Mexico [Member]
NSFR main LMU [Line Items]
Average NSFR main LMU	143%	149%	138%
Garanti BBVA group [Member]
NSFR main LMU [Line Items]
Average NSFR main LMU	166%	162%	154%
[1](1) 2020 Ratio calculated based on the Basel requirements.

Note 7 Residual maturities by c

Note 7 Residual maturities by contractual periods (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
On demand [Member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	€ 9,227	€ 39,761	€ 42,518	[1]
On demand [Member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	0	0	0	[1]
On demand [Member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	3	2	0	[1]
On demand [Member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	0	0	0	[1]
On demand [Member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	99	174	279	[1]
On demand [Member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	1	10	0	[1]
On demand [Member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	0	0	0	[2]
On demand [Member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	2,176	1,936	8,838	[2]
On demand [Member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	7,392	8,894	12,735	[2]
On demand [Member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	302,667	281,812	308,360	[2]
On demand [Member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	0	0	0	[2]
On demand [Member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	0	(33)	0	[2]
Not later than one month [member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	66,497	24,598	32,741	[1]
Not later than one month [member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	3,870	3,781	3,616	[1]
Not later than one month [member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	2,199	901	2,202	[1]
Not later than one month [member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	31,049	33,856	20,033	[1]
Not later than one month [member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	24,622	18,531	16,939	[1]
Not later than one month [member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	4,031	1,779	3,896	[1]
Not later than one month [member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	1,841	3,065	4,750	[2]
Not later than one month [member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	7,885	4,257	7,859	[2]
Not later than one month [member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	5,760	2,728	4,324	[2]
Not later than one month [member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	38,951	28,806	39,978	[2]
Not later than one month [member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	51,638	52,437	41,239	[2]
Not later than one month [member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	(253)	(395)	(722)	[2]
Later than one month and not later than three months [member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	0	0	0	[1]
Later than one month and not later than three months [member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	319	400	677	[1]
Later than one month and not later than three months [member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	1,012	801	855	[1]
Later than one month and not later than three months [member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	5,743	11,611	4,757	[1]
Later than one month and not later than three months [member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	32,009	23,185	24,280	[1]
Later than one month and not later than three months [member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	4,107	3,606	6,680	[1]
Later than one month and not later than three months [member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	4,434	1,077	2,618	[2]
Later than one month and not later than three months [member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	628	415	254	[2]
Later than one month and not later than three months [member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	1,465	1,700	2,694	[2]
Later than one month and not later than three months [member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	18,542	11,814	13,416	[2]
Later than one month and not later than three months [member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	14,543	6,858	5,301	[2]
Later than one month and not later than three months [member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	24	(176)	15	[2]
Later than three months and not later than six months [member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	0	0	0	[1]
Later than three months and not later than six months [member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	433	790	921	[1]
Later than three months and not later than six months [member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	746	584	797	[1]
Later than three months and not later than six months [member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	3,368	2,945	1,351	[1]
Later than three months and not later than six months [member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	25,622	22,141	23,012	[1]
Later than three months and not later than six months [member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	8,200	3,395	6,557	[1]
Later than three months and not later than six months [member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	1,050	3,498	3,963	[2]
Later than three months and not later than six months [member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	806	825	741	[2]
Later than three months and not later than six months [member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	464	382	588	[2]
Later than three months and not later than six months [member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	6,776	4,867	6,808	[2]
Later than three months and not later than six months [member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	17,736	2,485	1,643	[2]
Later than three months and not later than six months [member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	(1,010)	(326)	(961)	[2]
Later than six months and not later than nine months [Member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	0	0	0	[1]
Later than six months and not later than nine months [Member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	434	373	356	[1]
Later than six months and not later than nine months [Member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	516	727	734	[1]
Later than six months and not later than nine months [Member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	1,432	1,063	364	[1]
Later than six months and not later than nine months [Member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	14,827	11,769	15,579	[1]
Later than six months and not later than nine months [Member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	4,305	2,333	5,084	[1]
Later than six months and not later than nine months [Member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	3,148	2,914	1,283	[2]
Later than six months and not later than nine months [Member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	56	183	152	[2]
Later than six months and not later than nine months [Member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	379	289	353	[2]
Later than six months and not later than nine months [Member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	2,575	1,717	4,526	[2]
Later than six months and not later than nine months [Member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	866	1,513	1,192	[2]
Later than six months and not later than nine months [Member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	(23)	(66)	(85)	[2]
Later than nine months and not later than one year [Member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	0	0	0	[1]
Later than nine months and not later than one year [Member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	468	299	461	[1]
Later than nine months and not later than one year [Member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	344	432	543	[1]
Later than nine months and not later than one year [Member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	1,127	1,692	368	[1]
Later than nine months and not later than one year [Member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	16,766	13,782	17,032	[1]
Later than nine months and not later than one year [Member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	4,746	3,958	13,014	[1]
Later than nine months and not later than one year [Member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	2,017	1,885	1,543	[2]
Later than nine months and not later than one year [Member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	694	924	726	[2]
Later than nine months and not later than one year [Member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	758	227	272	[2]
Later than nine months and not later than one year [Member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	2,870	1,520	4,366	[2]
Later than nine months and not later than one year [Member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	1,503	8,252	368	[2]
Later than nine months and not later than one year [Member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	175	(641)	134	[2]
Later than one year and not later than two years [member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	0	0	0	[1]
Later than one year and not later than two years [member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	242	211	117	[1]
Later than one year and not later than two years [member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	971	694	1,251	[1]
Later than one year and not later than two years [member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	4,582	2,188	3,320	[1]
Later than one year and not later than two years [member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	41,049	39,656	46,182	[1]
Later than one year and not later than two years [member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	18,417	18,854	9,858	[1]
Later than one year and not later than two years [member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	6,318	9,477	10,573	[2]
Later than one year and not later than two years [member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	648	496	825	[2]
Later than one year and not later than two years [member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	700	578	957	[2]
Later than one year and not later than two years [member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	1,476	1,740	3,361	[2]
Later than one year and not later than two years [member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	8,136	29,954	11,304	[2]
Later than one year and not later than two years [member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	40	100	(400)	[2]
Later than two years and not later than three years [member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	0	0	0	[1]
Later than two years and not later than three years [member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	183	166	120	[1]
Later than two years and not later than three years [member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	816	470	721	[1]
Later than two years and not later than three years [member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	1,354	2,239	1,849	[1]
Later than two years and not later than three years [member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	32,510	30,049	38,851	[1]
Later than two years and not later than three years [member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	8,744	13,135	15,494	[1]
Later than two years and not later than three years [member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	9,423	4,931	7,505	[2]
Later than two years and not later than three years [member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	211	146	189	[2]
Later than two years and not later than three years [member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	293	231	337	[2]
Later than two years and not later than three years [member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	1,276	578	1,213	[2]
Later than two years and not later than three years [member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	1,524	5,527	28,510	[2]
Later than two years and not later than three years [member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	(153)	(122)	(157)	[2]
Later than three years and not later than five years [member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	0	0	0	[1]
Later than three years and not later than five years [member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	6	8	2	[1]
Later than three years and not later than five years [member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	551	261	515	[1]
Later than three years and not later than five years [member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	2,400	1,118	891	[1]
Later than three years and not later than five years [member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	43,828	44,508	51,709	[1]
Later than three years and not later than five years [member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	23,307	17,214	17,231	[1]
Later than three years and not later than five years [member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	13,282	12,332	12,793	[2]
Later than three years and not later than five years [member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	396	146	166	[2]
Later than three years and not later than five years [member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	594	337	459	[2]
Later than three years and not later than five years [member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	798	863	869	[2]
Later than three years and not later than five years [member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	3,493	4,755	3,740	[2]
Later than three years and not later than five years [member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	(466)	(155)	(264)	[2]
Later than five years [member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	0	0	0	[1]
Later than five years [member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	83	26	39	[1]
Later than five years [member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	830	469	500	[1]
Later than five years [member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	289	739	1,089	[1]
Later than five years [member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	96,201	94,780	110,173	[1]
Later than five years [member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	31,480	47,331	50,045	[1]
Later than five years [member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	18,145	19,991	23,839	[2]
Later than five years [member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	399	579	371	[2]
Later than five years [member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	727	722	870	[2]
Later than five years [member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	273	416	799	[2]
Later than five years [member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	575	1,490	1,516	[2]
Later than five years [member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	(3,717)	(66)	(159)	[2]
Total [Member] | Cash cash balances at central banks and other demand deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	75,724	64,359	75,258	[1]
Total [Member] | Deposits in credit entities [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	6,040	6,056	6,309	[1]
Total [Member] | Deposits in other financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	7,988	5,343	8,119	[1]
Total [Member] | Reverse repo securities borrowing and margin lending [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	51,343	57,451	34,021	[1]
Total [Member] | loans and advances [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	327,534	298,574	344,036	[1]
Total [Member] | Securities portfolio settlement [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial assets liquidity risk	107,338	111,614	127,859	[1]
Total [Member] | Wholesale funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	59,658	59,169	68,868	[2]
Total [Member] | Deposits in financial institutions [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	13,899	9,907	20,120	[2]
Total [Member] | Deposits in other financial institutions and international agencies [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	18,532	16,087	23,589	[2]
Total [Member] | Customer deposits [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	376,203	334,132	383,694	[2]
Total [Member] | Security pledge funding [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	100,013	113,269	94,812	[2]
Total [Member] | Derivatives net [Member]
Disclosure of maturity analysis for financial instruments held for managing liquidity risk [Line Items]
Financial liabilities liquidity risk	€ (5,383)	€ (1,880)	€ (2,599)	[2]
[1] (1) I t includes the balance of the companies in the United States (see Notes 3 and 21). (1) I t includes the balance of the companies in the United States (see Notes 3 and 21)

Note 7 Encumbered and unencumbe

Note 7 Encumbered and unencumbered asstes (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Book value [Member] | Total assets encumbered and unencumbered [Member]
Encumbered and unencumbered assets [Line Items]
Encumbered assets	€ 92,916	€ 114,336	€ 121,999
Unencumbered assets	620,257	548,548	614,260
Book value [Member] | equity instruments [Member]
Encumbered and unencumbered assets [Line Items]
Encumbered assets	819	307	2,134
Unencumbered assets	11,293	22,280	14,556
Book value [Member] | Debt securities [Member]
Encumbered and unencumbered assets [Line Items]
Encumbered assets	33,533	31,557	29,379
Unencumbered assets	93,238	89,307	100,108
Book value [Member] | Loans and advances and other [Member]
Encumbered and unencumbered assets [Line Items]
Encumbered assets	58,563	82,472	90,486
Unencumbered assets	515,726	436,962	499,595
Market value [Member] | equity instruments [Member]
Encumbered and unencumbered assets [Line Items]
Encumbered assets	819	307	2,134
Unencumbered assets	11,293	22,280	14,556
Market value [Member] | Debt securities [Member]
Encumbered and unencumbered assets [Line Items]
Encumbered assets	32,291	29,527	26,112
Unencumbered assets	€ 93,238	€ 89,307	€ 100,108

Note 7 Collateral pledges recei

Note 7 Collateral pledges received (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Collateral received [Member]
Collateral pledges received [Line Items]
Fair value of encumbered collateral received or own debt securities issued	€ 40,701	€ 40,905	€ 30,723
Fair value of collateral received or own debt securities issued available for encumbrance	9,415	17,029	8,652
Fair value of collateral received or own debt securities issued nor available for encumbrance	1,279	1,719	1,071
equity instruments [Member]
Collateral pledges received [Line Items]
Fair value of encumbered collateral received or own debt securities issued	323	289	239
Fair value of collateral received or own debt securities issued available for encumbrance	759	265	204
Fair value of collateral received or own debt securities issued nor available for encumbrance	0	0	0
Debt securities [Member]
Collateral pledges received [Line Items]
Fair value of encumbered collateral received or own debt securities issued	40,378	40,616	30,484
Fair value of collateral received or own debt securities issued available for encumbrance	8,656	16,764	8,448
Fair value of collateral received or own debt securities issued nor available for encumbrance	1,279	1,719	1,071
Loans and advances and other assets [Member]
Collateral pledges received [Line Items]
Fair value of encumbered collateral received or own debt securities issued	0	0	0
Fair value of collateral received or own debt securities issued available for encumbrance	0	0	0
Fair value of collateral received or own debt securities issued nor available for encumbrance	0	0	0
Own debt securities issued other than own covered bonds [Member]
Collateral pledges received [Line Items]
Fair value of encumbered collateral received or own debt securities issued	0	0	3
Fair value of collateral received or own debt securities issued available for encumbrance	92	50	94
Fair value of collateral received or own debt securities issued nor available for encumbrance	€ 0	€ 0	€ 0

Note 7 Sources of encumbrance (

Note 7 Sources of encumbrance (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Book value of financial liabilities [Member]
Financial liabilities issued encumbered assets [Line Items]
Matching liabilities contingent liabilities or securities lent	€ 122,400	€ 137,242	€ 131,352
Assets Collateral Received And Own Debt Securities Issued Other Than Covered Bonds Encumbered	128,628	151,275	147,523
Derivatives [member]
Financial liabilities issued encumbered assets [Line Items]
Matching liabilities contingent liabilities or securities lent	15,950	15,368	16,611
Assets Collateral Received And Own Debt Securities Issued Other Than Covered Bonds Encumbered	16,699	15,191	16,348
deposits [Member]
Financial liabilities issued encumbered assets [Line Items]
Matching liabilities contingent liabilities or securities lent	95,728	109,311	98,668
Assets Collateral Received And Own Debt Securities Issued Other Than Covered Bonds Encumbered	99,077	120,957	111,726
Outstanding subordinated debt [Member]
Financial liabilities issued encumbered assets [Line Items]
Matching liabilities contingent liabilities or securities lent	10,722	12,563	16,073
Assets Collateral Received And Own Debt Securities Issued Other Than Covered Bonds Encumbered	12,852	15,127	19,449
Other [Member]
Financial liabilities issued encumbered assets [Line Items]
Matching liabilities contingent liabilities or securities lent	731	620	653
Assets Collateral Received And Own Debt Securities Issued Other Than Covered Bonds Encumbered	€ 4,989	€ 3,966	€ 5,202

Note 8 Fair value and carrying

Note 8 Fair value and carrying amount of the financial instruments (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets-liabilities [Line Items]
Cash and cash equivalents	€ 79,756	€ 67,799	€ 65,520
Current financial assets at fair value through profit or loss, classified as held for trading	110,671	123,493	105,878
Financial assets at fair value through profit or loss, mandatorily measured at fair value	6,888	6,086	5,198
Financial assets at fair value through profit or loss	913	1,092	1,117
Financial assets at fair value through other comprehensive income	58,980	60,421	69,440
Financial assets at amortised cost	422,061	372,676	367,668
Derivative financial assets held for hedging	1,891	1,805	1,991
Current financial liabilities at fair value through profit or loss, classified as held for trading	95,611	91,135	84,109
Financial liabilities at fair value through profit or loss	10,580	9,683	10,050
Financial liabilities at amortised cost	528,629	487,893	490,606
Derivative financial liabilities held for hedging	3,303	2,626	2,318
At fair value [member]
Assets-liabilities [Line Items]
Cash and cash equivalents	79,756	67,799	65,520
Current financial assets at fair value through profit or loss, classified as held for trading	110,671	123,493	105,878
Financial assets at fair value through profit or loss, mandatorily measured at fair value	6,888	6,086	5,198
Financial assets at fair value through profit or loss	913	1,092	1,117
Financial assets at fair value through other comprehensive income	58,980	60,421	69,440
Financial assets at amortised cost	419,060	377,451	374,267
Derivative financial assets held for hedging	1,891	1,805	1,991
Current financial liabilities at fair value through profit or loss, classified as held for trading	95,611	91,135	84,109
Financial liabilities at fair value through profit or loss	10,580	9,683	10,050
Financial liabilities at amortised cost	525,052	488,733	491,006
Derivative financial liabilities held for hedging	€ 3,303	€ 2,626	€ 2,318

Note 8 Fair value of financial

Note 8 Fair value of financial instruments by levels (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial instruments at fair value by levels active market [Line Items]
Assets	€ 713,140	€ 662,885	€ 733,797
Liabilities	662,526	614,125	683,777
Level 1 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	22,710	32,371	32,555
Level 1 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	4,369	15,925	11,367
Level 1 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	16,284	11,877	12,790
Level 1 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	1,262	615	2,379
Level 1 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Derivatives [member]
Financial instruments at fair value by levels active market [Line Items]
Assets	795	3,954	6,019
Level 1 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	5,720	4,378	3,826
Level 1 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	5,457	4,158	3,612
Level 1 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	19	0	4
Level 1 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	245	220	210
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member]
Financial instruments at fair value by levels active market [Line Items]
Assets	913	916	939
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	913	916	939
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member]
Financial instruments at fair value by levels active market [Line Items]
Assets	48,235	52,157	60,976
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	1,040	1,178	961
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	47,169	50,952	59,982
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	26	27	33
Level 1 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	4	63	120
Liabilities	100	53	53
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	20,611	26,215	27,587
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Trading derivatives [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	746	4,755	7,402
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Short positions [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	13,354	15,124	11,805
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | deposits [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	6,511	6,335	8,381
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	0	1	0
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member] | Customer deposits [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	0	0	0
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member] | Debt certificates [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	0	1	0
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member] | Other financial liabilities [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	0	0	0
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	85,636	87,736	71,938
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	31
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	7,934	13,725	11,123
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	39,562	47,279	26,741
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Derivatives [member]
Financial instruments at fair value by levels active market [Line Items]
Assets	38,140	26,732	34,043
Level 2 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	151	522	381
Level 2 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	40	394	57
Level 2 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	111	128	324
Level 2 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	176	178
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	176	178
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member]
Financial instruments at fair value by levels active market [Line Items]
Assets	10,237	7,545	7,866
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	58	36	34
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	10,179	7,509	7,832
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 2 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	1,887	1,733	1,862
Liabilities	3,179	2,573	2,250
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	73,871	64,305	56,127
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Trading derivatives [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	36,161	26,560	34,046
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Short positions [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	133	11	504
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | deposits [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	37,577	37,733	21,577
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	8,990	8,243	8,558
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member] | Customer deposits [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	700	809	902
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member] | Debt certificates [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	1,698	1,956	3,038
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member] | Other financial liabilities [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	6,592	5,479	4,617
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	2,325	3,386	1,386
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	34	37	60
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	148	189	57
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	1,169	2,913	1,148
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Derivatives [member]
Financial instruments at fair value by levels active market [Line Items]
Assets	974	247	121
Level 3 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	1,017	1,186	992
Level 3 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	1,014	751	465
Level 3 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	28
Level 3 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	3	435	499
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member]
Financial instruments at fair value by levels active market [Line Items]
Assets	508	719	598
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | equity instruments [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	100	106	105
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | Debt securities [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	408	613	493
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | loans and advances [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member]
Financial instruments at fair value by levels active market [Line Items]
Assets	0	9	8
Liabilities	25	0	15
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	1,129	615	395
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Trading derivatives [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	1,002	389	232
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Short positions [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	0	0	3
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | deposits [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	127	226	159
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	1,590	1,439	1,492
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member] | Customer deposits [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member] | Debt certificates [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	1,590	1,439	1,492
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member] | Other financial liabilities [Member]
Financial instruments at fair value by levels active market [Line Items]
Liabilities	€ 0	€ 0	€ 0

Note 8 Fair value of financia_2

Note 8 Fair value of financial assets by levels, valuation techniques and inputs (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial assets at fair value by levels [Line Items]
Assets	€ 713,140	€ 662,885	€ 733,797
Financial assets held for trading [Member]
Financial assets at fair value by levels [Line Items]
Observable inputs	- Exchange rates- Market quoted future prices- Market interest rates- Underlying assets prices: shares, funds, commodities- Market observable volatilities - Issuer credit spread levels- Quoted dividends- Market listed correlations
Financial assets held for trading [Member] | equity instruments [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Comparable pricing (Observable price in a similar market)Net asset value
Observable inputs	- Brokers quotes- Market operations- NAVs published
Unobservable inputs	-NAV provided by the administrator of the fund
Financial assets held for trading [Member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Present-value method(Discounted future cash flows)Observed prices in non-active markets
Observable inputs	- Issuer´s credit risk- Current market interest rates- Non active markets prices
Unobservable inputs	- Prepayment rates- Issuer´s credit risk- Recovery rates
Financial assets held for trading [Member] | loans and advances [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Present-value method(Discounted future cash flows)
Observable inputs	- Issuer´s credit risk- Current market interest rates- Funding interest rates observed in the market or in consensus services- Exchange rates
Unobservable inputs	- Prepayment rates- Issuer´s credit risk- Recovery rates- Funding interest rates not observed in the market or in consensus services
Financial assets held for trading [Member] | Interest rate [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Interest rate products (Interest rate Swaps, Call money Swaps and FRA): Discounted cash flowsCaps/Floors: Black 76, Hull-White and SABRBond options: Black 76Swaptions: Black, Hull-White and LGMOther Interest rate Options: Black 76, Hull-White and LGMConstant Maturity Swaps: SABR
Unobservable inputs	- Beta- Implicit correlations between tenors- interest rates volatility
Financial assets held for trading [Member] | Equity [member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Future and Equity Forward: Discounted future cash flowsEquity Options: Local Volatility, Momentum adjustment and Heston
Unobservable inputs	- Volatility of volatility- Implicit assets correlations- Long term implicit correlations- Implicit dividends and long term repos
Financial assets held for trading [Member] | Foreign exchange and gold [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Future and Equity Forward: Discounted future cash flowsForeign exchange Options: Local volatility, momentum adjustment
Unobservable inputs	- Volatility of volatility- Implicit assets correlations- Long term implicit correlations
Financial assets held for trading [Member] | Credit [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Credit Derivatives: Default model and Gaussian copula
Unobservable inputs	- Correlation default- Credit spread- Recovery rates- Interest rate yield- Default volatility
Financial assets held for trading [Member] | Commodities [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Commodities: Momentum adjustment and discounted cash flows
Non trading financial assets mandatorily at fair value through profit or loss [Member] | equity instruments [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Comparable pricing (Observable price in a similar market)Net asset value
Observable inputs	- Brokers quotes- Market operations- NAVs published
Unobservable inputs	- NAV provided by the administrator of the fund
Non trading financial assets mandatorily at fair value through profit or loss [Member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Present-value method(Discounted future cash flows)
Observable inputs	- Issuer credit risk- Current market interest rates
Unobservable inputs	- Prepayment rates- Issuer credit risk- Recovery rates
Non trading financial assets mandatorily at fair value through profit or loss [Member] | loans and advances [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Specific liquidation criteria regarding losses of the EPA proceedingsPD and LGD of the internal models, valuations and specific criteria of the EPA proceedings Discounted future cash flows
Unobservable inputs	- Prepayment rates- Business plan of the underlying asset, WACC, macro scenario- Property valuation
Financial assets designated at fair value through profit or loss [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Present-value method(Discounted future cash flows)
Observable inputs	- Issuer credit risk- Current market interest rates
Financial assets at fair value through other comprehensive income, category [member] | equity instruments [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Comparable pricing (Observable price in a similar market)Net asset value
Observable inputs	- Brokers quotes- Market operations- NAVs published
Unobservable inputs	- NAV provided by the administrator of the fund
Financial assets at fair value through other comprehensive income, category [member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Present-value method(Discounted future cash flows)Observed prices in non-active markets
Observable inputs	- Issuer´s credit risk- Current market interest rates- Non active market prices
Unobservable inputs	- Prepayment rates- Issuer credit risk- Recovery rates
Hedging derivatives [Member]
Financial assets at fair value by levels [Line Items]
Observable inputs	- Exchange rates- Market quoted future prices- Market interest rates- Underlying assets prices: shares, funds, commodities- Market observable volatilities - Issuer credit spread levels- Quoted dividends- Market listed correlations
Hedging derivatives [Member] | Interest rate [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Interest rate products (Interest rate Swaps, Call money Swaps and FRA): Discounted cash flowsCaps/Floors: Black, Hull-White and SABRBond options: Black 76Swaptions: Black 76, Hull-White and LGMOther Interest rate Options: Black 76, Hull-White and LGMConstant maturity Swaps: SABR
Unobservable inputs	- Beta- Implicit correlations between tenors- interest rates volatility
Hedging derivatives [Member] | Equity [member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Future and Equity Forward: Discounted future cash flowsEquity Options: Local volatility, Black 76, Momentum adjustment and Heston
Unobservable inputs	- Volatility of volatility- Implicit assets correlations- Long term implicit correlations- Implicit dividends and long term repos
Hedging derivatives [Member] | Foreign exchange and gold [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Future and Equity Forward: Discounted future cash flowsForeign exchange Options: Local volatility, momentum adjustment
Unobservable inputs	- Volatility of volatility- Implicit assets correlations- Long term implicit correlations
Hedging derivatives [Member] | Credit [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Credit Derivatives: Default model and Gaussian copula
Unobservable inputs	- Correlation default- Credit spread- Recovery rates- Interest rate yield- Default volatility
Hedging derivatives [Member] | Commodities [Member]
Financial assets at fair value by levels [Line Items]
Valuation techniques	Commodities: Momentum adjustment and Discounted cash flows
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member]
Financial assets at fair value by levels [Line Items]
Assets	€ 85,636	87,736	71,938
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | equity instruments [Member]
Financial assets at fair value by levels [Line Items]
Assets	0	0	31
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Assets	7,934	13,725	11,123
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | loans and advances [Member]
Financial assets at fair value by levels [Line Items]
Assets	39,562	47,279	26,741
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Derivatives [member]
Financial assets at fair value by levels [Line Items]
Assets	38,140	26,732	34,043
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Interest rate [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Equity [member]
Financial assets at fair value by levels [Line Items]
Assets
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Foreign exchange and gold [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Credit [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Commodities [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 2 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member]
Financial assets at fair value by levels [Line Items]
Assets	151	522	381
Level 2 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | equity instruments [Member]
Financial assets at fair value by levels [Line Items]
Assets	40	394	57
Level 2 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Assets	111	128	324
Level 2 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | loans and advances [Member]
Financial assets at fair value by levels [Line Items]
Assets	0	0	0
Level 2 Of Fair Value Hierarchy [Member] | Financial assets designated at fair value through profit or loss [Member]
Financial assets at fair value by levels [Line Items]
Assets	0	176	178
Level 2 Of Fair Value Hierarchy [Member] | Financial assets designated at fair value through profit or loss [Member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Assets	0	176	178
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member]
Financial assets at fair value by levels [Line Items]
Assets	10,237	7,545	7,866
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | equity instruments [Member]
Financial assets at fair value by levels [Line Items]
Assets	58	36	34
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Assets	10,179	7,509	7,832
Level 2 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member]
Financial assets at fair value by levels [Line Items]
Assets	1,887	1,733	1,862
Level 2 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member] | Interest rate [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 2 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member] | Equity [member]
Financial assets at fair value by levels [Line Items]
Assets
Level 2 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member] | Foreign exchange and gold [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 2 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member] | Credit [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 2 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member] | Commodities [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member]
Financial assets at fair value by levels [Line Items]
Assets	2,325	3,386	1,386
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | equity instruments [Member]
Financial assets at fair value by levels [Line Items]
Assets	34	37	60
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Assets	148	189	57
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | loans and advances [Member]
Financial assets at fair value by levels [Line Items]
Assets	1,169	2,913	1,148
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Derivatives [member]
Financial assets at fair value by levels [Line Items]
Assets	974	247	121
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Interest rate [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Equity [member]
Financial assets at fair value by levels [Line Items]
Assets
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Foreign exchange and gold [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Credit [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member] | Commodities [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 3 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member]
Financial assets at fair value by levels [Line Items]
Assets	1,017	1,186	992
Level 3 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | equity instruments [Member]
Financial assets at fair value by levels [Line Items]
Assets	1,014	751	465
Level 3 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Assets	0	0	28
Level 3 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member] | loans and advances [Member]
Financial assets at fair value by levels [Line Items]
Assets	3	435	499
Level 3 Of Fair Value Hierarchy [Member] | Financial assets designated at fair value through profit or loss [Member]
Financial assets at fair value by levels [Line Items]
Assets	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Financial assets designated at fair value through profit or loss [Member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Assets	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member]
Financial assets at fair value by levels [Line Items]
Assets	508	719	598
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | equity instruments [Member]
Financial assets at fair value by levels [Line Items]
Assets	100	106	105
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member] | Debt securities [Member]
Financial assets at fair value by levels [Line Items]
Assets	408	613	493
Level 3 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member]
Financial assets at fair value by levels [Line Items]
Assets	0	9	8
Level 3 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member] | Interest rate [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 3 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member] | Equity [member]
Financial assets at fair value by levels [Line Items]
Assets
Level 3 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member] | Foreign exchange and gold [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 3 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member] | Credit [Member]
Financial assets at fair value by levels [Line Items]
Assets
Level 3 Of Fair Value Hierarchy [Member] | Hedging derivatives [Member] | Commodities [Member]
Financial assets at fair value by levels [Line Items]
Assets

Note 8 Fair value of financia_3

Note 8 Fair value of financial liabilities by levels, valuation techniques and inputs (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial liabilities at fair value by levels [Line Items]
Liabilities	€ 662,526	€ 614,125	€ 683,777
Financial liabilities held for trading [Member]
Financial liabilities at fair value by levels [Line Items]
Observable inputs	- Exchange rates- Market quoted future prices- Market interest rates- Underlying assets prices: shares, funds, commodities- Market observable volatilities - Issuer credit spread levels- Quoted dividends- Market listed correlations
Financial liabilities held for trading [Member] | deposits [Member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Present-value method(Discounted future cash flows)
Observable inputs	- Interest rate yield- Funding interest rates observed in the market or in consensus services- Exchange rates
Unobservable inputs	- Funding interest rates not observed in the market or in consensus services
Financial liabilities held for trading [Member] | Interest rate [Member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Interest rate products (Interest rate Swaps, call money Swaps and FRA): Discounted cash flowsCaps/Floors: Black 76, Hull-White and SABRBond options: Black 76Swaptions: Black 76, Hull-White and LGMOther Interest rate Options: Black 76, Hull-White, SABR and LGMConstant Maturity Swaps: SABR
Unobservable inputs	- Beta- Correlation between tenors- Interest rates volatility
Financial liabilities held for trading [Member] | Equity [member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Future and Equity forward: Discounted future cash flowsEquity Options: Local volatility, momentum adjustment and Heston
Unobservable inputs	- Volatility of volatility- Assets correlation
Financial liabilities held for trading [Member] | Foreign exchange and gold [Member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Future and Equity Forward: Discounted future cash flowsForeign exchange Options: Black 76, Local volatility, momentum adjustment
Unobservable inputs	- Volatility of volatility- Assets correlation
Financial liabilities held for trading [Member] | Credit [Member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Credit Derivatives: Default model and Gaussian copula
Unobservable inputs	- Correlation default- Credit spread- Recovery rates- Interest rate yield- Default volatility
Financial liabilities held for trading [Member] | Commodities [Member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Commodities: Momentum adjustment and discounted cash flows
Financial liabilities held for trading [Member] | Short positions [Member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Present-value method(Discounted future cash flows)
Unobservable inputs	- Prepayment rates- Issuer´s credit risk- Current market interest rates
Financial liabilities at fair value through profit or loss, category [member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Present-value method(Discounted future cash flows)
Observable inputs	- Prepayment rates- Issuer´s credit risk- Current market interest rates
Unobservable inputs	- Prepayment rates- Issuer´s credit risk- Current market interest rates
Derivatives hedge accounting [Member]
Financial liabilities at fair value by levels [Line Items]
Observable inputs	- Exchange rates- Market quoted future prices- Market interest rates- Underlying assets prices: shares, funds, commodities- Market observable volatilities - Issuer credit spread levels- Quoted dividends- Market listed correlations
Derivatives hedge accounting [Member] | Interest rate [Member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Interest rate products (Interest rate Swaps, Call money Swaps and FRA): Discounted cash flowsCaps/Floors: Black 76, Hull-White and SABRBond options: Black 76Swaptions: Black, Hull-White and LGMOther Interest rate Options: Black 76, Hull-White, SABR and LGMConstant Maturity Swaps: SABR
Unobservable inputs	- Beta- Implicit correlations between tenors- interest rates volatility
Derivatives hedge accounting [Member] | Equity [member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Future and Equity Forward: Discounted future cash flowsEquity Options: Local volatility, momentum adjustment and Heston
Unobservable inputs	- Volatility of volatility- Implicit assets correlations- Long term implicit correlations- Implicit dividends and long term repos
Derivatives hedge accounting [Member] | Foreign exchange and gold [Member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Future and Equity Forward: Discounted future cash flowsForeign exchange Options: Black 76, Local Volatility, momentum adjustment
Unobservable inputs	- Volatility of volatility- Implicit assets correlations- Long term implicit correlations
Derivatives hedge accounting [Member] | Credit [Member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Credit Derivatives: Default model and Gaussian copula
Unobservable inputs	- Correlation default- Credit spread- Recovery rates- Interest rate yield- Default volatility
Derivatives hedge accounting [Member] | Commodities [Member]
Financial liabilities at fair value by levels [Line Items]
Valuation techniques	Commodities: Momentum adjustment and discounted cash flows
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	€ 73,871	64,305	56,127
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | deposits [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	37,577	37,733	21,577
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Derivatives [member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	36,161	26,560	34,046
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Interest rate [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Equity [member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Foreign exchange and gold [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Credit [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Commodities [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Short positions [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	133	11	504
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	8,990	8,243	8,558
Level 2 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	3,179	2,573	2,250
Level 2 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member] | Interest rate [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 2 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member] | Equity [member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 2 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member] | Foreign exchange and gold [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 2 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member] | Credit [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 2 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member] | Commodities [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	1,129	615	395
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | deposits [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	127	226	159
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Derivatives [member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	1,002	389	232
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Interest rate [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Equity [member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Foreign exchange and gold [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Credit [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Commodities [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member] | Short positions [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	0	0	3
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss, category [member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	1,590	1,439	1,492
Level 3 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities	25	0	15
Level 3 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member] | Interest rate [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 3 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member] | Equity [member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 3 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member] | Foreign exchange and gold [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 3 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member] | Credit [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities
Level 3 Of Fair Value Hierarchy [Member] | Derivatives hedge accounting [Member] | Commodities [Member]
Financial liabilities at fair value by levels [Line Items]
Liabilities

Note 8 Unobservable inputs (Det

Note 8 Unobservable inputs (Details) - vegas	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Bottom of range [member] | Debt securities [Member] | Present value method [Member]
Significant unobservable inputs [Line Items]
Credit spread	0%	0.03%	400%
Recovery rate	0%	0%	0%
Bottom of range [member] | Debt securities [Member] | Comparable pricing [Member]
Significant unobservable inputs [Line Items]
Comparable prices inputs	2%	0.10%	0.10%
Bottom of range [member] | loans and advances [Member] | Present value method [Member]
Significant unobservable inputs [Line Items]
Repo funding curve	0.71%	(2.71%)	(1.18%)
Bottom of range [member] | Credit derivatives [Member] | Gaussian copula [Member]
Significant unobservable inputs [Line Items]
Correlation default	26%	35%	30%
Bottom of range [member] | Credit derivatives [Member] | Black 76 [Member]
Significant unobservable inputs [Line Items]
Price volatility	0	0	0
Bottom of range [member] | Equity derivatives [Member] | Option models on equities baskets of equity funds [Member]
Significant unobservable inputs [Line Items]
Correlations	(93.00%)	(88.00%)
Volatility	0.000781	0.000557
Bottom of range [member] | Equity OTC option [Member] | Option models on equities baskets of equity funds [Member]
Significant unobservable inputs [Line Items]
Correlations			(77.00%)
Volatility			6.52
Bottom of range [member] | FX derivatives [Member] | Option models on FX underlyings [Member]
Significant unobservable inputs [Line Items]
Volatility	0.000532	0.000396	4.11
Bottom of range [member] | IR derivatives [Member] | Option models on IR underlyings [Member]
Significant unobservable inputs [Line Items]
Beta (significant unobservable inputs)	(0.25%)	(0.25%)	(0.25%)
Correlation rate credit	(100.00%)	(100.00%)	(100.00%)
Credit default volatility	0.51	0	0
Arithmetic Average [Member] | Debt securities [Member] | Present value method [Member]
Significant unobservable inputs [Line Items]
Credit spread	1.11%	1.25%	4,700%
Recovery rate	39%	37%	37%
Arithmetic Average [Member] | Debt securities [Member] | Comparable pricing [Member]
Significant unobservable inputs [Line Items]
Comparable prices inputs	94%	97%	100%
Arithmetic Average [Member] | loans and advances [Member] | Present value method [Member]
Significant unobservable inputs [Line Items]
Repo funding curve	3.48%	1.16%	(0.25%)
Arithmetic Average [Member] | Credit derivatives [Member] | Gaussian copula [Member]
Significant unobservable inputs [Line Items]
Correlation default	44%	43%	45%
Arithmetic Average [Member] | Credit derivatives [Member] | Black 76 [Member]
Significant unobservable inputs [Line Items]
Price volatility	0	0	0
Arithmetic Average [Member] | Equity derivatives [Member] | Option models on equities baskets of equity funds [Member]
Significant unobservable inputs [Line Items]
Correlations	59%	60%
Volatility	0.003262	0.002630
Arithmetic Average [Member] | Equity OTC option [Member] | Option models on equities baskets of equity funds [Member]
Significant unobservable inputs [Line Items]
Correlations			51%
Volatility			29.90
Arithmetic Average [Member] | FX derivatives [Member] | Option models on FX underlyings [Member]
Significant unobservable inputs [Line Items]
Volatility	0.001193	0.000971	10
Arithmetic Average [Member] | IR derivatives [Member] | Option models on IR underlyings [Member]
Significant unobservable inputs [Line Items]
Beta (significant unobservable inputs)	(2.00%)	(2.00%)	(2.00%)
Credit default volatility	0.66	0	0
Top of range [member] | Debt securities [Member] | Present value method [Member]
Significant unobservable inputs [Line Items]
Credit spread	15.38%	23.74%	56,400%
Recovery rate	40%	40%	40%
Top of range [member] | Debt securities [Member] | Comparable pricing [Member]
Significant unobservable inputs [Line Items]
Comparable prices inputs	139%	144%	144%
Top of range [member] | loans and advances [Member] | Present value method [Member]
Significant unobservable inputs [Line Items]
Repo funding curve	5.52%	4.99%	0.74%
Top of range [member] | Credit derivatives [Member] | Gaussian copula [Member]
Significant unobservable inputs [Line Items]
Correlation default	58%	53%	61%
Top of range [member] | Credit derivatives [Member] | Black 76 [Member]
Significant unobservable inputs [Line Items]
Price volatility	0	0	0
Top of range [member] | Equity derivatives [Member] | Option models on equities baskets of equity funds [Member]
Significant unobservable inputs [Line Items]
Correlations	99%	99%
Volatility	0.009871	0.006200
Top of range [member] | Equity OTC option [Member] | Option models on equities baskets of equity funds [Member]
Significant unobservable inputs [Line Items]
Correlations			98%
Volatility			141.77
Top of range [member] | FX derivatives [Member] | Option models on FX underlyings [Member]
Significant unobservable inputs [Line Items]
Volatility	0.002073	0.001634	16.14
Top of range [member] | IR derivatives [Member] | Option models on IR underlyings [Member]
Significant unobservable inputs [Line Items]
Beta (significant unobservable inputs)	(18.00%)	(18.00%)	(18.00%)
Correlation rate credit	100%	100%	100%
Credit default volatility	0.76	0	0

Note 8 Financial instruments le

Note 8 Financial instruments level 3 Changes in the year (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets [member]
Financial instruments level 3 Changes in the year [Line Items]
Financial instruments level 3 total		€ 5,301	€ 2,984	€ 3,316
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets	[1]	289	338	611
Changes in fair value not recognized in profit and loss		(62)	(47)	(89)
Acquisitions disposals and liquidations	[2]	(864)	2,531	(725)
Net transfers to level 3		(750)	(436)	549
Exchange differences and others		(64)	(69)	(160)
Discontinued operations	[3]	0	0	(518)
Financial instruments level 3 total		3,850	5,301	2,984
Liabilities [member]
Financial instruments level 3 Changes in the year [Line Items]
Financial instruments level 3 total		2,054	1,902	2,103
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities	[1]	(131)	143	296
Changes in fair value not recognized in profit and loss		14	(10)	(4)
Acquisitions disposals and liquidations	[2]	782	156	(652)
Net transfers to level 3		74	(80)	199
Exchange differences and others		(50)	(56)	(35)
Discontinued operations	[3]	0	0	(5)
Financial instruments level 3 total		€ 2,743	€ 2,054	€ 1,902
[1](1) Profit or loss that is attributable to gains or losses relating to those financial assets and liabilities held as of December 31, 2022, 2021 and 2020. Valuation adjustments are recorded under the heading “Gains (losses) on financial assets and liabilities (net)”.[2](2) Of which, in 2021, the assets roll forward is comprised of €2,742 million of acquisitions and €211 million of disposals. The liabilities roll forward is comprised of €213 million of acquisitions and €57 million of sales.[3](3)The balance of 2020 corresponds mainly to the companies in the United States included in the USA Sale (see Notes 3 and 21).

Note 8 Transfer between levels

Note 8 Transfer between levels (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member]
Level transfers [Line Items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period	€ 524	€ 562	€ 8
Transfers into Level 3 of fair value hierarchy, liabilities	0	0	3
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]
Level transfers [Line Items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period	0	0	0
Transfers into Level 3 of fair value hierarchy, liabilities	0	0	0
Level 1 Of Fair Value Hierarchy [Member] | Derivatives [member]
Level transfers [Line Items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period	0	0	0
Transfers into Level 3 of fair value hierarchy, liabilities	0	0	0
Level 1 Of Fair Value Hierarchy [Member] | Total transferred financial liabilities [Member]
Level transfers [Line Items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period	524	562	8
Transfers into Level 3 of fair value hierarchy, liabilities	0	0	3
Level 1 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member]
Level transfers [Line Items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period	683	924	1,460
Transfers into Level 3 of fair value hierarchy, assets	1	2	11
Level 1 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member]
Level transfers [Line Items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period	0	8	9
Transfers into Level 3 of fair value hierarchy, assets	0	0	11
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member]
Level transfers [Line Items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period	0	0	143
Transfers into Level 3 of fair value hierarchy, assets	0	0	0
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member]
Level transfers [Line Items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period	1,723	596	484
Transfers into Level 3 of fair value hierarchy, assets	0	17	0
Level 1 Of Fair Value Hierarchy [Member] | Derivatives [member]
Level transfers [Line Items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period	0	0	0
Transfers into Level 3 of fair value hierarchy, assets	0	0	0
Level 1 Of Fair Value Hierarchy [Member] | Total transferred financial assets [Member]
Level transfers [Line Items]
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period	2,407	1,528	2,096
Transfers into Level 3 of fair value hierarchy, assets	1	19	22
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member]
Level transfers [Line Items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period	239	24	0
Transfers out of level 2 into level 3	141	57	180
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]
Level transfers [Line Items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period	0	0	0
Transfers out of level 2 into level 3	221	38	56
Level 2 Of Fair Value Hierarchy [Member] | Derivatives [member]
Level transfers [Line Items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period	0	0	0
Transfers out of level 2 into level 3	25	0	0
Level 2 Of Fair Value Hierarchy [Member] | Total transferred financial liabilities [Member]
Level transfers [Line Items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period	239	24	0
Transfers out of level 2 into level 3	387	95	236
Level 2 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member]
Level transfers [Line Items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period	1,909	35	203
Transfers out of level 2 into level 3	340	184	548
Level 2 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member]
Level transfers [Line Items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period	243	0	4
Transfers out of level 2 into level 3	0	0	0
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member]
Level transfers [Line Items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period	123	0	0
Transfers out of level 2 into level 3	0	0	0
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member]
Level transfers [Line Items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period	715	506	135
Transfers out of level 2 into level 3	0	50	96
Level 2 Of Fair Value Hierarchy [Member] | Derivatives [member]
Level transfers [Line Items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period	0	0	0
Transfers out of level 2 into level 3	0	0	8
Level 2 Of Fair Value Hierarchy [Member] | Total transferred financial assets [Member]
Level transfers [Line Items]
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period	2,990	542	342
Transfers out of level 2 into level 3	340	234	652
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities held for trading [Member]
Level transfers [Line Items]
Transfers out of Level 3 of fair value hierarchy, liabilities	0	15	0
Transfers out of level 3 into level 2 of fair value hierarchy liabilities	258	95	13
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]
Level transfers [Line Items]
Transfers out of Level 3 of fair value hierarchy, liabilities	0	0	0
Transfers out of level 3 into level 2 of fair value hierarchy liabilities	55	65	27
Level 3 Of Fair Value Hierarchy [Member] | Derivatives [member]
Level transfers [Line Items]
Transfers out of Level 3 of fair value hierarchy, liabilities	0	0	0
Transfers out of level 3 into level 2 of fair value hierarchy liabilities	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Total transferred financial liabilities [Member]
Level transfers [Line Items]
Transfers out of Level 3 of fair value hierarchy, liabilities	0	15	0
Transfers out of level 3 into level 2 of fair value hierarchy liabilities	313	160	40
Level 3 Of Fair Value Hierarchy [Member] | Financial assets held for trading [Member]
Level transfers [Line Items]
Transfers out of Level 3 of fair value hierarchy, assets	24	10	4
Transfers out of level 3 into level 2 of fair value hierarchy assets	911	637	98
Level 3 Of Fair Value Hierarchy [Member] | Non trading financial assets mandatorily at fair value through profit or loss [Member]
Level transfers [Line Items]
Transfers out of Level 3 of fair value hierarchy, assets	53	14	0
Transfers out of level 3 into level 2 of fair value hierarchy assets	2	23	17
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through profit or loss, category [member]
Level transfers [Line Items]
Transfers out of Level 3 of fair value hierarchy, assets	0	0	0
Transfers out of level 3 into level 2 of fair value hierarchy assets	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at fair value through other comprehensive income, category [member]
Level transfers [Line Items]
Transfers out of Level 3 of fair value hierarchy, assets	18	0	0
Transfers out of level 3 into level 2 of fair value hierarchy assets	83	6	6
Level 3 Of Fair Value Hierarchy [Member] | Derivatives [member]
Level transfers [Line Items]
Transfers out of Level 3 of fair value hierarchy, assets	0	0	0
Transfers out of level 3 into level 2 of fair value hierarchy assets	0	0	0
Level 3 Of Fair Value Hierarchy [Member] | Total transferred financial assets [Member]
Level transfers [Line Items]
Transfers out of Level 3 of fair value hierarchy, assets	95	24	4
Transfers out of level 3 into level 2 of fair value hierarchy assets	€ 996	€ 665	€ 121

Note 8 Financial instruments _2

Note 8 Financial instruments level 3 sensitivity analysis (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets at fair value through other comprehensive income	€ (58,980)	€ (60,421)	€ (69,440)
Potential impact on consolidated income statement [Member] | Most favorable hypothesis [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	33	33
Non trading financial assets mandatorily at fair value through profit or loss	135	35
Financial assets designated at fair value through profit or loss	0	0
Financial assets at fair value through other comprehensive income	0	0
Financial assets level 3 total	168	68
Financial liabilities held for trading	7	3
Financial liabilities level 3 total	7	3
Potential impact on consolidated income statement [Member] | Most favorable hypothesis [Member] | Loans and receivables, category [member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	1	4
Non trading financial assets mandatorily at fair value through profit or loss	0	16
Potential impact on consolidated income statement [Member] | Most favorable hypothesis [Member] | Debt securities [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	24
Non trading financial assets mandatorily at fair value through profit or loss	17	10
Potential impact on consolidated income statement [Member] | Most favorable hypothesis [Member] | equity instruments [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	25	1
Non trading financial assets mandatorily at fair value through profit or loss	118	9
Potential impact on consolidated income statement [Member] | Most favorable hypothesis [Member] | Derivatives [member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	6	5
Potential impact on consolidated income statement [Member] | Least favorable hypothesis [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	(33)	(57)
Non trading financial assets mandatorily at fair value through profit or loss	(136)	(36)
Financial assets designated at fair value through profit or loss	0	0
Financial assets at fair value through other comprehensive income	0	0
Financial assets level 3 total	(169)	(93)
Financial liabilities held for trading	(7)	(3)
Financial liabilities level 3 total	(7)	(3)
Potential impact on consolidated income statement [Member] | Least favorable hypothesis [Member] | Loans and receivables, category [member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	(1)	(4)
Non trading financial assets mandatorily at fair value through profit or loss	0	(5)
Potential impact on consolidated income statement [Member] | Least favorable hypothesis [Member] | Debt securities [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	(24)
Non trading financial assets mandatorily at fair value through profit or loss	(19)	(10)
Potential impact on consolidated income statement [Member] | Least favorable hypothesis [Member] | equity instruments [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	(25)	(25)
Non trading financial assets mandatorily at fair value through profit or loss	(118)	(21)
Potential impact on consolidated income statement [Member] | Least favorable hypothesis [Member] | Derivatives [member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	(6)	(5)
Potential impact on other comprehensive income [Member] | Most favorable hypothesis [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	0
Non trading financial assets mandatorily at fair value through profit or loss	0	0
Financial assets designated at fair value through profit or loss	0	0
Financial assets at fair value through other comprehensive income	(25)	(41)
Financial assets level 3 total	25	41
Financial liabilities held for trading	0	0
Financial liabilities level 3 total	0	0
Potential impact on other comprehensive income [Member] | Most favorable hypothesis [Member] | Loans and receivables, category [member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	0
Non trading financial assets mandatorily at fair value through profit or loss	0	0
Potential impact on other comprehensive income [Member] | Most favorable hypothesis [Member] | Debt securities [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	0
Non trading financial assets mandatorily at fair value through profit or loss	0	0
Potential impact on other comprehensive income [Member] | Most favorable hypothesis [Member] | equity instruments [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	0
Non trading financial assets mandatorily at fair value through profit or loss	0	0
Potential impact on other comprehensive income [Member] | Most favorable hypothesis [Member] | Derivatives [member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	0
Potential impact on other comprehensive income [Member] | Least favorable hypothesis [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	0
Non trading financial assets mandatorily at fair value through profit or loss	0	0
Financial assets designated at fair value through profit or loss	0	0
Financial assets at fair value through other comprehensive income	(25)	(43)
Financial assets level 3 total	(25)	(43)
Financial liabilities held for trading	0	0
Financial liabilities level 3 total	0	0
Potential impact on other comprehensive income [Member] | Least favorable hypothesis [Member] | Loans and receivables, category [member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	0
Non trading financial assets mandatorily at fair value through profit or loss	0	0
Potential impact on other comprehensive income [Member] | Least favorable hypothesis [Member] | Debt securities [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	0
Non trading financial assets mandatorily at fair value through profit or loss	0	0
Potential impact on other comprehensive income [Member] | Least favorable hypothesis [Member] | equity instruments [Member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	0	0
Non trading financial assets mandatorily at fair value through profit or loss	0	0
Potential impact on other comprehensive income [Member] | Least favorable hypothesis [Member] | Derivatives [member]
Financial assets Level 3 sensitivity analysis [Line Items]
Financial assets held for trading	€ 0	€ 0

Note 8 Fair value of financia_4

Note 8 Fair value of financial instruments at amortized cost by levels (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Level 1 Of Fair Value Hierarchy [Member] | Cash cash balances at central banks and other demand deposits [Member]
Fair value of financial instruments at amortized cost by levels [Line Items]
Assets	€ 79,463	€ 67,581	€ 65,355
Level 1 Of Fair Value Hierarchy [Member] | Financial assets at amortised cost, category [member]
Fair value of financial instruments at amortized cost by levels [Line Items]
Assets	34,555	33,213	35,196
Level 1 Of Fair Value Hierarchy [Member] | Financial liabilities at amortised cost, category [member]
Fair value of financial instruments at amortized cost by levels [Line Items]
Liabilities	77,112	91,870	90,839
Level 2 Of Fair Value Hierarchy [Member] | Cash cash balances at central banks and other demand deposits [Member]
Fair value of financial instruments at amortized cost by levels [Line Items]
Assets	0	0	0
Level 2 Of Fair Value Hierarchy [Member] | Financial assets at amortised cost, category [member]
Fair value of financial instruments at amortized cost by levels [Line Items]
Assets	13,393	13,033	15,066
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities at amortised cost, category [member]
Fair value of financial instruments at amortized cost by levels [Line Items]
Liabilities	266,194	243,847	255,278
Level 3 Of Fair Value Hierarchy [Member] | Cash cash balances at central banks and other demand deposits [Member]
Fair value of financial instruments at amortized cost by levels [Line Items]
Assets	293	218	165
Level 3 Of Fair Value Hierarchy [Member] | Financial assets at amortised cost, category [member]
Fair value of financial instruments at amortized cost by levels [Line Items]
Assets	371,112	331,205	324,005
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities at amortised cost, category [member]
Fair value of financial instruments at amortized cost by levels [Line Items]
Liabilities	€ 181,746	€ 153,016	€ 144,889

Note 8 Fair value of financia_5

Note 8 Fair value of financial instruments at amortized cost by valuation technique (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Level 2 Of Fair Value Hierarchy [Member] | Loans and advances to central banks [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Assets	€ 0	€ 0	€ 0
Level 2 Of Fair Value Hierarchy [Member] | Loans and advances to credit institutions [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Assets	1,289	863	1,883
Level 2 Of Fair Value Hierarchy [Member] | Customers [member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Assets	1,571	3,416	3,904
Level 2 Of Fair Value Hierarchy [Member] | Debt securities [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Assets	10,533	8,755	9,279
Level 2 Of Fair Value Hierarchy [Member] | Financial liabilities at amortised cost, category [member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	266,194
Level 2 Of Fair Value Hierarchy [Member] | Deposits from central banks [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	0	0	0
Level 2 Of Fair Value Hierarchy [Member] | Credit institutions deposits [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	20,546	14,853	22,914
Level 2 Of Fair Value Hierarchy [Member] | Deposits from customers [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	230,821	209,345	210,097
Level 2 Of Fair Value Hierarchy [Member] | Debt certificates [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	7,240	10,014	14,413
Level 2 Of Fair Value Hierarchy [Member] | Other financial liabilities [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	7,587	9,636	7,854
Level 3 Of Fair Value Hierarchy [Member] | Loans and advances to central banks [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Assets	142	0	0
Level 3 Of Fair Value Hierarchy [Member] | Loans and advances to credit institutions [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Assets	14,711	12,329	12,641
Level 3 Of Fair Value Hierarchy [Member] | Customers [member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Assets	355,247	318,059	310,924
Level 3 Of Fair Value Hierarchy [Member] | Debt securities [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Assets	1,012	817	440
Level 3 Of Fair Value Hierarchy [Member] | Financial liabilities at amortised cost, category [member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	181,746
Level 3 Of Fair Value Hierarchy [Member] | Deposits from central banks [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	300	300	207
Level 3 Of Fair Value Hierarchy [Member] | Credit institutions deposits [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	6,231	4,916	4,633
Level 3 Of Fair Value Hierarchy [Member] | Deposits from customers [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	160,278	137,803	129,525
Level 3 Of Fair Value Hierarchy [Member] | Debt certificates [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	8,368	4,391	4,848
Level 3 Of Fair Value Hierarchy [Member] | Other financial liabilities [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Liabilities	€ 6,568	€ 5,606	€ 5,676
Assets [member] | Financial assets at amortised cost, category [member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Financial instruments valuation methods	Present-value method(Discounted future cash flows)
Assets [member] | Loans and advances to central banks [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Main inputs used	- Credit spread- Prepayment rates- Interest rate yield
Assets [member] | Loans and advances to credit institutions [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Main inputs used	- Credit spread- Prepayment rates- Interest rate yield
Assets [member] | Customers [member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Main inputs used	- Credit spread- Prepayment rates- Interest rate yield
Assets [member] | Debt securities [Member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Main inputs used	- Credit spread- Interest rate yield
Liabilities [member] | Financial liabilities at amortised cost, category [member]
Fair value of financial instruments at amortized cost by valuation technique [Line Items]
Financial instruments valuation methods	Present-value method(Discounted future cash flows)
Main inputs used	- Issuer´s credit risk- Prepayment rates- Interest rate yield

Note 9 Cash Cash Balances At Ce

Note 9 Cash Cash Balances At Central Banks And Other Demand Deposits (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash Cash balances at central banks and other demand deposits [Line Items]
Cash on hand		€ 6,533	€ 6,877	€ 6,447
Cash and bank balances at central banks	[1]	67,314	55,004	53,079
Other financial assets		5,909	5,918	5,994
Cash and cash equivalents		€ 79,756	€ 67,799	€ 65,520
[1](1) The variation is mainly due to an increase in balances at the Bank of Spain.

Note 10 Financial assets and li

Note 10 Financial assets and liabilities held for trading (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets held for trading [Line Items]
Derivative financial assets held for trading	[1]	€ 39,908	€ 30,933	€ 40,183
Equity instruments held	[2]	4,404	15,963	11,458
Debt instruments held for trading		24,367	25,790	23,970
Loans and advances held for trading		41,993	50,807	30,268
Current financial assets at fair value through profit or loss, classified as held for trading		110,671	123,493	105,878
Disclosure of financial liabilities held for trading [Line Items]
Derivative financial liabilities held for trading	[1]	37,909	31,705	41,680
Short Positions Financial Liabilities Held For Trading		13,487	15,135	12,312
Deposits financial liabilities held for trading		44,215	44,294	30,117
Current financial liabilities at fair value through profit or loss, classified as held for trading		95,611	91,135	84,109
credit institutions [Member]
Disclosure of financial assets held for trading [Line Items]
Equity instruments held	[2]	317	816	633
Other sectors [Member]
Disclosure of financial assets held for trading [Line Items]
Equity instruments held	[2]	4,086	15,147	10,824
Issued by central banks [Member]
Disclosure of financial assets held for trading [Line Items]
Debt instruments held for trading		821	936	1,011
Issued by public administrations [Member]
Disclosure of financial assets held for trading [Line Items]
Debt instruments held for trading		20,703	21,946	19,942
Issued by financial institutions [Member]
Disclosure of financial assets held for trading [Line Items]
Debt instruments held for trading		1,365	1,130	1,479
Other debt instruments [Member]
Disclosure of financial assets held for trading [Line Items]
Debt instruments held for trading		1,477	1,778	1,538
Loans and advances to central banks [Member]
Disclosure of financial assets held for trading [Line Items]
Loans and advances held for trading		1,632	3,467	53
Loans and advances to central banks [Member] | Reverse repurchase agreements [Member]
Disclosure of financial assets held for trading [Line Items]
Loans and advances held for trading		1,632	3,467	53
Loans and advances to credit institutions [Member]
Disclosure of financial assets held for trading [Line Items]
Loans and advances held for trading		25,231	31,916	18,317
Loans and advances to credit institutions [Member] | Reverse repurchase agreements [Member]
Disclosure of financial assets held for trading [Line Items]
Loans and advances held for trading	[3]	25,201	31,901	18,310
Loans and advances to customers [Member]
Disclosure of financial assets held for trading [Line Items]
Loans and advances held for trading		15,130	15,424	11,898
Loans and advances to customers [Member] | Reverse repurchase agreements [Member]
Disclosure of financial assets held for trading [Line Items]
Loans and advances held for trading		14,832	14,916	11,295
Deposits from central banks [Member]
Disclosure of financial liabilities held for trading [Line Items]
Deposits financial liabilities held for trading		3,950	11,248	6,277
Deposits from central banks [Member] | Repurchase agreement [Member]
Disclosure of financial liabilities held for trading [Line Items]
Deposits financial liabilities held for trading		3,950	11,248	6,277
Deposits from credit institutions [Member]
Disclosure of financial liabilities held for trading [Line Items]
Deposits financial liabilities held for trading		28,924	16,176	14,377
Deposits from credit institutions [Member] | Repurchase agreement [Member]
Disclosure of financial liabilities held for trading [Line Items]
Deposits financial liabilities held for trading		28,573	15,632	14,035
Customer deposits [Member]
Disclosure of financial liabilities held for trading [Line Items]
Deposits financial liabilities held for trading		11,341	16,870	9,463
Customer deposits [Member] | Repurchase agreement [Member]
Disclosure of financial liabilities held for trading [Line Items]
Deposits financial liabilities held for trading		€ 11,302	€ 16,824	€ 9,418
[1]1) The variation is mainly due to the evolution of exchange rate derivatives at BBVA, S.A.[2](2) The variation is mainly due to sales at BBVA, S.A.[3](3) The variation corresponds mainly to the evolution of "Reverse repurchase agreement" of BBVA, S.A.

Note 10 Derivatives by type of

Note 10 Derivatives by type of risk and by product or by type of market (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading	[1]	€ 39,908	€ 30,933	€ 40,183
Derivative financial liabilities held for trading	[1]	37,909	31,705	41,680
Interest rate risk [member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		19,563	15,782	26,451
Derivative financial liabilities held for trading		18,220	15,615	26,028
Notional amount		4,286,531	3,902,760	3,252,066
Interest rate risk [member] | OTC Options [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		19,558	15,774	26,447
Derivative financial liabilities held for trading		18,215	15,610	26,020
Notional amount		4,278,249	3,884,561	3,233,718
Interest rate risk [member] | Organized market options [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		5	8	3
Derivative financial liabilities held for trading		5	5	8
Notional amount		8,282	18,199	18,348
Equity instruments risk [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		3,067	2,802	2,626
Derivative financial liabilities held for trading		3,770	4,123	4,143
Notional amount		76,749	72,656	72,176
Equity instruments risk [Member] | OTC Options [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		1,810	775	584
Derivative financial liabilities held for trading		2,127	1,930	1,836
Notional amount		52,739	48,695	42,351
Equity instruments risk [Member] | Organized market options [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		1,257	2,028	2,042
Derivative financial liabilities held for trading		1,643	2,192	2,307
Notional amount		24,010	23,962	29,825
Foreign exchange and gold risk [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		16,971	12,104	10,952
Derivative financial liabilities held for trading		15,528	11,471	11,216
Notional amount		589,705	533,395	461,898
Foreign exchange and gold risk [Member] | OTC Options [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		16,954	12,090	10,942
Derivative financial liabilities held for trading		15,505	11,445	11,216
Notional amount		580,850	526,590	457,180
Foreign exchange and gold risk [Member] | Organized market options [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		17	14	10
Derivative financial liabilities held for trading		23	26	0
Notional amount		8,855	6,805	4,719
Credit risk [member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		299	236	153
Derivative financial liabilities held for trading		383	490	292
Notional amount		43,450	19,937	23,411
Credit risk [member] | Credit default swap [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		293	236	146
Derivative financial liabilities held for trading		282	254	156
Notional amount		41,760	18,121	21,529
Credit risk [member] | Credit spread option [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		0	0	0
Derivative financial liabilities held for trading		0	0	0
Notional amount		0	0	0
Credit risk [member] | Total return swap [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		7	0	7
Derivative financial liabilities held for trading		101	236	136
Notional amount		1,665	1,815	1,882
Credit risk [member] | Other [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		0	0	0
Derivative financial liabilities held for trading		0	0	0
Notional amount		25	0	0
Commodities risk [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		9	8	1
Derivative financial liabilities held for trading		8	7	1
Notional amount		60	149	26
Derivatives [member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		39,908	30,933	40,183
Derivative financial liabilities held for trading		37,909	31,705	41,680
Notional amount		4,996,495	4,528,897	3,809,577
Derivatives [member] | Of which OTC credit institutions [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		28,385	21,069	24,432
Derivative financial liabilities held for trading		26,454	22,488	27,244
Notional amount		1,205,895	1,073,921	958,017
Derivatives [member] | Of which OTC other financial corporations [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		5,745	3,300	8,211
Derivative financial liabilities held for trading		4,493	3,075	8,493
Notional amount		3,587,546	3,257,382	2,663,978
Derivatives [member] | Of which OTC other [Member]
Derivatives by type of risk by product or by type of market [Line Items]
Derivative financial assets held for trading		4,501	4,514	5,484
Derivative financial liabilities held for trading		5,290	3,919	3,627
Notional amount		€ 161,882	€ 148,629	€ 134,690
[1]1) The variation is mainly due to the evolution of exchange rate derivatives at BBVA, S.A.

Note 11 Non trading financial a

Note 11 Non trading financial assets at fair value through profit or loss mandatorily measured at fair value (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Non trading financial assets at fair value through profit or loss mandatorily measured at fair value [Line Items]
Equity instruments mandatorily measured at fair value through profit or loss	[1]	€ 6,511	€ 5,303	€ 4,133
Debt securities mandatorily measured at fair value through profit or loss		129	128	356
Loans and advances to customers mandatorily measured at fair value through profit or loss		247	655	709
Total non trading financial assets at fair value through profit or loss mandatorily measured at fair value		€ 6,888	€ 6,086	€ 5,198
[1](1) In 2022, an agreement was announced with Neon Payments Limited for the subscription of preferred shares representing approximately 21.7% of its capital stock (see Note 3).

Note 12 Financial Instruments D

Note 12 Financial Instruments Designated At Fair Value Through Profit Or Loss (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial assets and liabilities designated at fair value through profit or loss [Line Items]
Financial assets at fair value through profit or loss	€ 913	€ 1,092	€ 1,117
Customer deposits at fair value through profit or loss	700	809	902
Debt securities designated at fair value through profit or loss	3,288	3,396	4,531
Other Financial Liabilities At Fair Value Through Profit Or Loss	6,592	5,479	4,617
Financial liabilities at fair value through profit or loss	€ 10,580	€ 9,683	€ 10,050

Note 13 Financial assets at fai

Note 13 Financial assets at fair value through other comprehensive income (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Financial assets at fair value through other comprehensive income [Line Items]
Equity instruments Financial Assets At Fair Value Through Other Comprehensive Income		€ 1,198	€ 1,320	€ 1,100
Debt securities Financial Assets At Fair Value Through Other Comprehensive Income	[1]	57,755	59,074	68,308
Loans and Advances Financial Assets At Fair Value Through Other Comprehensive Income		26	27	33
Financial assets at fair value through other comprehensive income		58,980	60,421	69,440
of which loss allowances of debt securities		€ (121)	€ (74)	€ (97)
[1](1) The variation, in 2021 corresponds mainly to changes in the portfolio of financial assets issued by governments in BBVA, S.A.

Note 13 Financial assets at f_2

Note 13 Financial assets at fair value through other comprehensive income equity instruments (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subtotal listed equity instruments [Member]
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	€ 2,336	€ 2,333	€ 2,282
Unrealized gains of equity instruments	44	35	38
Unrealized losses of equity instruments	(1,282)	(1,154)	(1,326)
Fair value of equity instruments	1,098	1,214	995
Subtotal listed equity instruments [Member] | National company shares [Member]
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	2,235	2,235	2,182
Unrealized gains of equity instruments	0	0	0
Unrealized losses of equity instruments	(1,274)	(1,146)	(1,309)
Fair value of equity instruments	960	1,088	873
Subtotal listed equity instruments [Member] | Foreign company shares [Member]
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	102	98	100
Unrealized gains of equity instruments	44	35	38
Unrealized losses of equity instruments	(8)	(8)	(17)
Fair value of equity instruments	138	125	121
Subtotal listed equity instruments [Member] | UNITED STATES
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	43	29	27
Unrealized gains of equity instruments	0	0	0
Unrealized losses of equity instruments	0	0	0
Fair value of equity instruments	44	29	27
Subtotal listed equity instruments [Member] | MEXICO
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	1	1	1
Unrealized gains of equity instruments	30	28	33
Unrealized losses of equity instruments	0	0	0
Fair value of equity instruments	31	29	34
Subtotal listed equity instruments [Member] | TURKEY
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	0	0	2
Unrealized gains of equity instruments	7	4	4
Unrealized losses of equity instruments	0	0	0
Fair value of equity instruments	7	5	6
Subtotal listed equity instruments [Member] | Other Countries [Member]
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	57	69	70
Unrealized gains of equity instruments	7	2	1
Unrealized losses of equity instruments	(8)	(8)	(17)
Fair value of equity instruments	56	63	54
Subtotal unlisted equity instruments [Member]
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	31	60	62
Unrealized gains of equity instruments	71	48	44
Unrealized losses of equity instruments	(2)	(1)	(1)
Fair value of equity instruments	100	107	105
Subtotal unlisted equity instruments [Member] | National company shares [Member]
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	6	5	5
Unrealized gains of equity instruments	7	7	1
Unrealized losses of equity instruments	0	0	0
Fair value of equity instruments	12	11	5
Subtotal unlisted equity instruments [Member] | Foreign company shares [Member]
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	25	55	58
Unrealized gains of equity instruments	64	41	43
Unrealized losses of equity instruments	(2)	(1)	(1)
Fair value of equity instruments	87	95	100
Subtotal unlisted equity instruments [Member] | UNITED STATES
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	0	0	0
Unrealized gains of equity instruments	0	0	0
Unrealized losses of equity instruments	0	0	0
Fair value of equity instruments	0	0	0
Subtotal unlisted equity instruments [Member] | MEXICO
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	1	0	0
Unrealized gains of equity instruments	0	0	0
Unrealized losses of equity instruments	0	0	0
Fair value of equity instruments	1	1	1
Subtotal unlisted equity instruments [Member] | TURKEY
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	6	3	5
Unrealized gains of equity instruments	0	0	0
Unrealized losses of equity instruments	0	0	0
Fair value of equity instruments	6	3	5
Subtotal unlisted equity instruments [Member] | Other Countries [Member]
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	19	51	52
Unrealized gains of equity instruments	64	41	43
Unrealized losses of equity instruments	(2)	(1)	(1)
Fair value of equity instruments	81	91	94
Total [Member]
Financial Assets At Fair Value Through Other Comprehensive Income Equity Instruments [Line Items]
Cost of equity instruments	2,367	2,393	2,344
Unrealized gains of equity instruments	115	83	82
Unrealized losses of equity instruments	(1,284)	(1,155)	(1,327)
Fair value of equity instruments	€ 1,198	€ 1,320	€ 1,100

Note 13 Financial assets at f_3

Note 13 Financial assets at fair value through other comprehensive income debt securities (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	€ 58,605	€ 58,176	€ 66,356
Unrealized gains of debt securities	1,165	1,511	2,089
Unrealized losses of debt securities	(2,014)	(614)	(137)
Fair value of debt securities	57,755	59,074	68,308
Issued in euros [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	19,164	17,625	30,811
Unrealized gains of debt securities	169	731	917
Unrealized losses of debt securities	(555)	(2)	(17)
Fair value of debt securities	18,779	18,355	31,712
Issued in euros [Member] | Government agency debt securities [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	17,799	15,889	28,582
Unrealized gains of debt securities	154	656	801
Unrealized losses of debt securities	(524)	0	(16)
Fair value of debt securities	17,429	16,544	29,367
Issued in euros [Member] | Central banks [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	0	0	0
Unrealized gains of debt securities	0	0	0
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	0	0	0
Issued in euros [Member] | credit institutions [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	865	1,125	1,363
Unrealized gains of debt securities	10	51	76
Unrealized losses of debt securities	(20)	0	0
Fair value of debt securities	854	1,176	1,439
Issued in euros [Member] | Other issuers [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	500	612	867
Unrealized gains of debt securities	5	24	40
Unrealized losses of debt securities	(10)	(1)	(1)
Fair value of debt securities	495	635	906
MEXICO
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	11,566	11,097	9,107
Unrealized gains of debt securities	3	32	291
Unrealized losses of debt securities	(759)	(359)	(3)
Fair value of debt securities	10,810	10,769	9,395
MEXICO | Government agency debt securities [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	11,013	10,467	8,309
Unrealized gains of debt securities	2	21	271
Unrealized losses of debt securities	(736)	(348)	(1)
Fair value of debt securities	10,278	10,141	8,579
MEXICO | Central banks [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	0	0	0
Unrealized gains of debt securities	0	0	0
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	0	0	0
MEXICO | credit institutions [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	130	120	113
Unrealized gains of debt securities	0	3	5
Unrealized losses of debt securities	(10)	(6)	0
Fair value of debt securities	119	118	118
MEXICO | Other issuers [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	423	509	685
Unrealized gains of debt securities	2	7	15
Unrealized losses of debt securities	(12)	(6)	(2)
Fair value of debt securities	413	510	698
ITALY
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	4,568	7,407	3,897
Unrealized gains of debt securities	53	213	367
Unrealized losses of debt securities	(106)	(12)	0
Fair value of debt securities	4,515	7,608	4,263
ITALY | Government agency debt securities [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	4,402	7,274	3,789
Unrealized gains of debt securities	52	212	366
Unrealized losses of debt securities	(104)	(12)	0
Fair value of debt securities	4,349	7,474	4,154
ITALY | Central banks [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	0	0	0
Unrealized gains of debt securities	0	0	0
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	0	0	0
ITALY | credit institutions [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	39	47	48
Unrealized gains of debt securities	0	0	0
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	39	47	48
ITALY | Other issuers [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	127	86	60
Unrealized gains of debt securities	1	1	1
Unrealized losses of debt securities	(1)	0	0
Fair value of debt securities	126	87	61
JAPAN
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	2,920	4,961	4,551
Unrealized gains of debt securities	7	7	1
Unrealized losses of debt securities	(1)	0	(3)
Fair value of debt securities	2,926	4,968	4,549
JAPAN | Government agency debt securities [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	2,824	4,906	4,492
Unrealized gains of debt securities	6	7	0
Unrealized losses of debt securities	0	0	(3)
Fair value of debt securities	2,830	4,913	4,489
JAPAN | Central banks [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	0	0	0
Unrealized gains of debt securities	0	0	0
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	0	0	0
JAPAN | credit institutions [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	14	18	0
Unrealized gains of debt securities	0	0	0
Unrealized losses of debt securities	(1)	0	0
Fair value of debt securities	13	18	0
JAPAN | Other issuers [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	82	36	59
Unrealized gains of debt securities	1	1	1
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	83	37	60
UNITED STATES
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	5,245	3,900	4,642
Unrealized gains of debt securities	39	44	52
Unrealized losses of debt securities	(263)	(18)	(3)
Fair value of debt securities	5,020	3,926	4,691
UNITED STATES | Government agency debt securities [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	2,956	1,754	2,307
Unrealized gains of debt securities	17	7	9
Unrealized losses of debt securities	(257)	(17)	(1)
Fair value of debt securities	2,716	1,744	2,315
UNITED STATES | Central banks [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	0	0	0
Unrealized gains of debt securities	0	0	0
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	0	0	0
UNITED STATES | credit institutions [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	89	114	186
Unrealized gains of debt securities	1	2	3
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	89	116	188
UNITED STATES | Other issuers [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	2,200	2,032	2,149
Unrealized gains of debt securities	21	35	40
Unrealized losses of debt securities	(6)	(1)	(2)
Fair value of debt securities	2,215	2,065	2,187
TURKEY
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	3,213	2,888	3,456
Unrealized gains of debt securities	700	199	90
Unrealized losses of debt securities	(56)	(168)	(73)
Fair value of debt securities	3,858	2,920	3,473
TURKEY | Government agency debt securities [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	3,213	2,888	3,456
Unrealized gains of debt securities	700	199	90
Unrealized losses of debt securities	(56)	(168)	(73)
Fair value of debt securities	3,858	2,920	3,473
TURKEY | Central banks [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	0	0	0
Unrealized gains of debt securities	0	0	0
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	0	0	0
TURKEY | credit institutions [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	0	0	0
Unrealized gains of debt securities	0	0	0
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	0	0	0
TURKEY | Other issuers [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	0	0	0
Unrealized gains of debt securities	0	0	0
Unrealized losses of debt securities	0	0	0
Fair value of debt securities	0	0	0
Other Countries [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	11,928	10,298	9,892
Unrealized gains of debt securities	194	286	372
Unrealized losses of debt securities	(274)	(55)	(39)
Fair value of debt securities	11,848	10,529	10,225
Other Countries [Member] | Government agency debt securities [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	3,093	2,488	2,177
Unrealized gains of debt securities	120	115	136
Unrealized losses of debt securities	(154)	(29)	(14)
Fair value of debt securities	3,059	2,574	2,300
Other Countries [Member] | Central banks [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	3,098	1,698	1,599
Unrealized gains of debt securities	8	3	21
Unrealized losses of debt securities	(12)	(5)	(8)
Fair value of debt securities	3,094	1,696	1,611
Other Countries [Member] | credit institutions [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	2,087	2,306	2,468
Unrealized gains of debt securities	40	92	116
Unrealized losses of debt securities	(59)	(16)	(8)
Fair value of debt securities	2,068	2,382	2,576
Other Countries [Member] | Other issuers [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	3,649	3,807	3,648
Unrealized gains of debt securities	27	76	99
Unrealized losses of debt securities	(49)	(6)	(8)
Fair value of debt securities	3,627	3,877	3,738
Total foreign [Member]
Financial assets at fair value through other comprehensive income debt securities [Line Items]
Amortized cost of debt securities	39,440	40,551	35,545
Unrealized gains of debt securities	996	780	1,172
Unrealized losses of debt securities	(1,459)	(612)	(120)
Fair value of debt securities	€ 38,977	€ 40,719	€ 36,596

Note 13 Financial assets at f_4

Note 13 Financial assets at fair value through other comprehensive income debt securities by rating (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 57,755	€ 59,074	€ 68,308
Percentage of debt securities by rating	100%	100%	100%
BBVA AAA Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 3,339	€ 2,413	€ 4,345
Percentage of debt securities by rating	5.80%	4.10%	6.40%
BBVA AA Plus Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 490	€ 586	€ 595
Percentage of debt securities by rating	0.80%	1%	0.90%
BBVA AA Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 416	€ 646	€ 449
Percentage of debt securities by rating	0.70%	1.10%	0.70%
BBVA AA Minus Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 472	€ 327	€ 406
Percentage of debt securities by rating	0.80%	0.60%	0.60%
BBVA A plus Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 3,866	€ 6,179	€ 5,912
Percentage of debt securities by rating	6.70%	10.50%	8.70%
BBVA A Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 1,663	€ 1,676	€ 2,112
Percentage of debt securities by rating	2.90%	2.80%	3.10%
BBVA A Minus Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 20,350	€ 18,760	€ 31,614
Percentage of debt securities by rating	35.20%	31.80%	46.30%
BBVA BBB Plus Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 11,423	€ 11,465	€ 8,629
Percentage of debt securities by rating	19.80%	19.40%	12.60%
BBVA BBB Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 7,328	€ 10,961	€ 4,054
Percentage of debt securities by rating	12.70%	18.60%	5.90%
BBVA BBB minus Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 964	€ 1,310	€ 5,116
Percentage of debt securities by rating	1.70%	2.20%	7.50%
BBVA BB Plus Rating [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 7,202	€ 4,379	€ 4,731
Percentage of debt securities by rating	12.50%	7.40%	6.90%
Unclassified [Member]
Avaiable for sale financial assets debt securities by rating [Line Items]
Fair value of debt securities by rating	€ 241	€ 372	€ 345
Percentage of debt securities by rating	0.40%	0.60%	0.50%

Note 13 Other comprehensive inc

Note 13 Other comprehensive income Changes in gains or losses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt securities [Member]
Financial assets at fair value throught other comprehensive income [Line Items]
Other comprehensive income changes in gains and losses	€ 1,274	€ 2,069	€ 1,760
Valuation gains and losses	(2,694)	(1,058)	489
Amounts transferred to income	20	(63)	(72)
Income tax and other	838	325	(107)
Other comprehensive income changes in gains and losses	(562)	1,274	2,069
equity instruments [Member]
Financial assets at fair value throught other comprehensive income [Line Items]
Other comprehensive income changes in gains and losses	(1,079)	(1,256)	(403)
Valuation gains and losses	(167)	183	(803)
Amounts transferred to reserves	(2)	0	(73)
Income tax and other	54	(7)	23
Other comprehensive income changes in gains and losses	€ (1,194)	€ (1,079)	€ (1,256)

Note 14 Financial assets at amo

Note 14 Financial assets at amortised cost (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial assets at amortised cost [Line Items]
Debt Securities at amortized cost	€ 43,606	€ 34,781	€ 35,737
Loans and advances to central banks at amortised cost	4,401	5,681	6,209
Loans and advances to banks	16,031	13,276	14,575
Loans and advances to customers	358,023	318,939	311,147
Financial assets at amortised cost	(422,061)	(372,676)	(367,668)
Central banks [Member]
Financial assets at amortised cost [Line Items]
Debt Securities at amortized cost	21	15	0
Government [member]
Financial assets at amortised cost [Line Items]
Debt Securities at amortized cost	40,389	32,130	28,727
Loans and advances to customers	20,892	19,682	19,391
credit institutions [Member]
Financial assets at amortised cost [Line Items]
Debt Securities at amortized cost	1,177	817	783
Other financial corporations [Member]
Financial assets at amortised cost [Line Items]
Debt Securities at amortized cost	857	525	5,027
Loans and advances to customers	12,765	9,804	9,817
Non financial corporations [Member]
Financial assets at amortised cost [Line Items]
Debt Securities at amortized cost	1,162	1,295	1,200
Loans and advances to customers	165,510	140,993	136,424
Reverse repurchase agreements [Member]
Financial assets at amortised cost [Line Items]
Loans and advances to banks	5,251	2,788	1,914
Other loans and advances [Member]
Financial assets at amortised cost [Line Items]
Loans and advances to banks	10,780	10,488	12,661
Other [Member]
Financial assets at amortised cost [Line Items]
Loans and advances to customers	158,855	148,461	145,515
Of which loss allowances of debt securities [Member]
Financial assets at amortised cost [Line Items]
Financial assets at amortised cost	€ (93)	€ (52)	€ (48)

Note 14 Debt securities at amor

Note 14 Debt securities at amortized cost (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	€ 43,606	€ 34,781	€ 35,737
Unrealized gains of debt securities at amortized cost	56	1,950	2,405
Unrealized losses of debt securities at amortized cost	(1,701)	(284)	(75)
Fair value of debt securities at amortized cost	41,961	36,447	38,067
Domestic debt securities [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	18,541	18,031	18,492
Unrealized gains of debt securities at amortized cost	11	1,336	1,271
Unrealized losses of debt securities at amortized cost	(1,348)	(13)	(7)
Fair value of debt securities at amortized cost	17,204	19,353	19,756
Domestic debt securities [Member] | Government [member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	18,397	17,693	13,656
Unrealized gains of debt securities at amortized cost	10	1,326	1,212
Unrealized losses of debt securities at amortized cost	(1,330)	(7)	0
Fair value of debt securities at amortized cost	17,077	19,013	14,868
Domestic debt securities [Member] | Central banks [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	0	0	0
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	0	0	0
Fair value of debt securities at amortized cost	0	0	0
Domestic debt securities [Member] | credit institutions [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	0	0	0
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	0	0	0
Fair value of debt securities at amortized cost	0	0	0
Domestic debt securities [Member] | Other issuers [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	144	337	4,835
Unrealized gains of debt securities at amortized cost	1	10	59
Unrealized losses of debt securities at amortized cost	(18)	(6)	(7)
Fair value of debt securities at amortized cost	127	341	4,887
MEXICO
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	10,743	8,464	7,771
Unrealized gains of debt securities at amortized cost	0	182	534
Unrealized losses of debt securities at amortized cost	0	(138)	(16)
Fair value of debt securities at amortized cost	10,743	8,508	8,289
MEXICO | Government [member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	9,806	7,669	6,963
Unrealized gains of debt securities at amortized cost	0	170	479
Unrealized losses of debt securities at amortized cost	0	(131)	0
Fair value of debt securities at amortized cost	9,806	7,708	7,442
MEXICO | Central banks [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	0	0	0
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	0	0	0
Fair value of debt securities at amortized cost	0	0	0
MEXICO | credit institutions [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	745	614	632
Unrealized gains of debt securities at amortized cost	0	11	55
Unrealized losses of debt securities at amortized cost	0	0	0
Fair value of debt securities at amortized cost	745	625	687
MEXICO | Other issuers [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	192	181	176
Unrealized gains of debt securities at amortized cost	0	1	0
Unrealized losses of debt securities at amortized cost	0	(7)	(16)
Fair value of debt securities at amortized cost	192	175	160
UNITED STATES
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	2,412	93	52
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	(10)	0	(26)
Fair value of debt securities at amortized cost	2,402	93	26
UNITED STATES | Government [member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	2,159	10	14
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	(5)	0	0
Fair value of debt securities at amortized cost	2,154	10	14
UNITED STATES | Central banks [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	0	0	0
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	0	0	0
Fair value of debt securities at amortized cost	0	0	0
UNITED STATES | credit institutions [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	28	26	23
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	(2)	0	(16)
Fair value of debt securities at amortized cost	27	26	7
UNITED STATES | Other issuers [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	224	57	15
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	(3)	0	(10)
Fair value of debt securities at amortized cost	221	57	5
TURKEY
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	5,332	2,634	3,628
Unrealized gains of debt securities at amortized cost	0	143	95
Unrealized losses of debt securities at amortized cost	0	(95)	(25)
Fair value of debt securities at amortized cost	5,332	2,682	3,698
TURKEY | Government [member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	5,325	2,628	3,621
Unrealized gains of debt securities at amortized cost	0	143	95
Unrealized losses of debt securities at amortized cost	0	(95)	(25)
Fair value of debt securities at amortized cost	5,325	2,676	3,691
TURKEY | Central banks [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	0	0	0
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	0	0	0
Fair value of debt securities at amortized cost	0	0	0
TURKEY | credit institutions [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	6	5	6
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	0	0	0
Fair value of debt securities at amortized cost	6	5	6
TURKEY | Other issuers [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	0	0	1
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	0	0	0
Fair value of debt securities at amortized cost	0	0	1
Other Countries [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	6,578	5,559	5,795
Unrealized gains of debt securities at amortized cost	44	289	505
Unrealized losses of debt securities at amortized cost	(343)	(37)	(1)
Fair value of debt securities at amortized cost	6,280	5,812	6,299
Other Countries [Member] | Government [member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	4,701	4,144	4,473
Unrealized gains of debt securities at amortized cost	32	257	467
Unrealized losses of debt securities at amortized cost	(311)	(28)	(1)
Fair value of debt securities at amortized cost	4,423	4,374	4,939
Other Countries [Member] | Central banks [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	21	0	0
Unrealized gains of debt securities at amortized cost	0	0	0
Unrealized losses of debt securities at amortized cost	(1)	0	0
Fair value of debt securities at amortized cost	21	0	0
Other Countries [Member] | credit institutions [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	397	171	122
Unrealized gains of debt securities at amortized cost	2	0	0
Unrealized losses of debt securities at amortized cost	(11)	0	0
Fair value of debt securities at amortized cost	389	171	122
Other Countries [Member] | Other issuers [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	1,458	1,243	1,200
Unrealized gains of debt securities at amortized cost	10	32	38
Unrealized losses of debt securities at amortized cost	(21)	(9)	0
Fair value of debt securities at amortized cost	1,448	1,267	1,238
Foreign debt securities [Member]
Debt securities at amortized cost [Line Items]
Amortized cost of debt securities at amortized cost	25,065	16,750	17,245
Unrealized gains of debt securities at amortized cost	45	614	1,134
Unrealized losses of debt securities at amortized cost	(353)	(270)	(68)
Fair value of debt securities at amortized cost	€ 24,757	€ 17,094	€ 18,311

Note 14 Debt securities by rati

Note 14 Debt securities by rating (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 43,606	€ 34,781	€ 35,737
Percentage of debt securities at amortized cost by rating	100%	100%	100%
BBVA AAA Rating [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 3,068	€ 143	€ 151
Percentage of debt securities at amortized cost by rating	7%	0.40%	0.40%
BBVA AA plus [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 217	€ 77	€ 74
Percentage of debt securities at amortized cost by rating	0.50%	0.20%	0.20%
BBVA AA Rating [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 86	€ 76	€ 64
Percentage of debt securities at amortized cost by rating	0.20%	0.20%	0.20%
BBVA AA Minus Rating [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 108	€ 69	€ 48
Percentage of debt securities at amortized cost by rating	0.20%	0.20%	0.10%
BBVA A plus Rating [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 13	€ 62	€ 42
Percentage of debt securities at amortized cost by rating	0%	0.20%	0%
BBVA A Rating [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 592	€ 619	€ 590
Percentage of debt securities at amortized cost by rating	1.40%	1.80%	1.70%
BBVA A Minus Rating [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 17,050	€ 16,312	€ 16,736
Percentage of debt securities at amortized cost by rating	39.10%	46.90%	46.80%
BBVA BBB Plus Rating [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 11,037	€ 9,336	€ 7,919
Percentage of debt securities at amortized cost by rating	25.30%	26.80%	22.20%
BBVA BBB Rating [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 4,265	€ 3,853	€ 942
Percentage of debt securities at amortized cost by rating	9.80%	11.10%	2.60%
BBVA BBB minus Rating [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 535	€ 527	€ 4,499
Percentage of debt securities at amortized cost by rating	1.20%	1.50%	12.60%
BBVA BB Plus Rating [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 5,967	€ 3,120	€ 3,928
Percentage of debt securities at amortized cost by rating	13.70%	9%	11%
Unclassified [Member]
Debt securities by rating [Line Items]
Carrying amount of debt securities at amortized cost	€ 667	€ 587	€ 743
Percentage of debt securities at amortized cost by rating	1.50%	1.70%	2.10%

Note 14 Loans and advances to c

Note 14 Loans and advances to customers (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loans and receivables [Line Items]
Loans and advances to customers	€ 358,023	€ 318,939	€ 311,147
On demand [Member]
Loans and receivables [Line Items]
Loans and advances to customers	4,101	3,161	2,835
Credit card debt [Member]
Loans and receivables [Line Items]
Loans and advances to customers	18,898	14,030	13,093
Trade receivables [Member]
Loans and receivables [Line Items]
Loans and advances to customers	25,987	19,524	15,544
Lease receivables [member]
Loans and receivables [Line Items]
Loans and advances to customers	8,571	7,911	7,650
Reverse repurchase agreements [Member]
Loans and receivables [Line Items]
Loans and advances to customers	102	23	71
Other term loans [Member]
Loans and receivables [Line Items]
Loans and advances to customers	294,059	268,047	267,031
Advances that are not loans [Member]
Loans and receivables [Line Items]
Loans and advances to customers	€ 6,305	€ 6,243	€ 4,924

Note 14 Loans and advances matu

Note 14 Loans and advances maturing in more than one year by interest rate fixed and floating (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loans and advances maturing in more than one year by interest rate [Line Items]
National security	€ 129,042	€ 132,300	€ 132,814
Foreign security	121,314	106,465	107,895
Total loans and advances maturing in more than one year	250,356	238,765	240,710
Fixed interest rate [member]
Loans and advances maturing in more than one year by interest rate [Line Items]
National security	59,394	56,756	46,104
Foreign security	67,874	62,228	66,444
Total loans and advances maturing in more than one year	127,269	118,984	112,548
Floating interest rate [member]
Loans and advances maturing in more than one year by interest rate [Line Items]
National security	69,647	75,544	86,710
Foreign security	53,440	44,237	41,452
Total loans and advances maturing in more than one year	€ 123,087	€ 119,781	€ 128,162

Note 14 Securitized loans (Deta

Note 14 Securitized loans (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Securitized loans [Line Items]
Securitized mortgage assets	€ 23,290	€ 23,695	€ 23,953
Other securitized assets	5,495	6,547	6,144
Total securitized loans	€ 28,784	€ 30,242	€ 30,098

Note 15 Derivatives Hedge accou

Note 15 Derivatives Hedge accounting and fair value changes of the hedged items in portfolio hedge of interest rate risk (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclousre of derivative financial assets held for hedging [Line Items]
Derivative financial assets held for hedging	€ 1,891	€ 1,805	€ 1,991
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets	(148)	5	51
Derivative financial liabilities held for hedging	3,303	2,626	2,318
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities	€ 0	€ 0	€ 0

Note 15 Derivatives Hedge acc_2

Note 15 Derivatives Hedge accounting breakdown by type of risk and type of hedge (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	€ 1,891	€ 1,805	€ 1,991
Derivative financial liabilities held for hedging	3,303	2,626	2,318
Interest rate risk [member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	656	697	989
Derivative financial liabilities held for hedging	376	322	525
Interest rate risk [member] | OTC Options [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	656	697	989
Derivative financial liabilities held for hedging	376	322	525
Interest rate risk [member] | Organized market options [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Equity risk [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Equity risk [Member] | OTC Options [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Equity risk [Member] | Organized market options [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Foreign exchange and gold risk [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	259	463	435
Derivative financial liabilities held for hedging	83	135	350
Foreign exchange and gold risk [Member] | OTC Options [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	259	463	435
Derivative financial liabilities held for hedging	83	135	350
Foreign exchange and gold risk [Member] | Organized market options [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Credit risk [member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Commodities risk [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Other risk [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging		0	0
Derivative financial liabilities held for hedging		0	0
Fair value risk [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	915	1,160	1,424
Derivative financial liabilities held for hedging	459	457	874
Interest rate risk hedges cash flow [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	470	228	154
Derivative financial liabilities held for hedging	2,763	1,786	1,055
Interest rate risk hedges cash flow [Member] | OTC Options [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	454	226	154
Derivative financial liabilities held for hedging	2,763	1,786	1,041
Interest rate risk hedges cash flow [Member] | Organized market options [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	16	2	0
Derivative financial liabilities held for hedging		0	15
Equity instruments risk hedge cash flow [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Foreign exchange and gold risk hedge cash flow [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	239	180	225
Derivative financial liabilities held for hedging	46	79	55
Foreign exchange and gold risk hedge cash flow [Member] | OTC Options [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	239	180	225
Derivative financial liabilities held for hedging	45	79	50
Foreign exchange and gold risk hedge cash flow [Member] | Organized market options [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	1	0	5
Credit risk hedge cash flow [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Commodities risk hedge cash flow [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Other risk hedge cash flow [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	0	0	0
Derivative financial liabilities held for hedging	0	0	0
Cash flow hedges [member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	708	408	379
Derivative financial liabilities held for hedging	2,809	1,865	1,111
Hedges of net investment in foreign operations [member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	213	198	166
Derivative financial liabilities held for hedging	26	196	139
Portfolio fair value hedges of interest rate risk [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	7	18	18
Derivative financial liabilities held for hedging	8	95	170
Portfolio cash flow hedges of interest rate risk [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	48	21	3
Derivative financial liabilities held for hedging	1	13	23
Derivatives hedge accounting [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	1,891	1,805	1,991
Derivative financial liabilities held for hedging	3,303	2,626	2,318
Derivatives hedge accounting [Member] | Of which OTC credit institutions [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	1,577	1,454	1,718
Derivative financial liabilities held for hedging	2,911	2,248	1,965
Derivatives hedge accounting [Member] | Of which OTC other financial corporations [Member]
Disclosure of detailed information about hedging instruments [line items]
Derivative financial assets held for hedging	297	349	273
Derivative financial liabilities held for hedging	€ 391	€ 378	€ 333

Note 15 Hedged items in fair va

Note 15 Hedged items in fair value hedges (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Hedged items in fair value hedges [Line Items]
Financial assets at fair value through other comprehensive income	€ 58,980	€ 60,421	€ 69,440
Financial assets at amortised cost	422,061	372,676	367,668
Financial liabilities at amortised cost	528,629	487,893	€ 490,606
Carrying amount [member]
Hedged items in fair value hedges [Line Items]
Financial assets at fair value through other comprehensive income	13,994	20,333
Interest rate measure at fair value	13,602	20,285
Foreign exchange rate and gold measure at fair value	327	0
Other measure at fair value	66	49
Financial assets at amortised cost	4,838	8,273
Interest rate measured at amortized cost	4,835	8,270
Foreign exchange and gold assets	3	2
Financial liabilities at amortised cost	34,898	24,567
Interest rate hedge instrument	34,894	24,563
Foreign exchange and gold	5	5
Hedge adjustments included in the carrying amount of assets and liabilities [Member]
Hedged items in fair value hedges [Line Items]
Financial assets at fair value through other comprehensive income	(1,024)	(52)
Financial assets at amortised cost	(485)	168
Financial liabilities at amortised cost	1,299	(690)
Remaining adjustments for discontinued micro hedges including hedges of net positions [Member]
Hedged items in fair value hedges [Line Items]
Financial assets at fair value through other comprehensive income	2	11
Financial assets at amortised cost	13	5
Financial liabilities at amortised cost	0	0
Hedged items in portfolio hedge of interest rate risk [Member]
Hedged items in fair value hedges [Line Items]
Financial assets at fair value through other comprehensive income	0	0
Financial assets at amortised cost	1,179	1,997
Financial liabilities at amortised cost	€ 0	€ 0

Note 15 Calendar of the notiona

Note 15 Calendar of the notional maturities of the hedging instruments (Details) € in Millions	Dec. 31, 2022 EUR (€)
Fair value hedges [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	€ 52,325
Of which interest rate fair value hedges [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	50,196
Cash flow hedges [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	53,178
Of which interest rate cash flow hedges [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	51,040
Hedges of net investment in foreign operations [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	10,031
Portfolio fair value hedges of interest rate risk [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	2,790
Portfolio cash flow hedges of interest rate risk [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	1,118
Derivatives [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	119,442
Not later than three months [member] | Fair value hedges [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	2,697
Not later than three months [member] | Of which interest rate fair value hedges [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	2,697
Not later than three months [member] | Cash flow hedges [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	4,495
Not later than three months [member] | Of which interest rate cash flow hedges [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	4,430
Not later than three months [member] | Hedges of net investment in foreign operations [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	5,292
Not later than three months [member] | Portfolio fair value hedges of interest rate risk [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	87
Not later than three months [member] | Portfolio cash flow hedges of interest rate risk [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	340
Not later than three months [member] | Derivatives [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	12,912
Later than three months and not later than one year [member] | Fair value hedges [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	5,629
Later than three months and not later than one year [member] | Of which interest rate fair value hedges [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	5,524
Later than three months and not later than one year [member] | Cash flow hedges [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	17,900
Later than three months and not later than one year [member] | Of which interest rate cash flow hedges [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	17,900
Later than three months and not later than one year [member] | Hedges of net investment in foreign operations [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	4,738
Later than three months and not later than one year [member] | Portfolio fair value hedges of interest rate risk [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	27
Later than three months and not later than one year [member] | Portfolio cash flow hedges of interest rate risk [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	140
Later than three months and not later than one year [member] | Derivatives [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	28,434
Later than one year and not later than five years [member] | Fair value hedges [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	31,055
Later than one year and not later than five years [member] | Of which interest rate fair value hedges [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	29,031
Later than one year and not later than five years [member] | Cash flow hedges [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	27,732
Later than one year and not later than five years [member] | Of which interest rate cash flow hedges [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	25,777
Later than one year and not later than five years [member] | Hedges of net investment in foreign operations [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	0
Later than one year and not later than five years [member] | Portfolio fair value hedges of interest rate risk [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	1,609
Later than one year and not later than five years [member] | Portfolio cash flow hedges of interest rate risk [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	573
Later than one year and not later than five years [member] | Derivatives [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	60,969
Later than five years [member] | Fair value hedges [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	12,944
Later than five years [member] | Of which interest rate fair value hedges [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	12,944
Later than five years [member] | Cash flow hedges [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	3,051
Later than five years [member] | Of which interest rate cash flow hedges [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	2,932
Later than five years [member] | Hedges of net investment in foreign operations [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	0
Later than five years [member] | Portfolio fair value hedges of interest rate risk [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	1,067
Later than five years [member] | Portfolio cash flow hedges of interest rate risk [Member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	65
Later than five years [member] | Derivatives [member]
Notional maturities of the hedging instruments [Line Items]
Notional maturities of the hedging instruments	€ 17,128

Note 15 Hedges affected by the

Note 15 Hedges affected by the IBOR reform (Details) € in Millions	Dec. 31, 2022 EUR (€)
Cash flow hedges [member]
IBOR Indices [Line Items]
LIBOR USD	€ 1,061
LIBOR GBP	0
Other indices	316
Total indices effect	1,377
Fair value hedges [member]
IBOR Indices [Line Items]
LIBOR USD	7,276
LIBOR GBP	369
Other indices	657
Total indices effect	€ 8,302

Note 16 Investments In Subsidia

Note 16 Investments In Subsidiaries Joint Ventures And Associates (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in joint ventures	€ 100	€ 152	€ 149
Investments in associates	816	749	1,288
Investments in subsidiaries, joint ventures and associates	916	900	1,437	€ 1,488
Altura markets SV SA [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in joint ventures	42	76	77
RCI Colombia [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in joint ventures	36	40	36
Desarrollo Metropolitanos del Sur SL [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in joint ventures	0	18	17
Other joint ventures [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in joint ventures	22	18	19
Divarian Propiedad SAU [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in associates	0	0	567
Metrovacesa SA [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in associates	259	259	285
BBVA allianz seguros y reaseguros SA [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in associates	248	254	250
ATOM Bank PLC [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in associates	132	77	64
Solarisbank AG [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in associates	66	61	39
Cofides [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in associates	31	28	25
Redsys servicios de procesamiento SL [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in associates	20	19	14
Servicios electronicos globales SA de CV [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in associates	23	15	11
Other associates [Member]
Disclosure of Investments in subsidiaries joint ventures and associates [Line Items]
Investments in associates	€ 37	€ 35	€ 33

Note 16 Joint ventures and asso

Note 16 Joint ventures and associates changes in the year (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Joint ventures and associates changes in the year [Line Items]
Investments in subsidiaries, joint ventures and associates	€ 916	€ 900	€ 1,437	€ 1,488
Acquisitions and capital increases	87	22	257
Disposals and capital reductions	(88)	(1)	(47)
Transfers and changes of consolidation Method	0	(559)	(7)
Share of profit and loss	20	1	(39)
Exchange differences	(1)	9	(27)
Dividends valuation adjustments and others	€ (2)	€ (9)	€ (188)

Note 17 Tangible Assets Breakdo

Note 17 Tangible Assets Breakdown By Type Of Asset (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets	€ 13,535		€ 13,677		€ 16,578
Cost of tangible assets	15,089		13,535		13,677
Accrued depreciation	5,641		5,371		6,067
Accrued depreciation	6,066		5,641		5,371
Impairment of tangible assets	596		483		443
Impairment of tangible assets	286		596		483
Tangible assets	7,298		7,823		10,068
Tangible assets	8,737		7,298		7,823
Additions tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	1,726		585		651
Accrued depreciation changes in the year	818		740		781
Impairment of tangible assets changes in the year	(53)		161	[1]	125
Retirements tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(1,784)		(347)		(498)
Accrued depreciation changes in the year	(392)		(298)		(260)
Impairment of tangible assets changes in the year	0		0		0
Acquisition of subsidiaries in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	1,392	[2]	0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Disposal of entities in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		0		(1,616)	[3]
Accrued depreciation changes in the year	0		0		(765)	[3]
Impairment of tangible assets changes in the year	0		0		(8)	[3]
Transfers of tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(360)		(147)		(272)
Accrued depreciation changes in the year	(139)		(39)		(58)
Impairment of tangible assets changes in the year	13		(5)		(51)
Exchange difference and other tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	580	[4]	(233)		(1,166)
Accrued depreciation changes in the year	138		(134)		(470)
Impairment of tangible assets changes in the year	(270)		(43)		(26)
Additions transfer to discontinued operations tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Accrued depreciation changes in the year	0		0		76	[3]
Impairment of tangible assets changes in the year	0		0
Land and buildings [member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets	4,350		4,380		6,001
Cost of tangible assets	6,255		4,350		4,380
Accrued depreciation	900		833		1,253
Accrued depreciation	1,064		900		833
Impairment of tangible assets	114		149		212
Impairment of tangible assets	154		114		149
Tangible assets	3,336		3,398		4,536
Tangible assets	5,036		3,336		3,398
Land and buildings [member] | Additions tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	366		58		157
Accrued depreciation changes in the year	108		79		83
Impairment of tangible assets changes in the year	(29)		0	[1]	18
Land and buildings [member] | Retirements tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(4)		(5)		(10)
Accrued depreciation changes in the year	(2)		(19)		(2)
Impairment of tangible assets changes in the year	0		0		0
Land and buildings [member] | Acquisition of subsidiaries in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	1,392	[2]	0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Land and buildings [member] | Disposal of entities in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		0		(925)	[3]
Accrued depreciation changes in the year	0		0		(373)	[3]
Impairment of tangible assets changes in the year	0		0		(8)	[3]
Land and buildings [member] | Transfers of tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(21)		(112)		(248)
Accrued depreciation changes in the year	11		(23)		(42)
Impairment of tangible assets changes in the year	(1)		(24)		(68)
Land and buildings [member] | Exchange difference and other tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	171	[4]	29		(595)
Accrued depreciation changes in the year	47		30		(110)
Impairment of tangible assets changes in the year	70		(11)		(5)
Land and buildings [member] | Additions transfer to discontinued operations tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Accrued depreciation changes in the year	0		0		24	[3]
Impairment of tangible assets changes in the year	0		0
Work in progress [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets	67		52		56
Cost of tangible assets	93		67		52
Accrued depreciation	0		0		0
Accrued depreciation	0		0		0
Impairment of tangible assets	0		0		0
Impairment of tangible assets	0		0		0
Tangible assets	67		52		56
Tangible assets	93		67		52
Work in progress [Member] | Additions tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	71		31		54
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0	[1]	0
Work in progress [Member] | Retirements tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		(1)		(23)
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Work in progress [Member] | Acquisition of subsidiaries in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0	[2]	0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Work in progress [Member] | Disposal of entities in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		0		(31)	[3]
Accrued depreciation changes in the year	0		0		0	[3]
Impairment of tangible assets changes in the year	0		0		0	[3]
Work in progress [Member] | Transfers of tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(54)		(8)		(2)
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Work in progress [Member] | Exchange difference and other tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	9	[4]	(7)		(2)
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Work in progress [Member] | Additions transfer to discontinued operations tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Accrued depreciation changes in the year	0		0		0	[3]
Impairment of tangible assets changes in the year	0		0
Furniture, fixtures and vehicles [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets	5,388		5,515		6,351
Cost of tangible assets	5,833		5,388		5,515
Accrued depreciation	3,833		3,859		4,344
Accrued depreciation	4,204		3,833		3,859
Impairment of tangible assets	0		0		0
Impairment of tangible assets	0		0		0
Tangible assets	1,555		1,656		2,007
Tangible assets	1,629		1,555		1,656
Furniture, fixtures and vehicles [Member] | Additions tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	475		262		255
Accrued depreciation changes in the year	393		358		370
Impairment of tangible assets changes in the year	4		1	[1]	26
Furniture, fixtures and vehicles [Member] | Retirements tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(140)		(281)		(294)
Accrued depreciation changes in the year	(132)		(259)		(248)
Impairment of tangible assets changes in the year	0		0		0
Furniture, fixtures and vehicles [Member] | Acquisition of subsidiaries in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0	[2]	0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Furniture, fixtures and vehicles [Member] | Disposal of entities in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		0		(366)	[3]
Accrued depreciation changes in the year	0		0		(321)	[3]
Impairment of tangible assets changes in the year	0		0		0	[3]
Furniture, fixtures and vehicles [Member] | Transfers of tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(40)		(29)		(5)
Accrued depreciation changes in the year	52		(17)		(12)
Impairment of tangible assets changes in the year	0		17		0
Furniture, fixtures and vehicles [Member] | Exchange difference and other tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	150	[4]	(79)		(426)
Accrued depreciation changes in the year	59		(108)		(294)
Impairment of tangible assets changes in the year	(4)		(18)		(26)
Furniture, fixtures and vehicles [Member] | Additions transfer to discontinued operations tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Accrued depreciation changes in the year	0		0		20	[3]
Impairment of tangible assets changes in the year	0		0
Right of use assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets	3,154		3,061		3,516
Cost of tangible assets	1,871		3,154		3,061
Accrued depreciation	811		582		370
Accrued depreciation	653		811		582
Impairment of tangible assets	427		274		191
Impairment of tangible assets	65		427		274
Tangible assets	1,916		2,205		2,955
Tangible assets	1,153		1,916		2,205
Right of use assets [Member] | Additions tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	578		230		183
Accrued depreciation changes in the year	295		284		312
Impairment of tangible assets changes in the year	(45)		151	[1]	68
Right of use assets [Member] | Retirements tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(1,620)		(59)		(157)
Accrued depreciation changes in the year	(244)		(16)		(10)
Impairment of tangible assets changes in the year	0		0		0
Right of use assets [Member] | Acquisition of subsidiaries in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0	[2]	0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Right of use assets [Member] | Disposal of entities in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		0		(294)	[3]
Accrued depreciation changes in the year	0		0		(71)	[3]
Impairment of tangible assets changes in the year	0		0		0	[3]
Right of use assets [Member] | Transfers of tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(274)		(34)		(60)
Accrued depreciation changes in the year	(220)		(5)		(9)
Impairment of tangible assets changes in the year	(7)		0		10
Right of use assets [Member] | Exchange difference and other tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	32	[4]	(44)		(127)
Accrued depreciation changes in the year	11		(34)		(42)
Impairment of tangible assets changes in the year	(309)		2		5
Right of use assets [Member] | Additions transfer to discontinued operations tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Accrued depreciation changes in the year	0		0		32	[3]
Impairment of tangible assets changes in the year	0		0
Right to use investment properties [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets	162		123		101
Cost of tangible assets	214		162		123
Accrued depreciation	47		27		11
Accrued depreciation	70		47		27
Impairment of tangible assets	34		26		14
Impairment of tangible assets	50		34		26
Tangible assets	81		70		76
Tangible assets	94		81		70
Right to use investment properties [Member] | Additions tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	19		4		0
Accrued depreciation changes in the year	18		15		12
Impairment of tangible assets changes in the year	16		8	[1]	12
Right to use investment properties [Member] | Retirements tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(1)		0		(3)
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Right to use investment properties [Member] | Acquisition of subsidiaries in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0	[2]	0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Right to use investment properties [Member] | Disposal of entities in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		0		0	[3]
Accrued depreciation changes in the year	0		0		0	[3]
Impairment of tangible assets changes in the year	0		0		0	[3]
Right to use investment properties [Member] | Transfers of tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	33		35		25
Accrued depreciation changes in the year	6		5		4
Impairment of tangible assets changes in the year	0		0		0
Right to use investment properties [Member] | Exchange difference and other tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0	[4]	0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Right to use investment properties [Member] | Additions transfer to discontinued operations tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Accrued depreciation changes in the year	0		0		0	[3]
Impairment of tangible assets changes in the year	0		0
Investment property [member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets	147		201		216
Cost of tangible assets	242		147		201
Accrued depreciation	17		16		15
Accrued depreciation	23		17		16
Impairment of tangible assets	21		34		26
Impairment of tangible assets	17		21		34
Tangible assets	109		151		175
Tangible assets	201		109		151
Investment property [member] | Additions tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	95		0		2
Accrued depreciation changes in the year	5		4		3
Impairment of tangible assets changes in the year	2		1	[1]	1
Investment property [member] | Retirements tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(19)		(1)		(11)
Accrued depreciation changes in the year	(13)		(4)		0
Impairment of tangible assets changes in the year	0		0		0
Investment property [member] | Acquisition of subsidiaries in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0	[2]	0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Investment property [member] | Disposal of entities in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		0		0	[3]
Accrued depreciation changes in the year	0		0		0	[3]
Impairment of tangible assets changes in the year	0		0		0	[3]
Investment property [member] | Transfers of tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	(4)		1		18
Accrued depreciation changes in the year	13		1		1
Impairment of tangible assets changes in the year	21		2		7
Investment property [member] | Exchange difference and other tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	23	[4]	(54)		(24)
Accrued depreciation changes in the year	2		0		(3)
Impairment of tangible assets changes in the year	(26)		(16)		0
Investment property [member] | Additions transfer to discontinued operations tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Accrued depreciation changes in the year	0		0		0	[3]
Impairment of tangible assets changes in the year	0		0
Tangible assets leased out under an operating lease [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets	267		345		337
Cost of tangible assets	582		267		345
Accrued depreciation	33		54		74
Accrued depreciation	52		33		54
Impairment of tangible assets	0		0		0
Impairment of tangible assets	0		0		0
Tangible assets	234		291		263
Tangible assets	530		234		291
Tangible assets leased out under an operating lease [Member] | Additions tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	122		0		0
Accrued depreciation changes in the year	0		0		1
Impairment of tangible assets changes in the year	0		0	[1]	0
Tangible assets leased out under an operating lease [Member] | Retirements tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Tangible assets leased out under an operating lease [Member] | Acquisition of subsidiaries in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0	[2]	0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Tangible assets leased out under an operating lease [Member] | Disposal of entities in the year [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		0		0	[3]
Accrued depreciation changes in the year	0		0		0	[3]
Impairment of tangible assets changes in the year	0		0		0	[3]
Tangible assets leased out under an operating lease [Member] | Transfers of tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	0		0		0
Accrued depreciation changes in the year	0		0		0
Impairment of tangible assets changes in the year	0		0		0
Tangible assets leased out under an operating lease [Member] | Exchange difference and other tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Cost of tangible assets changes in the year	193	[4]	(78)		8
Accrued depreciation changes in the year	19		(21)		(21)
Impairment of tangible assets changes in the year	0		0		0
Tangible assets leased out under an operating lease [Member] | Additions transfer to discontinued operations tangible assets [Member]
Disclosure of Tangible assets breakdown by type of asset [Line Items]
Accrued depreciation changes in the year	0		0		€ 0	[3]
Impairment of tangible assets changes in the year	€ 0		€ 0
[1](1) In 2021, it includes allowances on right of use of the rented offices after the agreement with union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 24 and 49).[2] (1) The variation in 2022 corresponds mainly to 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 implementation in Turkey (see Note 2.2.19).

Note 17 Tangible assets by Span

Note 17 Tangible assets by Spanish and foreign subsidiaries net assets values (Details) - EUR (€) € in Millions	Dec. 31, 2022	[1]	Dec. 31, 2021	[2]	Dec. 31, 2020
Tangible assets by Spanish and foreign subsidiaries [Line Items]
Tangible assets BBVA and Spanish subsidiaries	€ 4,285		€ 3,873		€ 4,294
Tangible assets foreign subsidiaries	4,452		3,425		3,529
Total tangible assets by Spanish and foreign subsidiaries	€ 8,737		€ 7,298		€ 7,823
[1](1) The variation in 2022 corresponds mainly to 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](2) The variation in 2021 is mainly due to the reclassification of owned offices and facilities from "Tangible assets" to "Non-current assets and disposal groups classified as held for sale" (see Notes 21, 24 and 50).

Note 18 Reconciliation Of Chang

Note 18 Reconciliation Of Changes In Goodwill (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill at beginning of period		€ 818	€ 910	€ 4,955
Additional recognition, goodwill		0	0	0
Increase (decrease) through net exchange differences, goodwill		41	(88)	(208)
Impairment loss recognised in profit or loss, goodwill		0	(4)	(2,097)
Increase Decrease Through Companies In The Process Of Sale Goodwill		0	0	(1,740)
Increase (decrease) through transfers and other changes, intangible assets and goodwill		(152)	0	0
Goodwill at end of period		707	818	910
UNITED STATES
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill at beginning of period	[1]	0	0	3,846
Additional recognition, goodwill	[1]	0	0	0
Increase (decrease) through net exchange differences, goodwill	[1]	0	0	(22)
Impairment loss recognised in profit or loss, goodwill	[1]	0	0	(2,084)
Increase Decrease Through Companies In The Process Of Sale Goodwill	[1]	0	0	(1,740)
Increase (decrease) through transfers and other changes, intangible assets and goodwill	[1]	0	0	0
Goodwill at end of period	[1]	0	0	0
MEXICO
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill at beginning of period		504	478	550
Additional recognition, goodwill		0	0	0
Increase (decrease) through net exchange differences, goodwill		55	26	(72)
Impairment loss recognised in profit or loss, goodwill		0	0	0
Increase Decrease Through Companies In The Process Of Sale Goodwill		0	0	0
Increase (decrease) through transfers and other changes, intangible assets and goodwill			0	0
Goodwill at end of period		559	504	478
TURKEY
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill at beginning of period	[2]	152	254	346
Additional recognition, goodwill	[2]	0	0	0
Increase (decrease) through net exchange differences, goodwill	[2]	0	(102)	(92)
Impairment loss recognised in profit or loss, goodwill	[2]	0	0	0
Increase Decrease Through Companies In The Process Of Sale Goodwill	[2]	0	0	0
Increase (decrease) through transfers and other changes, intangible assets and goodwill	[2]	(152)	0	0
Goodwill at end of period	[2]	0	152	254
COLOMBIA
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill at beginning of period		134	143	164
Additional recognition, goodwill		0	0	0
Increase (decrease) through net exchange differences, goodwill		(16)	(9)	(21)
Impairment loss recognised in profit or loss, goodwill		0	0	0
Increase Decrease Through Companies In The Process Of Sale Goodwill			0	0
Increase (decrease) through transfers and other changes, intangible assets and goodwill		0	0	0
Goodwill at end of period		118	134	143
CHILE
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill at beginning of period		24	27	27
Additional recognition, goodwill		0	0	0
Increase (decrease) through net exchange differences, goodwill		1	(3)	0
Impairment loss recognised in profit or loss, goodwill		0	0	0
Increase Decrease Through Companies In The Process Of Sale Goodwill		0	0	0
Increase (decrease) through transfers and other changes, intangible assets and goodwill		0	0	0
Goodwill at end of period		25	24	27
Other Countries [Member]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill at beginning of period		4	8	22
Additional recognition, goodwill		0	0	0
Increase (decrease) through net exchange differences, goodwill		1	0	(1)
Impairment loss recognised in profit or loss, goodwill		0	(4)	(13)
Increase Decrease Through Companies In The Process Of Sale Goodwill		0	0	0
Increase (decrease) through transfers and other changes, intangible assets and goodwill		0	0	0
Goodwill at end of period		€ 5	€ 4	€ 8
[1](1) Since the USA sale agreement, the United States is no longer considered a CGU (see Note 3).[2] (2) As a result of the application of IAS 29, as indicated in Note 2. 2.19 , the book value of the Turkish CGU exceed ed the existing recoverable value as of December 31, 2021 , and as a consequence the goodwill as well as other intangible assets (see Note 18.2) assigned to the Turkish CGU were derecognized.

Note 18 Impairment test assumpt

Note 18 Impairment test assumptions CGU goodwill in Mexico (Details) - MEXICO		Dec. 31, 2022 Rate	Dec. 31, 2021 Rate	Dec. 31, 2020 Rate
Impairment test assumptions Mexico [Line Items]
Discount rate applied to cash flow projections	[1]	12.70%	14.50%	15.30%
Growth rate used to extrapolate cash flow projections		6.30%	5.70%	5.70%
[1](1) After tax discount rates.

Note 18 Sensitivity analysis fo

Note 18 Sensitivity analysis for main assumptions Mexico (Details) - MEXICO		Dec. 31, 2022 Rate	Dec. 31, 2021 Rate	Dec. 31, 2020 Rate
Sensitivity analysis for main assumptions Mexico [Line Items]
Discount rate applied to cash flow projections	[1]	12.70%	14.50%	15.30%
Increase of 50 basis points [Member]
Sensitivity analysis for main assumptions Mexico [Line Items]
Discount rate applied to cash flow projections	[2]	7%
Growth rate used to extrapolate cash flow projections Mexico	[2]	5%
Decrease of 50 basis points [Member]
Sensitivity analysis for main assumptions Mexico [Line Items]
Discount rate applied to cash flow projections	[2]	8%
Growth rate used to extrapolate cash flow projections Mexico	[2]	(5.00%)
[1](1) After tax discount rates.[2](1) The use of very different discount or growth rates would be inconsistent with the macroeconomic assumptions under which the Unit builds its business plan, such as inflation assumptions or interest rate curves used to determine cash flows.

Note 18 Other Intangible Assets

Note 18 Other Intangible Assets (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other intangible assets [Line Items]
Other intangible assets	€ 1,449	€ 1,379	€ 1,435
Computer software [member]
Other intangible assets [Line Items]
Other intangible assets	1,393	1,239	1,202
Intangible Assets With Indefinite Useful Life
Other intangible assets [Line Items]
Other intangible assets	13	12	12
Intangible assets with definite useful life [Member]
Other intangible assets [Line Items]
Other intangible assets	€ 43	€ 128	€ 221

Note 18 Changes in other intang

Note 18 Changes in other intangible assets (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other intangible assets [Line Items]
Other intangible assets		€ 1,379	€ 1,435
Other intangible assets		1,449	1,379	€ 1,435
Computer software [member]
Other intangible assets [Line Items]
Other intangible assets		1,239	1,202	1,598
Additions other than through business combinations, intangible assets other than goodwill		592	470	452
Amortisation, intangible assets other than goodwill		(490)	(446)	(448)
Amortization transfer to discontinued operations	[1]	0	0	(77)
Increase (decrease) through net exchange differences, intangible assets and goodwill		80	29	(38)
Impairment		(25)	(15)	(6)
Decreases by companies held for sale other intangible assets	[1]	0	0	(279)
Other intangible assets		1,396	1,239	1,202
Other intangible assets [member]
Other intangible assets [Line Items]
Other intangible assets		140	233	412
Additions other than through business combinations, intangible assets other than goodwill		0	0	8
Amortisation, intangible assets other than goodwill		(20)	(48)	(59)
Amortization transfer to discontinued operations	[1]	0	0	(3)
Increase (decrease) through net exchange differences, intangible assets and goodwill		(63)	(45)	(91)
Impairment		0	0	0
Decreases by companies held for sale other intangible assets	[1]	0	0	(34)
Other intangible assets		56	140	233
Total of intangible assets [Member]
Other intangible assets [Line Items]
Other intangible assets		1,379	1,435	2,010
Additions other than through business combinations, intangible assets other than goodwill		592	470	460
Amortisation, intangible assets other than goodwill		(510)	(494)	(507)
Amortization transfer to discontinued operations	[1]	0	0	(80)
Increase (decrease) through net exchange differences, intangible assets and goodwill		17	(16)	(129)
Impairment		(25)	(15)	(6)
Decreases by companies held for sale other intangible assets	[1]	0	0	(313)
Other intangible assets		€ 1,453	€ 1,379	€ 1,435
[1](1) Amount is mainly due to the companies in the United States included in the USA Sale (see Notes 3 and 21).

Note 19 Reconciliation of taxat

Note 19 Reconciliation of taxation at the Spanish corporation tax rate to the tax expense recorded for the year (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Taxation at Spanish corporation tax rate 30 percent [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation		€ 3,107	€ 2,519	€ 1,073
Lower effective tax rate from foreign entities [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation	[1]	315	(332)	(181)
Lower effective tax rate from foreign entities [Member] | MEXICO
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation	[1]	€ (205)	€ (109)	€ (32)
Effective tax percentage on reconciliation	[1]	26%	27%	29%
Lower effective tax rate from foreign entities [Member] | CHILE
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation	[1]	€ (8)	€ (5)	€ (2)
Effective tax percentage on reconciliation	[1]	13%	22%	23%
Lower effective tax rate from foreign entities [Member] | COLOMBIA
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation	[1]	€ 24	€ 0	€ 3
Effective tax percentage on reconciliation	[1]	37%	30%	31%
Lower effective tax rate from foreign entities [Member] | PERU
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation	[1]	€ (16)	€ 5	€ (7)
Effective tax percentage on reconciliation	[1]	27%	31%	28%
Lower effective tax rate from foreign entities [Member] | TURKEY
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation	[1]	€ 621	€ (125)	€ (73)
Effective tax percentage on reconciliation	[1]	70%	23%	25%
Lower effective tax rate from foreign entities [Member] | UNITED STATES
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation	[1]	€ 17	€ (62)	€ (75)
Effective tax percentage on reconciliation	[1]	17%	19%	16%
Lower effective tax rate from foreign entities [Member] | Other Countries [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation	[1]	€ (118)	€ (36)	€ 5
Revenues with lower tax rate dividends capital gains [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation		(25)	(30)	(49)
Equity accounted earnings [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation		(6)	0	12
USA Sale effect [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation		0	544	0
Other effects Reconciliation [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation	[2]	138	80	661
Reconciliation profit or loss before tax [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation		10,356	8,399	3,576
Reconciliation profit or loss before tax [Member] | Profit loss before tax from continuing operations [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation		10,356	7,247	5,248
Reconciliation profit or loss before tax [Member] | Profit loss before tax from discontinued operations [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation		0	1,152	(1,672)
Reconciliation income tax [Member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation		3,529	2,781	1,516
Reconciliation income tax [Member] | Discontinued operations [member]
Tax effect of foreign tax rates reconciliation [Line Items]
Amount of reconciliation		€ 0	€ 872	€ 57
[1](1) Calculated by applying the difference between the tax rate in force in Spain and the one applied to the Group’s earnings in each jurisdiction.[2](2) In 2020, related mainly to the impact of the goodwill impairment of the United States' CGU that amounted to €2,084 million. This impact did not have associated any Corporate Income Tax (CIT) expense credit (once the 30% tax rate is applied, the effect amounted to €625 million).

Note 19 Effective tax rate (Det

Note 19 Effective tax rate (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Effective tax rate [Line Items]
Profit (loss) before tax	€ 10,356	€ 7,247	€ 5,248
Tax expense (income)	€ 3,529	€ 1,909	€ 1,459
Percentage effective tax rate	34.10%	26.30%	27.80%
Consolidated tax group in Spain [Member]
Effective tax rate [Line Items]
Profit (loss) before tax	€ 2,222	€ 655	€ 259
Other Spanish entities [Member]
Effective tax rate [Line Items]
Profit (loss) before tax	(462)	5	7
Foreign entities [Member]
Effective tax rate [Line Items]
Profit (loss) before tax	€ 8,596	€ 6,587	€ 4,982

Note 19 Tax recognized in total

Note 19 Tax recognized in total equity (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Tax recognized in total equity [Line Items]
Tax recognized in total equity	€ 645	€ (207)	€ (273)
Debt securities [Member]
Tax recognized in total equity [Line Items]
Tax recognized in total equity	701	(174)	(230)
Equity investments [member]
Tax recognized in total equity [Line Items]
Tax recognized in total equity	€ (56)	€ (33)	€ (43)

Note 19 Tax assets and liabilit

Note 19 Tax assets and liabilities (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Tax assets and liabilities [Line Items]
Current tax assets	[1]	€ 1,978	€ 932	€ 1,199
Deferred tax assets		14,494	14,917	15,327
Tax assets		16,472	15,850	16,526
Current tax liabilities	[1]	1,415	644	545
Deferred tax liabilities		1,326	1,769	1,809
Tax liabilities		2,742	2,413	2,355
Pensions [Member]
Tax assets and liabilities [Line Items]
Deferred tax assets		422	416	439
Financial instruments [Member]
Tax assets and liabilities [Line Items]
Deferred tax assets		1,302	1,408	1,292
Deferred tax liabilities		568	1,124	908
Loss allowances [Member]
Tax assets and liabilities [Line Items]
Deferred tax assets		1,834	1,676	1,683
Other [Member]
Tax assets and liabilities [Line Items]
Deferred tax assets		1,184	1,101	1,069
Deferred tax liabilities		758	645	901
Secured tax assets [Member]
Tax assets and liabilities [Line Items]
Deferred tax assets		8,689	9,304	9,361
Tax losses [Member]
Tax assets and liabilities [Line Items]
Deferred tax assets		€ 1,063	€ 1,012	€ 1,483
[1](1) The increase in current tax assets relates mainly to a higher tax receivable by the tax group in Spain for the refund of the 2022 corporate income tax as a result of the instalment payments made in the year. On the other hand, the increase in current tax liabilities mainly corresponds to a higher tax payable in both Mexico and Turkey in relation to the estimated corporate income tax for the year 2022.

Note 19 Deferred tax assets and

Note 19 Deferred tax assets and liabilities annual variations (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred assets [Member]
Deffered tax assets and liabilities [Line Items]
Deferred tax assets and liabilities	€ 14,917	€ 15,327	€ 15,318
Deferred tax pensions	6	(23)	(17)
Deferred tax financials instruments	(106)	116	(94)
Deferred tax loss allowances	158	(7)	47
Deferred tax others	83	32	24
Deferred tax guaranteed tax assets	(615)	(57)	(2)
Deferred tax tax losses	51	(471)	51
Deferred tax assets and liabilities	14,494	14,917	15,327
Deferred liabilities [Member]
Deffered tax assets and liabilities [Line Items]
Deferred tax assets and liabilities	1,769	1,809	1,928
Deferred tax pensions	0	0	0
Deferred tax financials instruments	(556)	216	(106)
Deferred tax loss allowances	0	0	0
Deferred tax others	113	(256)	(13)
Deferred tax guaranteed tax assets	0	0	0
Deferred tax tax losses	0	0	0
Deferred tax assets and liabilities	€ 1,326	€ 1,769	€ 1,809

Note 19 Secured tax assets (Det

Note 19 Secured tax assets (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Secured tax assets [Line Items]
Secured pensions tax assets	€ 1,622	€ 1,759	€ 1,924
Secured loss allowances tax assets	7,067	7,545	7,437
Total secured tax assets	€ 8,689	€ 9,304	€ 9,361

Note 20 Other assets and liabil

Note 20 Other assets and liabilities (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other assets [Line Items]
Inventories		€ 325	€ 424	€ 572
Items in course of collection from other banks		93	131	160
Other Assets Accruals		1,490	730	756
Other assets other items		706	649	1,025
Other assets		2,614	1,934	2,513
Other liabilities [Line Items]
Other Liabilities Transactions In Progress		44	48	75
Other Liabilities Accruals		2,566	2,137	1,584
Other items liabilities	[1]	2,269	1,436	1,144
Other liabilities		€ 4,880	€ 3,621	€ 2,802
[1](1) The increases relate mainly to the Bank in Spain for items pending settlement.

Note 21 Non Current Assets And

Note 21 Non Current Assets And Disposal Groups Classified As Held For Sale Breakdown By Items (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Non current assets and disposal groups classified as held for sale breakdown by items [Line Items]
Non-current assets or disposal groups classified as held for sale		€ (1,022)	€ (1,061)	€ (85,987)
Liabilities included in disposal groups classified as held for sale		0	0	75,446
Foreclosures and recoveries [Member]
Non current assets and disposal groups classified as held for sale breakdown by items [Line Items]
Non-current assets or disposal groups classified as held for sale		(1,070)	(1,218)	(1,398)
Other assets from tangible assets [Member]
Non current assets and disposal groups classified as held for sale breakdown by items [Line Items]
Non-current assets or disposal groups classified as held for sale	[1]	(1,063)	(563)	(480)
Companies held for sale [Member]
Non current assets and disposal groups classified as held for sale breakdown by items [Line Items]
Non-current assets or disposal groups classified as held for sale	[2]	(40)	(41)	(84,792)
Liabilities included in disposal groups classified as held for sale	[2]	0	0	75,446
Accrued amortization [Member]
Non current assets and disposal groups classified as held for sale breakdown by items [Line Items]
Non-current assets or disposal groups classified as held for sale	[3]	(93)	(112)	(89)
Impairment losses [Member]
Non current assets and disposal groups classified as held for sale breakdown by items [Line Items]
Non-current assets or disposal groups classified as held for sale	[1]	€ (1,057)	€ (650)	€ (594)
[1](1) The variation in 2022 corresponds mainly to the reclassification of offices previously in own use and now closed after the closing of the transaction with Merlin Properties (see Note 17). In 2021, it includes the reclassification of owned offices and facilities from "tangible assets" to "non-current assets and disposal groups classified as held for sale" and the adjustments due to the closing of the owned offices and the decommissioning of facilities after the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 24 and 50).[2](2) It includes mainly BBVA’s stake in BBVA USA in 2020 (see Note 3).[3](3) Corresponds to the accumulated depreciation of assets before their classification as "Non-current assets and disposal groups classified as held for sale"

Note 21 Condensed balance sheet

Note 21 Condensed balance sheets of companies sold in the USA subsidiary (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Condensed balance sheets of companies sold in the USA subsidiary [Line Items]
Cash and cash equivalents	€ 79,756	€ 67,799	€ 65,520
Current financial assets at fair value through profit or loss, classified as held for trading	110,671	123,493	105,878
Financial assets at fair value through profit or loss, mandatorily measured at fair value	6,888	6,086	5,198
Financial assets at fair value through other comprehensive income	58,980	60,421	69,440
Financial assets at amortised cost	422,061	372,676	367,668
Derivative financial assets held for hedging	1,891	1,805	1,991
Tangible assets	8,737	7,298	7,823	€ 10,068
Intangible assets and goodwill	2,156	2,197	2,345
Tax assets	16,472	15,850	16,526
Other assets	2,614	1,934	2,513
Non-current assets or disposal groups classified as held for sale	1,022	1,061	85,987
Assets	713,140	662,885	733,797
Current financial liabilities at fair value through profit or loss, classified as held for trading	95,611	91,135	84,109
Financial liabilities at amortised cost	528,629	487,893	490,606
Derivative financial liabilities held for hedging	3,303	2,626	2,318
Provisions	4,933	5,889	6,141
Tax liabilities	2,742	2,413	2,355
Other liabilities	4,880	3,621	2,802
Liabilities	662,526	614,125	683,777
Actuarial gains or losses on defined benefit pension plans	(760)	(998)	(1,474)
Hedge of net investments in foreign operations effective portion	(1,408)	(146)	(62)
Foreign currency translation	(13,103)	(14,988)	(14,185)
Hedging derivatives. Cash flow hedges effective portion	(458)	(533)	10
Accumulated other comprehensive income	€ (17,432)	(16,476)	(14,356)
Sold USA subsidiary [Member]
Condensed balance sheets of companies sold in the USA subsidiary [Line Items]
Cash and cash equivalents		0	11,368
Current financial assets at fair value through profit or loss, classified as held for trading		0	821
Financial assets at fair value through profit or loss, mandatorily measured at fair value		0	13
Financial assets at fair value through other comprehensive income		0	4,974
Financial assets at amortised cost		0	61,558
Derivative financial assets held for hedging		0	9
Tangible assets		0	799
Intangible assets and goodwill		0	1,949
Tax assets		0	360
Other assets		0	1,390
Non-current assets or disposal groups classified as held for sale		0	16
Assets		0	83,257
Current financial liabilities at fair value through profit or loss, classified as held for trading		0	98
Financial liabilities at amortised cost		0	73,132
Derivative financial liabilities held for hedging		0	2
Provisions		0	157
Tax liabilities		0	201
Other liabilities		0	492
Liabilities		0	74,082
Actuarial gains or losses on defined benefit pension plans		0	(66)
Hedge of net investments in foreign operations effective portion		0	(432)
Foreign currency translation		0	801
Hedging derivatives. Cash flow hedges effective portion		0	250
Fair value changes of debt instruments measured at fair value through other comprehensive income		0	70
Accumulated other comprehensive income		€ 0	€ 622

Note 21 Condensed consolidated

Note 21 Condensed consolidated income statements of companies sold in the USA subsidiary (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Condensed consolidated income statements of companies sold in the USA subsidiary [Line Items]
Interest income		€ 31,432	€ 23,015		€ 22,389
Interest expense		(12,279)	(8,329)		(7,797)
Interest income (expense)		19,153	14,686		14,592
Dividend income		123	176		137
Fee and commission income		8,261	6,997		5,980
Fee and commission expense		(2,907)	(2,232)		(1,857)
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss net		64	134		139
Gains or losses on financial assets and liabilities held for trading net		562	341		777
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value		(67)	432		208
Gains or losses on financial assets and liabilities designated at fair value through profit or loss net		150	335		56
Gains (losses) on hedging instrument, fair value hedges		(45)	(214)		7
Gains (losses) on exchange differences on translation, net of tax		1,275	883		359
Miscellaneous other operating income		528	661		492
Miscellaneous other operating expense		(3,438)	(2,041)		(1,662)
Gross profit		24,890	21,066		20,166
Administrative expenses		(9,432)	(8,296)		(7,799)
Depreciation and amortisation expense		1,328	1,234		1,288
Provision or reversal of provisions		(291)	(1,018)		(746)
Impairment loss on financial assets		(3,379)	(3,034)		(5,179)
Profit (loss) from operating activities		10,460	7,484		5,153
Impairment or reversal of impairment on non financial assets		27	221		153
Gains(losses) on derecognized of non financial assets and subsidiaries net		(11)	24		(7)
Profit or loss from non current assets and disposal groups classified as held for sale not qualifying as discontinued operations		(108)	(40)		444
Profit (loss) before tax		10,356	7,247		5,248
Tax expense (income)		(3,529)	(1,909)		(1,459)
Profit (loss) from continuing operations		6,827	5,338		3,789
Profit (loss) from discontinued operations		0	280		(1,729)
Profit (loss)		6,827	5,618		2,060
Profit (loss), attributable to non-controlling interests		407	965		756
Profit (loss), attributable to owners of parent		€ 6,420	4,653		1,305
Sold USA subsidiary [Member]
Condensed consolidated income statements of companies sold in the USA subsidiary [Line Items]
Interest income			974	[1]	2,638
Interest expense			(53)	[1]	(429)
Interest income (expense)			921	[1]	2,209
Dividend income			2	[1]	4
Fee and commission income			285	[1]	677
Fee and commission expense			(86)	[1]	(183)
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss net			(4)	[1]	19
Gains or losses on financial assets and liabilities held for trading net			26	[1]	90
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value			2	[1]	8
Gains or losses on financial assets and liabilities designated at fair value through profit or loss net			2	[1]	5
Gains (losses) on hedging instrument, fair value hedges			(1)	[1]	4
Gains (losses) on exchange differences on translation, net of tax			5	[1]	19
Miscellaneous other operating income			9	[1]	19
Miscellaneous other operating expense			(30)	[1]	(63)
Gross profit			1,132	[1]	2,808
Administrative expenses			(661)	[1]	(1,462)
Depreciation and amortisation expense			80	[1]	205
Provision or reversal of provisions			4	[1]	2
Impairment loss on financial assets			(66)	[1]	(729)
Profit (loss) from operating activities			330	[1]	413
Impairment or reversal of impairment on non financial assets			0	[1]	2,084
Gains(losses) on derecognized of non financial assets and subsidiaries net			(2)	[1]	(3)
Profit or loss from non current assets and disposal groups classified as held for sale not qualifying as discontinued operations			3	[1]	2
Profit (loss) before tax			330	[1]	(1,671)
Tax expense (income)			(80)	[1]	(57)
Profit (loss) from continuing operations			250	[1]	(1,729)
Profit (loss) from discontinued operations			29	[1]	0
Profit (loss)			280	[1]	(1,729)
Profit (loss), attributable to non-controlling interests			0	[1]	0
Profit (loss), attributable to owners of parent	[2]		€ 280	[1]	€ (1,729)
[1](1) Corresponds to the first five months of 2021 (See Note 3).[2](2) Cumulative profit net of taxes earned and recognized by BBVA Group in relation to the sale of BBVA USA Bancshares was €582 million, corresponding to the results generated by the entities within the scope of the sale agreement from the date of the agreement to the closing date of the agreement, plus the profit after tax on the sale as of the closing.

Note 21 Condensed statements of

Note 21 Condensed statements of cash flows of companies held for sale in the USA subsidiary (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Condensed statements of cash flows of companies held for sale in the USA subsidiary [Line Items]
Effect of exchange rate changes on cash and cash equivalents	€ (288)	€ (1,864)		€ (4,658)
Sold USA subsidiary [Member]
Condensed statements of cash flows of companies held for sale in the USA subsidiary [Line Items]
Cash flows from (used in) operating activities, continuing operations		62	[1]	6,874
Cash flows from (used in) investing activities, continuing operations		(34)	[1]	(145)
Cash flows from (used in) financing activities, continuing operations		(26)	[1]	(65)
Effect of exchange rate changes on cash and cash equivalents		60	[1]	(974)
Increase (decrease) in cash and cash equivalents		€ 62		€ 5,690
[1](1) Corresponds to the first five months of 2021 (See Note 3).

Note 21 Effects of disposal on

Note 21 Effects of disposal on the financial position of the group (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Effects of disposal on the financial position on the group [Line Items]
Cash and cash equivalents	€ (79,756)	€ (67,799)		€ (65,520)
Current financial assets at fair value through profit or loss, classified as held for trading	(110,671)	(123,493)		(105,878)
Financial assets at fair value through profit or loss, mandatorily measured at fair value	(6,888)	(6,086)		(5,198)
Financial assets at fair value through other comprehensive income	(58,980)	(60,421)		(69,440)
Financial assets at amortised cost	(422,061)	(372,676)		(367,668)
Derivative financial assets held for hedging	(1,891)	(1,805)		(1,991)
Tangible assets	(8,737)	(7,298)		(7,823)	€ (10,068)
Intangible assets and goodwill	(2,156)	(2,197)		(2,345)
Tax assets	(16,472)	(15,850)		(16,526)
Other assets	(2,614)	(1,934)		(2,513)
Non-current assets or disposal groups classified as held for sale	(1,022)	(1,061)		(85,987)
Assets	(713,140)	(662,885)		(733,797)
Current financial liabilities at fair value through profit or loss, classified as held for trading	95,611	91,135		84,109
Financial liabilities at amortised cost	528,629	487,893		490,606
Provisions	4,933	5,889		6,141
Tax liabilities	2,742	2,413		2,355
Other liabilities	4,880	3,621		2,802
Liabilities	€ 662,526	€ 614,125		€ 683,777
Sold USA subsidiary [Member]
Effects of disposal on the financial position on the group [Line Items]
Cash and cash equivalents			€ (11,476)
Current financial assets at fair value through profit or loss, classified as held for trading			(638)
Financial assets at fair value through profit or loss, mandatorily measured at fair value			(15)
Financial assets at fair value through other comprehensive income			(4,620)
Financial assets at amortised cost			(61,440)
Derivative financial assets held for hedging			(8)
Tangible assets			(788)
Intangible assets and goodwill			(1,938)
Tax assets			(349)
Other assets			(1,439)
Non-current assets or disposal groups classified as held for sale			(10)
Assets			(82,720)
Current financial liabilities at fair value through profit or loss, classified as held for trading			129
Financial liabilities at amortised cost			72,357
Provisions			156
Tax liabilities			207
Other liabilities			491
Liabilities			73,341
Total net assets liabilities			€ (9,378)

Note 21 Effects on net cash out

Note 21 Effects on net cash outflows from discontinued operations USA (Details) € in Millions	Jun. 30, 2021 EUR (€)
Effects on net cash inflows from discontinued operations USA [Line Items]
Consideration received satisfied in cash USA	€ 9,512
Sold USA subsidiary [Member]
Effects on net cash inflows from discontinued operations USA [Line Items]
Consideration received satisfied in cash USA	9,512
Cash and cash equivalents disposed of held for sale USA financial position	(11,476)
Total net cash inflows from discontinued operations USA financial position	€ (1,964)

Note 21 Effect on the divestmen

Note 21 Effect on the divestment of the most significant sales of non current assets for sale of the bbva group reflected in the condensed consolidated statement of cash flows (Details) - EUR (€) € in Millions	Dec. 31, 2022	Jun. 30, 2021
Effect on the divestment of the most significant sales of non current assets for sale of the bbva group reflected in the condensed consolidated statement of cash flows [Line Items]
Consideration received satisfied in cash USA		€ 9,512
Consideration received satisfied in cash Divarian	€ 513
Consideration received satisfied in cash Paraguay	210
Other collections from non current assets and liabilities for sale	435
Total cash received from non current assets and liabilities for sale	€ 10,670

Note 21 Non current assets an_2

Note 21 Non current assets and disposal groups classified as held for sale changes in the year (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Non current assets and disposal groups classified as held for sale changes in the year [Line Items]
Non-current assets or disposal groups classified as held for sale		€ 1,061	€ 85,987
Non-current assets or disposal groups classified as held for sale		1,022	1,061	€ 85,987
Cost [Member]
Non current assets and disposal groups classified as held for sale changes in the year [Line Items]
Non-current assets or disposal groups classified as held for sale		1,711	86,581	3,622
Additions		214	768	83,551
Contributions from merger transactions		592	0	0
Retirements sales and other decreases		(465)	(83,509)	(523)
Transfers other movements and exchage differences	[1]	27	(2,128)	(48)
Disposals by companies held for sale		0	0	(21)
Non-current assets or disposal groups classified as held for sale		2,078	1,711	86,581
Impairment [Member]
Non current assets and disposal groups classified as held for sale changes in the year [Line Items]
Non-current assets or disposal groups classified as held for sale		650	594	543
Additions		221	97	103
Contributions from merger transactions		0	0	0
Retirements sales and other decreases		(148)	(78)	(69)
Transfers other movements and exchage differences		333	36	18
Disposals by companies held for sale		0	0	(1)
Additions transfer to discontinued operations		0	0	0
Non-current assets or disposal groups classified as held for sale		1,057	650	594
Balance at the end of net carrying value		1,022	1,061	85,987
Foreclosed assets [Member] | Cost [Member]
Non current assets and disposal groups classified as held for sale changes in the year [Line Items]
Non-current assets or disposal groups classified as held for sale		1,218	1,398	1,648
Additions		211	245	285
Contributions from merger transactions		0	0	0
Retirements sales and other decreases		(353)	(298)	(288)
Transfers other movements and exchage differences	[1]	(6)	(127)	(228)
Disposals by companies held for sale		0	0	(19)
Non-current assets or disposal groups classified as held for sale		1,070	1,218	1,398
Foreclosed assets [Member] | Impairment [Member]
Non current assets and disposal groups classified as held for sale changes in the year [Line Items]
Non-current assets or disposal groups classified as held for sale		381	386	411
Additions		64	36	74
Contributions from merger transactions		0	0	0
Retirements sales and other decreases		(102)	(65)	(56)
Transfers other movements and exchage differences		13	24	(42)
Disposals by companies held for sale		0	0	(1)
Additions transfer to discontinued operations		0	0	0
Non-current assets or disposal groups classified as held for sale		356	381	386
Balance at the end of net carrying value		714	837	1,012
Property, plant and equipment [member] | Cost [Member]
Non current assets and disposal groups classified as held for sale changes in the year [Line Items]
Non-current assets or disposal groups classified as held for sale	[2]	452	391	258
Additions	[2]	1	0	0
Contributions from merger transactions	[2]	592	0	0
Retirements sales and other decreases	[2]	(110)	(39)	(45)
Transfers other movements and exchage differences	[1],[2]	35	100	180
Disposals by companies held for sale	[2]	0	0	(2)
Non-current assets or disposal groups classified as held for sale	[2]	970	452	391
Property, plant and equipment [member] | Impairment [Member]
Non current assets and disposal groups classified as held for sale changes in the year [Line Items]
Non-current assets or disposal groups classified as held for sale	[2]	269	208	132
Additions	[2]	158	62	29
Contributions from merger transactions	[2]	0	0	0
Retirements sales and other decreases	[2]	(46)	(13)	(13)
Transfers other movements and exchage differences	[2]	320	12	60
Disposals by companies held for sale	[2]	0	0	0
Additions transfer to discontinued operations	[2]	0	0	0
Non-current assets or disposal groups classified as held for sale	[2]	701	269	208
Balance at the end of net carrying value	[2]	269	183	183
Companies held for sale [Member] | Cost [Member]
Non current assets and disposal groups classified as held for sale changes in the year [Line Items]
Non-current assets or disposal groups classified as held for sale	[1]	41	84,792	1,716
Additions	[1]	2	522	83,266
Contributions from merger transactions	[1]	0	0	0
Retirements sales and other decreases	[1]	(2)	(83,172)	(190)
Transfers other movements and exchage differences	[1]	(2)	(2,100)	0
Disposals by companies held for sale	[1]			0
Non-current assets or disposal groups classified as held for sale	[1]	39	41	84,792
Companies held for sale [Member] | Impairment [Member]
Non current assets and disposal groups classified as held for sale changes in the year [Line Items]
Non-current assets or disposal groups classified as held for sale	[1]	0	0	0
Additions	[1]	0	0	0
Contributions from merger transactions	[1]	0	0	0
Retirements sales and other decreases	[1]	0	0	0
Transfers other movements and exchage differences	[1]	0	0	0
Disposals by companies held for sale	[1]	0	0	0
Additions transfer to discontinued operations	[1]	0	0	0
Non-current assets or disposal groups classified as held for sale	[1]	0	0	0
Balance at the end of net carrying value	[1]	€ 39	€ 41	€ 84,792
[1](2) In 2020, the variation corresponds mainly to the USA Sale agreement of BBVA USA (see Note 3).[2](1) Net of accumulated amortization until assets were reclassified as “Non-current assets and disposal groups classified as held for sale”.

Note 22 Financial liabilities a

Note 22 Financial liabilities at amortised cost (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial liabilities at amortised cost [Line Items]
Total deposits at amortised cost	€ 459,114	€ 416,947	€ 415,467
Liabilities due to central banks	38,323	47,351	45,177
Deposits from banks	26,935	19,834	27,629
Deposits from customers	393,856	349,761	342,661
Debt instruments issued	55,429	55,763	61,780
Other financial liabilities	14,086	15,183	13,358
Financial liabilities at amortised cost	528,629	487,893	490,606
Demand Deposits [Member]
Financial liabilities at amortised cost [Line Items]
Liabilities due to central banks	205	8	163
Deposits from banks	11,434	7,601	7,196
Deposits from customers	316,082	293,015	266,250
Time depostis and other [Member]
Financial liabilities at amortised cost [Line Items]
Liabilities due to central banks	33,534	41,790	38,274
Deposits from banks	11,787	8,599	16,079
Deposits from customers	75,516	55,479	75,666
Repurchase Agreements [Member]
Financial liabilities at amortised cost [Line Items]
Liabilities due to central banks	4,584	5,553	6,740
Deposits from banks	3,714	3,634	4,354
Deposits from customers	€ 2,259	€ 1,267	€ 746

Note 22 Deposits from banks (De

Note 22 Deposits from banks (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		€ 26,935	€ 19,834	€ 27,629
SPAIN
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		2,709	2,047	1,751
MEXICO
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		1,587	1,002	1,549
TURKEY
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		672	792	617
South America [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		3,095	1,757	2,041
Europe [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		8,226	7,500	11,444
Rest of the world [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		10,645	6,736	10,228
Demand Deposits [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		11,434	7,601	7,196
Demand Deposits [Member] | SPAIN
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		1,215	1,671	345
Demand Deposits [Member] | MEXICO
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		855	444	689
Demand Deposits [Member] | TURKEY
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		10	83	8
Demand Deposits [Member] | South America [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		844	532	557
Demand Deposits [Member] | Europe [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		3,613	1,841	2,842
Demand Deposits [Member] | Rest of the world [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		4,897	3,030	2,755
Time deposits and other [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks	[1]	11,787	8,599	16,079
Time deposits and other [Member] | SPAIN
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks	[1]	1,429	375	1,405
Time deposits and other [Member] | MEXICO
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks	[1]	732	558	672
Time deposits and other [Member] | TURKEY
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks	[1]	633	672	580
Time deposits and other [Member] | South America [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks	[1]	2,251	1,225	1,484
Time deposits and other [Member] | Europe [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks	[1]	2,944	3,110	4,531
Time deposits and other [Member] | Rest of the world [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks	[1]	3,797	2,657	7,406
Repurchase Agreements [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		3,714	3,634	4,354
Repurchase Agreements [Member] | SPAIN
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		67	0	1
Repurchase Agreements [Member] | MEXICO
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		0	0	188
Repurchase Agreements [Member] | TURKEY
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		29	37	28
Repurchase Agreements [Member] | South America [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		0	0	0
Repurchase Agreements [Member] | Europe [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		1,669	2,549	4,070
Repurchase Agreements [Member] | Rest of the world [Member]
Deposits From Banks Breakdown By Geography [Line Items]
Deposits from banks		€ 1,949	€ 1,048	€ 67
[1](1) Subordinated deposits are included amounting to €24, €14 and €12 million as of December 31, 2022, 2021 and 2020, respectively.

Note 22 Customer Deposits (Deta

Note 22 Customer Deposits (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	€ 393,856	€ 349,761	€ 342,661
SPAIN
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	202,194	191,974	188,757
MEXICO
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	78,217	64,247	54,398
TURKEY
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	40,118	33,376	34,621
South America [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	41,587	37,861	36,989
Europe [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	26,774	19,234	21,427
Rest of the world [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	4,965	3,070	6,468
Demand Deposits [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	316,082	293,015	266,250
Demand Deposits [Member] | SPAIN
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	188,803	181,565	168,690
Demand Deposits [Member] | MEXICO
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	64,671	53,359	43,768
Demand Deposits [Member] | TURKEY
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	22,117	19,725	17,906
Demand Deposits [Member] | South America [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	27,083	28,039	25,730
Demand Deposits [Member] | Europe [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	11,670	8,933	8,435
Demand Deposits [Member] | Rest of the world [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	1,737	1,393	1,720
Time deposits and other [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	75,516	55,479	75,666
Time deposits and other [Member] | SPAIN
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	13,389	10,407	20,065
Time deposits and other [Member] | MEXICO
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	12,916	10,383	10,514
Time deposits and other [Member] | TURKEY
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	17,254	13,644	16,707
Time deposits and other [Member] | South America [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	14,505	9,822	11,259
Time deposits and other [Member] | Europe [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	14,224	9,546	12,373
Time deposits and other [Member] | Rest of the world [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	3,228	1,677	4,748
Repurchase Agreements [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	2,259	1,267	746
Repurchase Agreements [Member] | SPAIN
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	2	2	2
Repurchase Agreements [Member] | MEXICO
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	630	505	117
Repurchase Agreements [Member] | TURKEY
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	747	6	8
Repurchase Agreements [Member] | South America [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	0	0	0
Repurchase Agreements [Member] | Europe [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	880	754	619
Repurchase Agreements [Member] | Rest of the world [Member]
Deposits From Customers By Geographical Area And Instrument [Line Items]
Deposits from customers	€ 0	€ 0	€ 0

Note 22 Deposits from debt cert

Note 22 Deposits from debt certificates (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt certificates issued [Line Items]
Debt certificates issued		€ 55,429	€ 55,763	€ 61,780
Issued in euros [Member]
Debt certificates issued [Line Items]
Debt certificates issued		35,611	36,289	42,462
Issued in euros [Member] | Promissory bills and notes [Member]
Debt certificates issued [Line Items]
Debt certificates issued		1,079	319	860
Issued in euros [Member] | Non convertible bonds and debentures [Member]
Debt certificates issued [Line Items]
Debt certificates issued		16,979	15,712	14,538
Issued in euros [Member] | Covered bons [Member]
Debt certificates issued [Line Items]
Debt certificates issued	[1]	7,665	9,930	13,274
Issued in euros [Member] | Hybrid financial instruments [Member]
Debt certificates issued [Line Items]
Debt certificates issued	[2]	959	366	355
Issued in euros [Member] | Securilization bonds [Member]
Debt certificates issued [Line Items]
Debt certificates issued		2,501	2,302	2,538
Issued in euros [Member] | Wholesale funding [Member]
Debt certificates issued [Line Items]
Debt certificates issued		139	438	2,331
Issued in euros [Member] | Subordinated liabilities [Member]
Debt certificates issued [Line Items]
Debt certificates issued		6,289	7,221	8,566
Issued in euros [Member] | Convertible perpetual certificates [Member]
Debt certificates issued [Line Items]
Debt certificates issued		3,000	3,500	4,500
Issued in euros [Member] | Non convertible preferred stock [Member]
Debt certificates issued [Line Items]
Debt certificates issued		0	0	159
Issued in euros [Member] | Other non convertible subordinated liabilities [Member]
Debt certificates issued [Line Items]
Debt certificates issued		3,289	3,721	3,907
issued in foreign currency [Member]
Debt certificates issued [Line Items]
Debt certificates issued		19,819	19,475	19,318
issued in foreign currency [Member] | Promissory bills and notes [Member]
Debt certificates issued [Line Items]
Debt certificates issued		351	579	1,024
issued in foreign currency [Member] | Non convertible bonds and debentures [Member]
Debt certificates issued [Line Items]
Debt certificates issued		9,323	7,885	8,691
issued in foreign currency [Member] | Covered bons [Member]
Debt certificates issued [Line Items]
Debt certificates issued	[1]	114	178	217
issued in foreign currency [Member] | Hybrid financial instruments [Member]
Debt certificates issued [Line Items]
Debt certificates issued	[2]	3,724	2,843	455
issued in foreign currency [Member] | Securilization bonds [Member]
Debt certificates issued [Line Items]
Debt certificates issued		0	4	4
issued in foreign currency [Member] | Wholesale funding [Member]
Debt certificates issued [Line Items]
Debt certificates issued		111	412	1,016
issued in foreign currency [Member] | Subordinated liabilities [Member]
Debt certificates issued [Line Items]
Debt certificates issued		6,196	7,574	7,911
issued in foreign currency [Member] | Convertible perpetual certificates [Member]
Debt certificates issued [Line Items]
Debt certificates issued		1,876	1,771	1,633
issued in foreign currency [Member] | Non convertible preferred stock [Member]
Debt certificates issued [Line Items]
Debt certificates issued		0	0	35
issued in foreign currency [Member] | Other non convertible subordinated liabilities [Member]
Debt certificates issued [Line Items]
Debt certificates issued		€ 4,320	€ 5,803	€ 6,243
[1](1) Including mortgage-covered bonds. In years 2022, 2021 and 2020 there were several maturities of mortgage bonds.[2](2) Corresponds to structured note issuances with embedded derivatives that have been segregated according to IFRS 9.

Note 22 Memorandum item subordi

Note 22 Memorandum item subordinated liabilities at amortized cost (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subordinated liabilities at amortized cost [Line Items]
Subordinated deposits	€ 24	€ 14	€ 12
Subordinated certificates	12,485	14,794	16,476
Preferred stock	0	0	194
Compound convertible financial instruments	4,876	5,271	6,133
Other non convertible subordinated liabilities	7,609	9,523	10,149
Total subordinated liabilities at amortized cost	€ 12,509	€ 14,808	€ 16,488

Note 22 Other Financial Liabili

Note 22 Other Financial Liabilities (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other financial liabilities [Line Items]
Other financial liabilities		€ 14,086	€ 15,183	€ 13,358
Lease liabilities [member]
Other financial liabilities [Line Items]
Other financial liabilities	[1]	1,398	2,560	2,674
Creditors for other financial liabilities [Member]
Other financial liabilities [Line Items]
Other financial liabilities		3,589	2,657	2,408
Collection accounts [Member]
Other financial liabilities [Line Items]
Other financial liabilities		3,426	3,839	3,275
Creditors for other payment obligations [Member]
Other financial liabilities [Line Items]
Other financial liabilities	[2]	€ 5,673	€ 6,127	€ 5,000
[1] (1) The variation in 2022 corresponds mainly to the closing of the transaction with Merlin Properties for which 100% of the shares of Tree Inversiones Inmobiliarias, SOCIMI, S.A. were acquired by BBVA Group (see Note 17).

Note 22 Maturity of future paym

Note 22 Maturity of future payment obligations (Details) € in Millions	Dec. 31, 2022 EUR (€)
Maturity of future payment obligations [Line Items]
Maturity of future payment obligations by leases	€ 1,398
Not later than one year [member]
Maturity of future payment obligations [Line Items]
Maturity of future payment obligations by leases	142
Later than one year and not later than three years [member]
Maturity of future payment obligations [Line Items]
Maturity of future payment obligations by leases	260
Later than three years and not later than five years [member]
Maturity of future payment obligations [Line Items]
Maturity of future payment obligations by leases	305
Later than five years [member]
Maturity of future payment obligations [Line Items]
Maturity of future payment obligations by leases	€ 691

Note 23 Liabilities Under Insur

Note 23 Liabilities Under Insurance Contracts And Reinsurance Contracts Issued (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of liabilities under insurance contracts and reinsurance contracts [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued		€ 11,848	€ 10,865	€ 9,951
Mathematical reserves member [Member]
Disclosure of liabilities under insurance contracts and reinsurance contracts [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued		10,396	9,495	8,731
Individual life insurance [Member]
Disclosure of liabilities under insurance contracts and reinsurance contracts [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	[1]	8,682	7,265	6,268
Group insurance [Member]
Disclosure of liabilities under insurance contracts and reinsurance contracts [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	[2]	1,714	2,230	2,463
Provision for upaid claims reported member [Member]
Disclosure of liabilities under insurance contracts and reinsurance contracts [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued		612	706	672
Provisions for unexpired risks and other provisions [Member]
Disclosure of liabilities under insurance contracts and reinsurance contracts [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued		€ 839	€ 664	€ 548
[1](1) Provides coverage in the event of death, disability and serious illness.[2](2) The insurance policies purchased by employers (other than BBVA Group) on behalf of their employees.

Note 23 Maturity of liabilities

Note 23 Maturity of liabilities under insurance and reinsurance contracts (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows of liabilities under reinsurance and reinsurance contracts Line Items [Line Items]
Insurance contracts that are liabilities	€ 11,848	€ 10,865	€ 9,951
Not later than one year [member]
Cash flows of liabilities under reinsurance and reinsurance contracts Line Items [Line Items]
Insurance contracts that are liabilities	2,264	1,808	1,227
Later than one year and not later than three years [member]
Cash flows of liabilities under reinsurance and reinsurance contracts Line Items [Line Items]
Insurance contracts that are liabilities	732	290	950
Later than three years and not later than five years [member]
Cash flows of liabilities under reinsurance and reinsurance contracts Line Items [Line Items]
Insurance contracts that are liabilities	1,836	1,664	1,616
Later than five years [member]
Cash flows of liabilities under reinsurance and reinsurance contracts Line Items [Line Items]
Insurance contracts that are liabilities	€ 7,016	€ 7,103	€ 6,158

Note 23 Mathematical reserves (

Note 23 Mathematical reserves (Details)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
6311 Life Insurance [Member] | SPAIN
Mathematical reserves [Line Items]
Mortality tables	[1]	GRMF 80-2, GKM 80 / GKMF 95, PASEM,GKMF 80/95,PERFM 2000	GRMF 80-2, GKM 80 / GKMF 95, PASEM,GKMF 80/95,PERFM 2000	GRMF 80-2, GKM 80 / GKMF 95, PASEM,GKMF 80/95,PERFM 2000
Average technical interest type	[1]	0.25%- 2.85%	0.24%- 2.85	0.25%- 2.87%
6311 Life Insurance [Member] | MEXICO
Mathematical reserves [Line Items]
Mortality tables	[1]	Tables of the Comisión Nacional de Seguros y Fianzas 2000-individualTable of CNSF M 2013	Tables of the Comisión Nacional de Seguros y Fianzas 2000-individual	Tables of the Comisión Nacional de Seguros y Fianzas 2000-individual
Average technical interest type	[1]	4.30	3.60	2.50
Group insurance [Member] | SPAIN
Mathematical reserves [Line Items]
Mortality tables	[2]	PERFM 2000	PERFM 2000	PERFM 2000
Average technical interest type	[2]	Depending on the related portfolio	Depending on the related portfolio	Depending on the related portfolio
Group insurance [Member] | MEXICO
Mathematical reserves [Line Items]
Mortality tables	[2]	Tables of the Comisión Nacional de Seguros y Fianzas 2000-grupo	Tables of the Comisión Nacional de Seguros y Fianzas 2000-grupo	Tables of the Comisión Nacional de Seguros y Fianzas 2000-grupo
Average technical interest type	[2]	5.50	5.50	5.50
[1](1) Provides coverage in the case of one or more of the following events: death, disability and / or serious illness.[2](2) Insurance policies purchased by companies (other than BBVA Group entities) on behalf of their employees.

Note 24 Provisions Breakdown By

Note 24 Provisions Breakdown By Concepts (Details) - EUR (€) € in Millions		Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Provisions breakdown by concepts [Line Items]
Provisions for employee benefits		€ 2,632	[1]	€ 3,576	[1]	€ 4,272	[1]	€ 4,631
Other long term employee benefits	[2]	466		632		49
Legal proceedings provision		685		623		612
Provisions For Commitments and Contingent Risks		770		691		728
Other provisions	[3]	380		366		479
Provisions		€ 4,933		€ 5,889		€ 6,141
[1](1) The variation is mainly due to the lower valuation of defined benefit commitments after the interest rate hike in Spain and benefit payments.[2](2) The variation is mainly explained by the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A. in 2021.[3](3) Individually non-significant provisions, for various concepts and corresponding to different geographical areas.

Note 24 Provisions for pensions

Note 24 Provisions for pensions and similar obligations changes over the year (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Changes over the year for provisions for pensions and similar obligation [Line Items]
Provisions for employee benefits		€ 3,576	[1]	€ 4,272	[1]	€ 4,631
Charges to income for the year provisions for pensions and similar obligations balance		26		141		298
Intereset expense and similar charges for pensions		75		37		44
Post-employment benefit expense, defined benefit plans		43		49		49
Provisions expenses for pensions		(92)		56		205
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement	[2]	(433)		(206)		191
Transfers and other changes	[3]	23		(21)		(71)
Benefit payments for pensions		(492)		(608)		(654)
Employer contributions		(67)		(4)		(124)
Provisions for employee benefits	[1]	€ 2,632		€ 3,576		€ 4,272
[1](1) The variation is mainly due to the lower valuation of defined benefit commitments after the interest rate hike in Spain and benefit payments.[2](1) Correspond to actuarial losses (gains) arising from certain post-employment defined-benefit commitments for pensions recognized in “Equity” (see Note 2.2.11).[3](2) In 2020, it includes the amount of the USA Sale (see Notes 3 and 21).

Note 24 Provisions for taxes, l

Note 24 Provisions for taxes, legal contingencies and other provisions changes over the year (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Changes over the year of provisions for taxes, legal contingencies and other provisions [Line Items]
Provisions for taxes legal contingents and other provisions		€ 990	€ 1,091	€ 1,134
Additions of provisions for taxes legal contingents and other provisions	[1]	417	1,175	555
Acquisition of subsidiaries of provisions for taxes legal contingents and other provisions		0	0	0
Unused amounts reversed during the year of provisions for taxes legal contingents and other provisions		(130)	(227)	(215)
Amount used and other variations of provisions for taxes legal contingents and other provisions	[1]	(211)	(1,050)	(383)
Provisions for taxes legal contingents and other provisions		€ 1,065	€ 990	€ 1,091
[1](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.

Note 25 Net defined benefit lia

Note 25 Net defined benefit liability asset on the consolidated balance sheet (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined benefit liabilities or assets on the consolidated balance sheet [Line Items]
Pension commitments		€ 3,661	€ 4,218	€ 4,539
Early retirement commitments		606	952	1,247
Medical benefits commitments		1,448	1,377	1,562
Other long term employee benefits	[1]	466	632	49
Defined benefit obligation, at present value		6,181	7,180	7,398
Pension plan assets		1,608	1,494	1,608
Medical benefit plan assets		1,476	1,494	1,484
Plan assets, at fair value	[2]	3,084	2,988	3,092
Total net defined benefit liability assets		3,097	4,193	4,305
Of which net defined net assets on the consolidated balance sheet	[3]	(1)	(15)	(16)
Of which net defined net liability on the consolidated balance sheet for provisions for pensions and similar obligations	[4]	2,632	3,576	4,272
Of which net defined net liability on the consolidated balance sheet for other long term employee benefits	[5]	€ 466	€ 632	€ 49
[1](2) The variation is mainly explained by the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A. in 2021.[2](1) In Turkey, the foundation responsible for managing the benefit commitments holds an additional asset of €188 million as of December 31, 2022 which, in accordance with IFRS regarding the asset ceiling, has not been recognized in the Consolidated Financial Statements, because although it could be used to reduce future pension contributions it could not be immediately refunded to the employer.[3](2) Recorded under the heading “Other Assets - Other” of the consolidated balance sheet (see Note 20).[4](3) Recorded under the heading “Provisions - Provisions for pensions and similar obligations” of the consolidated balance sheet.[5](4) Recorded under the heading “Provisions – Other long-term employee benefits” of the consolidated balance sheet. The variation is mainly explained by the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A.

Note 25 Consolidated Income Sta

Note 25 Consolidated Income Statement Impact (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Consolidated income statement impact [Line Items]
Interest Income And Expense Post employment and other employee benefit commitments		€ 75	€ 37	€ 44
Interest Expenses Benefit Commitments		342	257	265
Interest Income Benefit Commitments		(267)	(220)	(220)
Personnel expense consolidated income statement impact		130	120	121
Defined contribution plan expense		87	71	72
Defined benefit plans expense		43	49	49
Net Provisions post employment and other employee benefit commitments		(89)	61	210
Early Retirement Expense		0	100	224
Past service cost expense on income statement		34	(28)	(8)
Remeasurements on income statement	[1]	(126)	(16)	(11)
Other provision expense impact on income statement		3	6	4
Total consolidated income statement impact		€ 116	€ 218	€ 375
[1](1) Actuarial losses (gains) on remeasurement of the net defined benefit liability relating to early retirements in Spain and other long-term employee benefits that are charged to the income statements (see Note 2.2.12).

Note 25 Equity impact (Details)

Note 25 Equity impact (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity impact [Line Items]
Total impact on equity debit credit	€ (433)	€ (206)	€ 191
Defined benefit plans equity impact [Member]
Equity impact [Line Items]
Total impact on equity debit credit	(363)	52	161
Post employment medical benefits equity impact [Member]
Equity impact [Line Items]
Total impact on equity debit credit	€ (71)	€ (257)	€ 30

Note 25 Defined benefits (Detai

Note 25 Defined benefits (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		€ 6,547	€ 7,348	€ 8,116
Current service cost, defined benefit plans		45	53	53
Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)		333	253	261
Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan		10	5	4
Contributions to plan by employer, net defined benefit liability (asset)		0	0	0
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost	[1]	34	75	219
Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income		(741)	(406)	364
Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense	[2]	0	0	0
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions		(29)	(121)	57
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions		(812)	(259)	276
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments		100	(27)	30
Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan		676	765	839
Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements		(4)	(1)	0
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals	[3]	0	(2)	(371)
Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)		161	(24)	(459)
Conversions to defined contributions		0	0	0
Increase (decrease) in net defined benefit liability (asset) resulting from other changes		7	13	1
Net assets available for benefits at end of period		5,715	6,547	7,348
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		2,988	3,092	3,493
Current service cost, defined benefit plans		0	0	0
Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)		267	220	219
Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan		10	5	4
Contributions to plan by employer, net defined benefit liability (asset)		(67)	(4)	(124)
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost	[1]	0	0	0
Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income		(240)	(184)	176
Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense	[2]	(240)	(184)	176
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions		0	0	0
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions		0	0	0
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments		0	0	0
Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan		184	158	185
Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements		(4)	(1)	0
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals	[3]	0	1	(327)
Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)		180	8	(409)
Conversions to defined contributions		0	0	0
Increase (decrease) in net defined benefit liability (asset) resulting from other changes		0	0	(3)
Net assets available for benefits at end of period		3,084	2,988	3,092
Net liability asset [Member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		3,560	4,256	4,622
Current service cost, defined benefit plans		45	53	53
Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)		65	33	42
Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan		0	0	0
Contributions to plan by employer, net defined benefit liability (asset)		(67)	(4)	(124)
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost	[1]	34	75	219
Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income		(501)	(223)	187
Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense	[2]	240	184	(176)
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions		(29)	(121)	57
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions		(812)	(259)	276
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments		100	(27)	30
Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan		(492)	(608)	(654)
Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements		0	0	0
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals	[3]	0	(3)	(44)
Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)		(20)	(32)	(50)
Conversions to defined contributions		0	0	0
Increase (decrease) in net defined benefit liability (asset) resulting from other changes		7	13	4
Net assets available for benefits at end of period		2,631	3,560	4,256
SPAIN | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		3,670	4,288
Net assets available for benefits at end of period		2,546	3,670	4,288
SPAIN | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		206	249
Net assets available for benefits at end of period		147	206	249
SPAIN | Net liability asset [Member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		3,464	4,039
Net assets available for benefits at end of period		2,399	3,464	4,039
MEXICO | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		2,150	2,219
Net assets available for benefits at end of period		2,426	2,150	2,219
MEXICO | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		2,149	2,122
Net assets available for benefits at end of period		2,329	2,149	2,122
MEXICO | Net liability asset [Member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		1	97
Net assets available for benefits at end of period		97	1	97
UNITED STATES | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		0	0
Net assets available for benefits at end of period		0	0	0
UNITED STATES | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		0	0
Net assets available for benefits at end of period		0	0	0
UNITED STATES | Net liability asset [Member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		0	0
Net assets available for benefits at end of period		0	0	0
TURKEY | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		272	367
Net assets available for benefits at end of period		418	272	367
TURKEY | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		209	282
Net assets available for benefits at end of period		315	209	282
TURKEY | Net liability asset [Member]
Disclosure of net defined benefit liability (asset) [line items]
Net assets available for benefits at beginning of period		63	85
Net assets available for benefits at end of period		€ 103	€ 63	€ 85
[1](1) Including gains and losses arising from settlements.[2](2) Excluding interest, which is recorded under "Interest income or expense".[3](3) The amount in 2020 in mainly due to the companies in the United States included in the USA Sale (see Notes 3 and 21).

Note 25 Actuarial assumptions p

Note 25 Actuarial assumptions percentage (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
SPAIN
Actuarial assumptions [Line Items]
Actuarial assumption of discount rates	3.91%	0.74%	0.53%
Actuarial assumption of expected rates of salary increases	0%	0%	0%
Actuarial assumption of expected rates of pension increases	0%	0%	0%
Actuarial assumption of medical cost trend rates	0%	0%	0%
Mortality tables	PER 2020	PER 2020	PER 2020
MEXICO
Actuarial assumptions [Line Items]
Actuarial assumption of discount rates	10.68%	9.68%	8.37%
Actuarial assumption of expected rates of salary increases	4.50%	4%	4%
Actuarial assumption of expected rates of pension increases	4.41%	2.95%	1.94%
Actuarial assumption of medical cost trend rates	8.04%	7%	7%
Mortality tables	EMSSA09	EMSSA09	EMSSA09
TURKEY
Actuarial assumptions [Line Items]
Actuarial assumption of discount rates	17.79%	19.10%	13%
Actuarial assumption of expected rates of salary increases	15.86%	16.60%	11.20%
Actuarial assumption of expected rates of pension increases	14.36%	15.10%	9.70%
Actuarial assumption of medical cost trend rates	18.56%	19.30%	13.90%
Mortality tables	TUIK 2019	CSO2001	CSO2001

Note 25 Sensitivity analysis (D

Note 25 Sensitivity analysis (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Discount rate sensitivity analysis [Member]
Sensitivity analysis [Line Items]
Basis points change sensitivity analysis	5,000,000,000%
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption	€ (321)	€ (282)	€ (354)
Decrease In Defined Benefit Obligation Due To Reasonably Possible Increase In Actuarial Assumption	€ 350	307	390
Rate of salary increase sensitivity analysis [Member]
Sensitivity analysis [Line Items]
Basis points change sensitivity analysis	5,000,000,000%
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption	€ 1	2	4
Decrease In Defined Benefit Obligation Due To Reasonably Possible Increase In Actuarial Assumption	€ (1)	(2)	(4)
Rate of pension increase sensitivity analysis [Member]
Sensitivity analysis [Line Items]
Basis points change sensitivity analysis	5,000,000,000%
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption	€ 32	28	29
Decrease In Defined Benefit Obligation Due To Reasonably Possible Increase In Actuarial Assumption	€ (39)	(26)	(27)
Medical cost trend rate sensitivity analysis [Member]
Sensitivity analysis [Line Items]
Basis points change sensitivity analysis	5,000,000,000%
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption	€ 119	109	145
Decrease In Defined Benefit Obligation Due To Reasonably Possible Increase In Actuarial Assumption	€ (106)	(98)	(129)
Change in obligation from each additional year of longevity [Member]
Sensitivity analysis [Line Items]
Basis points change sensitivity analysis
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption	€ 113	170	211
Decrease In Defined Benefit Obligation Due To Reasonably Possible Increase In Actuarial Assumption	€ 0	€ 0	€ 0

Note 25 Post employment commitm

Note 25 Post employment commitments (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Post employment commitments [Line Items]
Defined benefit obligation, at present value		€ 7,180		€ 7,398
Defined benefit obligation, at present value		6,181		7,180		€ 7,398
SPAIN
Post employment commitments [Line Items]
Defined benefit obligation, at present value		3,670
Defined benefit obligation, at present value		2,546		3,670
Plan assets		206
Plan assets		147		206
Net liability asset		3,464		4,039		4,326
Net liability asset		2,399		3,464		4,039
SPAIN | Current service cost [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		4
Plan assets changes of the year		0
Net liability asset changes of the year		4		5		5
SPAIN | Interest income or expense [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		53
Plan assets changes of the year		2
Net liability asset changes of the year		51		20		28
SPAIN | Contributions by plan participants [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
SPAIN | Employer contributions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		11		0
SPAIN | Past service cost [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value	[1]	0
Plan assets changes of the year	[1]	0
Net liability asset changes of the year		0	[1]	75	[2]	224	[2]
SPAIN | Remeasurements [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(677)
Plan assets changes of the year		(34)
Net liability asset changes of the year		(643)		(98)		95
SPAIN | Return of plan assets [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value	[3]	0
Plan assets changes of the year	[3]	(34)
Net liability asset changes of the year		34	[3]	8	[4]	(41)	[4]
SPAIN | From changes in demographic assumptions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		60
SPAIN | From changes in financial assumptions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(643)
Plan assets changes of the year		0
Net liability asset changes of the year		(643)		(61)		79
SPAIN | Other actuarial gains and losses [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(34)
Plan assets changes of the year		0
Net liability asset changes of the year		(34)		(45)		(3)
SPAIN | Benefit payments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(511)
Plan assets changes of the year		(27)
Net liability asset changes of the year		(484)		(599)		(643)
SPAIN | Settlements payments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
SPAIN | Business combinations [member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
SPAIN | Effect on changes in foreign exchange rates [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
SPAIN | Conversions to defined contributions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
SPAIN | Other effects Post employment commitments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		7
Plan assets changes of the year		0
Net liability asset changes of the year		7		12		3
SPAIN | of which vested benefit obligation relating to current employees [Member]
Post employment commitments [Line Items]
Defined benefit obligation, at present value		2,491
SPAIN | Of which vested benefit obligation relating to retired employees [Member]
Post employment commitments [Line Items]
Defined benefit obligation, at present value		55
MEXICO
Post employment commitments [Line Items]
Defined benefit obligation, at present value		779
Defined benefit obligation, at present value		985		779
Plan assets		655
Plan assets		853		655
Net liability asset		124		28		72
Net liability asset		132		124		28
MEXICO | Current service cost [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		7
Plan assets changes of the year		0
Net liability asset changes of the year		7		5		5
MEXICO | Interest income or expense [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		84
Plan assets changes of the year		69
Net liability asset changes of the year		14		1		6
MEXICO | Contributions by plan participants [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
MEXICO | Employer contributions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		41
Net liability asset changes of the year		(41)		(2)		(86)
MEXICO | Past service cost [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value	[1]	1
Plan assets changes of the year	[1]	0
Net liability asset changes of the year		1	[1]	0	[2]	(1)	[2]
MEXICO | Remeasurements [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		107
Plan assets changes of the year		(45)
Net liability asset changes of the year		152		128		62
MEXICO | Return of plan assets [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value	[3]	0
Plan assets changes of the year	[3]	(45)
Net liability asset changes of the year		45	[3]	49	[4]	(31)	[4]
MEXICO | From changes in demographic assumptions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		(4)		0
MEXICO | From changes in financial assumptions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		73
Plan assets changes of the year		0
Net liability asset changes of the year		73		84		(19)
MEXICO | Other actuarial gains and losses [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		34
Plan assets changes of the year		0
Net liability asset changes of the year		34		(2)		112
MEXICO | Benefit payments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(77)
Plan assets changes of the year		(77)
Net liability asset changes of the year		0		(1)		(1)
MEXICO | Settlements payments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(1)
Plan assets changes of the year		(1)
Net liability asset changes of the year		0		0		0
MEXICO | Business combinations [member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		139
Net liability asset changes of the year		(139)		(40)		(19)
MEXICO | Effect on changes in foreign exchange rates [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		85
Plan assets changes of the year		72
Net liability asset changes of the year		13		5		(10)
MEXICO | Conversions to defined contributions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
MEXICO | Other effects Post employment commitments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
UNITED STATES
Post employment commitments [Line Items]
Net liability asset				0		52
Net liability asset						0
UNITED STATES | Current service cost [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						1
UNITED STATES | Interest income or expense [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						2
UNITED STATES | Contributions by plan participants [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						0
UNITED STATES | Employer contributions [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						0
UNITED STATES | Past service cost [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year	[2]					0
UNITED STATES | Remeasurements [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						(4)
UNITED STATES | Return of plan assets [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year	[4]					(35)
UNITED STATES | From changes in demographic assumptions [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						(3)
UNITED STATES | From changes in financial assumptions [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						34
UNITED STATES | Other actuarial gains and losses [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						0
UNITED STATES | Benefit payments [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						(2)
UNITED STATES | Settlements payments [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						0
UNITED STATES | Business combinations [member]
Post employment commitments [Line Items]
Net liability asset changes of the year						(44)
UNITED STATES | Effect on changes in foreign exchange rates [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						(5)
UNITED STATES | Conversions to defined contributions [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						0
UNITED STATES | Other effects Post employment commitments [Member]
Post employment commitments [Line Items]
Net liability asset changes of the year						0
TURKEY
Post employment commitments [Line Items]
Defined benefit obligation, at present value		272
Defined benefit obligation, at present value		418		272
Plan assets		209
Plan assets		315		209
Net liability asset		63		85		86
Net liability asset		103		63		85
TURKEY | Current service cost [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		13
Plan assets changes of the year		0
Net liability asset changes of the year		13		16		18
TURKEY | Interest income or expense [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		42
Plan assets changes of the year		33
Net liability asset changes of the year		10		9		8
TURKEY | Contributions by plan participants [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		8
Plan assets changes of the year		8
Net liability asset changes of the year		0		0		0
TURKEY | Employer contributions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		22
Net liability asset changes of the year		(22)		(11)		(14)
TURKEY | Past service cost [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value	[1]	2
Plan assets changes of the year	[1]	0
Net liability asset changes of the year		2	[1]	2	[2]	2	[2]
TURKEY | Remeasurements [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		166
Plan assets changes of the year		104
Net liability asset changes of the year		62		10		18
TURKEY | Return of plan assets [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value	[3]	0
Plan assets changes of the year	[3]	104
Net liability asset changes of the year		(104)	[3]	(11)	[4]	23	[4]
TURKEY | From changes in demographic assumptions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(37)
Plan assets changes of the year		0
Net liability asset changes of the year		(37)		0		0
TURKEY | From changes in financial assumptions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		82
Plan assets changes of the year		0
Net liability asset changes of the year		82		(18)		54
TURKEY | Other actuarial gains and losses [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		122
Plan assets changes of the year		0
Net liability asset changes of the year		122		39		(59)
TURKEY | Benefit payments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(15)
Plan assets changes of the year		(9)
Net liability asset changes of the year		(6)		(6)		(6)
TURKEY | Settlements payments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
TURKEY | Business combinations [member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
TURKEY | Effect on changes in foreign exchange rates [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(70)
Plan assets changes of the year		(52)
Net liability asset changes of the year		(18)		(43)		(26)
TURKEY | Conversions to defined contributions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
TURKEY | Other effects Post employment commitments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
Rest of the world [Member]
Post employment commitments [Line Items]
Defined benefit obligation, at present value		449
Defined benefit obligation, at present value		318		449
Plan assets		424
Plan assets		293		424
Net liability asset		24		27		38
Net liability asset		25		24		27
Rest of the world [Member] | Current service cost [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		3
Plan assets changes of the year		0
Net liability asset changes of the year		3		3		3
Rest of the world [Member] | Interest income or expense [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		10
Plan assets changes of the year		6
Net liability asset changes of the year		4		1		1
Rest of the world [Member] | Contributions by plan participants [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		1
Plan assets changes of the year		1
Net liability asset changes of the year		0		0		0
Rest of the world [Member] | Employer contributions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		3
Net liability asset changes of the year		(3)		(1)		(1)
Rest of the world [Member] | Past service cost [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value	[1]	3
Plan assets changes of the year	[1]	0
Net liability asset changes of the year		3	[1]	2	[2]	3	[2]
Rest of the world [Member] | Remeasurements [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(122)
Plan assets changes of the year		(121)
Net liability asset changes of the year		(1)		(5)		(14)
Rest of the world [Member] | Return of plan assets [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value	[3]	0
Plan assets changes of the year	[3]	(121)
Net liability asset changes of the year		121	[3]	19	[4]	(26)	[4]
Rest of the world [Member] | From changes in demographic assumptions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		8
Plan assets changes of the year		0
Net liability asset changes of the year		8		(2)		0
Rest of the world [Member] | From changes in financial assumptions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(132)
Plan assets changes of the year		0
Net liability asset changes of the year		(132)		(7)		17
Rest of the world [Member] | Other actuarial gains and losses [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		2
Plan assets changes of the year		0
Net liability asset changes of the year		2		(15)		(5)
Rest of the world [Member] | Benefit payments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(13)
Plan assets changes of the year		(12)
Net liability asset changes of the year		(1)		(1)		(1)
Rest of the world [Member] | Settlements payments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(3)
Plan assets changes of the year		(3)
Net liability asset changes of the year		0		0		0
Rest of the world [Member] | Business combinations [member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		(2)		0
Rest of the world [Member] | Effect on changes in foreign exchange rates [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		(9)
Plan assets changes of the year		(6)
Net liability asset changes of the year		(3)		1		(4)
Rest of the world [Member] | Conversions to defined contributions [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		0		0		0
Rest of the world [Member] | Other effects Post employment commitments [Member]
Post employment commitments [Line Items]
Defined benefit obligation at present value		0
Plan assets changes of the year		0
Net liability asset changes of the year		€ 0		€ 0		€ 0
[1](1) Including gains and losses arising from settlements.[2](1) Includes gains and losses from settlements.[3](2) Excluding interest, which is recorded under "Interest income or expense".[4](2) Excludes interest which is reflected in the line item “Interest income and expense”.

Note 25 Medical benefits commit

Note 25 Medical benefits commitments (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Medical benefits commitments [Line Items]
Medical benefits commitments		€ 1,377	€ 1,562
Medical benefits commitments		1,448	1,377	€ 1,562
Present value of defined benefit obligation [member]
Medical benefits commitments [Line Items]
Medical benefits commitments		1,377	1,562	1,580
Medical benefits commitments		1,448	1,377	1,562
Present value of defined benefit obligation [member] | Current service cost [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		19	24	21
Present value of defined benefit obligation [member] | Interest income or expense [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		144	131	117
Present value of defined benefit obligation [member] | Contributions by plan participants [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Present value of defined benefit obligation [member] | Employer contributions [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Present value of defined benefit obligation [member] | Past service cost [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year	[1]	28	(5)	(8)
Present value of defined benefit obligation [member] | Remeasurements [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(215)	(377)	95
Present value of defined benefit obligation [member] | Return of plan assets [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year	[2]	0	0	0
Present value of defined benefit obligation [member] | From changes in demographic assumptions [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	(115)	0
Present value of defined benefit obligation [member] | From changes in financial assumptions [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(191)	(257)	110
Present value of defined benefit obligation [member] | Other actuarial gains and losses [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(23)	(4)	(15)
Present value of defined benefit obligation [member] | Benefit payments [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(60)	(49)	(37)
Present value of defined benefit obligation [member] | Settlements payments [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Present value of defined benefit obligation [member] | Business combinations [member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Present value of defined benefit obligation [member] | Effect on changes in foreign exchange rates [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		155	90	(207)
Present value of defined benefit obligation [member] | Other effects Post employment commitments [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Plan assets [member]
Medical benefits commitments [Line Items]
Medical benefits commitments		1,494	1,484	1,532
Medical benefits commitments		1,476	1,494	1,484
Plan assets [member] | Current service cost [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Plan assets [member] | Interest income or expense [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		157	129	120
Plan assets [member] | Contributions by plan participants [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Plan assets [member] | Employer contributions [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	1	22
Plan assets [member] | Past service cost [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year	[1]	0	0	0
Plan assets [member] | Remeasurements [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(144)	(119)	66
Plan assets [member] | Return of plan assets [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year	[2]	(144)	(119)	66
Plan assets [member] | From changes in demographic assumptions [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Plan assets [member] | From changes in financial assumptions [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Plan assets [member] | Other actuarial gains and losses [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Plan assets [member] | Benefit payments [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(60)	(48)	(37)
Plan assets [member] | Settlements payments [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Plan assets [member] | Business combinations [member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(139)	(39)	(19)
Plan assets [member] | Effect on changes in foreign exchange rates [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		167	86	(201)
Plan assets [member] | Other effects Post employment commitments [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Net liability asset [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments		(116)	77	48
Medical benefits commitments		(28)	(116)	77
Net liability asset [Member] | Current service cost [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		19	24	21
Net liability asset [Member] | Interest income or expense [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(14)	2	(3)
Net liability asset [Member] | Contributions by plan participants [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Net liability asset [Member] | Employer contributions [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	(1)	(22)
Net liability asset [Member] | Past service cost [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year	[1]	28	(5)	(8)
Net liability asset [Member] | Remeasurements [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(71)	(257)	30
Net liability asset [Member] | Return of plan assets [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year	[2]	144	119	(66)
Net liability asset [Member] | From changes in demographic assumptions [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	(115)	0
Net liability asset [Member] | From changes in financial assumptions [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(191)	(257)	110
Net liability asset [Member] | Other actuarial gains and losses [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(23)	(4)	(15)
Net liability asset [Member] | Benefit payments [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Net liability asset [Member] | Settlements payments [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		0	0	0
Net liability asset [Member] | Business combinations [member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		139	39	19
Net liability asset [Member] | Effect on changes in foreign exchange rates [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		(11)	4	(6)
Net liability asset [Member] | Other effects Post employment commitments [Member]
Medical benefits commitments [Line Items]
Medical benefits commitments changes of the year		€ 0	€ 0	€ 0
[1](1) Including gains and losses arising from settlements.[2](2) Excluding interest, which is recorded under "Interest income or expense".

Note 25 Estimated benefit payme

Note 25 Estimated benefit payments (Details) € in Millions	Dec. 31, 2022 EUR (€)
Not later than one year [member]
Estimated benefit payments [Line Items]
Estimated benefit payments	€ 700
Not later than one year [member] | SPAIN
Estimated benefit payments [Line Items]
Estimated benefit payments	522
Not later than one year [member] | MEXICO
Estimated benefit payments [Line Items]
Estimated benefit payments	159
Not later than one year [member] | TURKEY
Estimated benefit payments [Line Items]
Estimated benefit payments	19
Later than one year and not later than two years [member]
Estimated benefit payments [Line Items]
Estimated benefit payments	571
Later than one year and not later than two years [member] | SPAIN
Estimated benefit payments [Line Items]
Estimated benefit payments	384
Later than one year and not later than two years [member] | MEXICO
Estimated benefit payments [Line Items]
Estimated benefit payments	171
Later than one year and not later than two years [member] | TURKEY
Estimated benefit payments [Line Items]
Estimated benefit payments	16
Later than two years and not later than three years [member]
Estimated benefit payments [Line Items]
Estimated benefit payments	526
Later than two years and not later than three years [member] | SPAIN
Estimated benefit payments [Line Items]
Estimated benefit payments	326
Later than two years and not later than three years [member] | MEXICO
Estimated benefit payments [Line Items]
Estimated benefit payments	180
Later than two years and not later than three years [member] | TURKEY
Estimated benefit payments [Line Items]
Estimated benefit payments	20
Later than three years and not later than four years [member]
Estimated benefit payments [Line Items]
Estimated benefit payments	493
Later than three years and not later than four years [member] | SPAIN
Estimated benefit payments [Line Items]
Estimated benefit payments	279
Later than three years and not later than four years [member] | MEXICO
Estimated benefit payments [Line Items]
Estimated benefit payments	189
Later than three years and not later than four years [member] | TURKEY
Estimated benefit payments [Line Items]
Estimated benefit payments	24
Later than four years and not later than five years [member]
Estimated benefit payments [Line Items]
Estimated benefit payments	471
Later than four years and not later than five years [member] | SPAIN
Estimated benefit payments [Line Items]
Estimated benefit payments	242
Later than four years and not later than five years [member] | MEXICO
Estimated benefit payments [Line Items]
Estimated benefit payments	198
Later than four years and not later than five years [member] | TURKEY
Estimated benefit payments [Line Items]
Estimated benefit payments	31
Later than five years and not later than ten years [member]
Estimated benefit payments [Line Items]
Estimated benefit payments	2,208
Later than five years and not later than ten years [member] | SPAIN
Estimated benefit payments [Line Items]
Estimated benefit payments	794
Later than five years and not later than ten years [member] | MEXICO
Estimated benefit payments [Line Items]
Estimated benefit payments	1,148
Later than five years and not later than ten years [member] | TURKEY
Estimated benefit payments [Line Items]
Estimated benefit payments	€ 265

Note 25 Plan assets breakdown (

Note 25 Plan assets breakdown (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash or cash equivalents plan assets breakdown [Member]
Plan assets breakdown [Line Items]
Assets of benefit plan	€ 169	€ 24	€ 38
Debt securities government bonds plan assets breakdown [Member]
Plan assets breakdown [Line Items]
Assets of benefit plan	2,270	2,394	2,707
Investment funds [member]
Plan assets breakdown [Line Items]
Assets of benefit plan	0	1	1
6189 Asset, Backed Securities [Member]
Plan assets breakdown [Line Items]
Assets of benefit plan	0	0	0
Structured debt [Member]
Plan assets breakdown [Line Items]
Assets of benefit plan	0	0	0
Insurance contracts plan assets breakdown [Member]
Plan assets breakdown [Line Items]
Assets of benefit plan	183	148	140
Total plan assets breakdown [Member]
Plan assets breakdown [Line Items]
Assets of benefit plan	2,622	2,566	2,887
Of which bank account in BBVA plan assets breakdown [Member]
Plan assets breakdown [Line Items]
Assets of benefit plan	7	3	4
Of which debt securities issued by BBVA plan assets breakdown [Member]
Plan assets breakdown [Line Items]
Assets of benefit plan	0	0	0
Of which property occupied by BBVA plan assets breakdown [Member]
Plan assets breakdown [Line Items]
Assets of benefit plan	€ 0	€ 0	€ 0

Note 25 Investments in listed m

Note 25 Investments in listed markets (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash or cash equivalents in listed markets [Member]
Disclosure of fair value of plan assets [line items]
Investment in listed markets	€ 169	€ 24	€ 38
Debt securities government bonds in listed markets [Member]
Disclosure of fair value of plan assets [line items]
Investment in listed markets	2,270	2,394	2,707
Investment funds [member]
Disclosure of fair value of plan assets [line items]
Investment in listed markets	0	1	1
Total investments in listed markets [Member]
Disclosure of fair value of plan assets [line items]
Investment in listed markets	2,439	2,418	2,747
Of which bank account in BBVA in listed markets [Member]
Disclosure of fair value of plan assets [line items]
Investment in listed markets	7	3	4
Of which debt securities issued by BBVA in listed markets [Member]
Disclosure of fair value of plan assets [line items]
Investment in listed markets	0	0	0
Of which property occupied by BBVA in listed markets [Member]
Disclosure of fair value of plan assets [line items]
Investment in listed markets	€ 0	€ 0	€ 0

Note 28 Retained Earnings And O

Note 28 Retained Earnings And Other Reserves (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Retained earnings and other reserves [Line Items]
Statutory reserve		€ 591	€ 653	€ 653
Restricted reserves		482	761	120
Voluntary reserves	[1]	3,906	3,994	8,117
Total reserves holding company		4,979	5,409	8,890
Consolidation reserves attributed to the bank and subsidiary consolidated companies		29,902	24,575	21,454
Total retained earnings revaluation reserves and other reserves		€ 34,881	€ 29,984	€ 30,344
[1](1) The variation in 2021 is mainly due to the allocation of earnings of BBVA, S.A. and the share buyback program (see Note 4).

Note 28 Restricted reserves bre

Note 28 Restricted reserves breakdown by concepts (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restricted reserves breakdown by concepts [Line Items]
Restricted reserve for retired capital	[1]	€ 400	€ 88	€ 88
Restricted reserve for parent company shares and loans for those shares	[2]	80	672	30
Restricted reserve for redenomination of capital in euros		2	2	2
Total restricted reserves		€ 482	€ 761	€ 120
[1](1) The change in 2022 is a consequence of the partial executions of the capital reduction resolution adopted by BBVA's General Shareholders' Meeting held on March 18, 2022 (see Note 26).[2](2) The balance of 2021 is mainly due to the share buyback program (see Note 4).

Note 28 Retained earnings, reva

Note 28 Retained earnings, revaluation reserves and other reserves breakdown by company or corporate group (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves	[1]	€ 35,102	€ 30,231	€ 30,508
Subtotal other reserves or accumulated losses of investments in joint ventures and associates		(221)	(247)	(164)
Total retained earnings revaluation reserves and other reserves breakdown by company		34,881	29,984	30,344
Holding company [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		14,003	12,467	15,014
BBVA Bancomer group [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		13,839	13,894	12,890
Garanti BBVA group [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		5,710	3,043	2,509
BBVA Banco Provincial group [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		1,720	1,721	1,731
BBVA Argentine group [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		1,456	1,423	1,302
BBVA Colombia group [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		1,510	1,393	1,287
BBVA Peru group [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		1,065	1,031	984
Corporacion General Financiera SA [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		338	322	920
Forum Servicios Financieros SA [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		632	604	619
Sociedades inmobiliarias CX [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		263	277	251
BBV America SL [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		299	270	262
BBVA Seguros SA [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		284	239	(35)
Pecri Inversion SL [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		119	118	114
BBVA Uruguay Group [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		118	106	87
Bilbao Vizcaya Holding SA [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		144	68	77
Compañia de cartera de inversiones SA [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		65	42	59
Gran Jorge Juan SA [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		61	57	42
BBVA USA Bancshares group [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		0	0	(1,098)
Anida Grupo inmobiliario [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		(525)	(556)	(594)
Sociedades inmobiliarias Unnim [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		(647)	(655)	(617)
Anida Operaciones Singulares SA [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		(5,529)	(5,512)	(5,409)
Other retained earnings losses and revaluation reserves [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal retained earnings or losses and revaluation reserves		177	(121)	112
ATOM Bank PLC [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal other reserves or accumulated losses of investments in joint ventures and associates		(169)	(158)	(91)
Metrovacesa SA [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal other reserves or accumulated losses of investments in joint ventures and associates		(84)	(84)	(84)
Other reserves or accumulated losses of investments in joint ventures and associates [Member]
Retained earnings breakdown by company or corporate group [Line Items]
Subtotal other reserves or accumulated losses of investments in joint ventures and associates		€ 32	€ (5)	€ 11
[1](1) In 2021 includes the accounting for shares pending from buyback program (see Note 4) and the reclassification of items not subject to reclassification to income statement to by results for "Actuarial gains (losses) in defined benefit pension plans".

Note 29 Treasury shares (Detail

Note 29 Treasury shares (Details) - EUR (€)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Treasury shares at the beginning [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	127,633,399	14,352,832	12,617,189
Treasury shares in millions of euros	€ 647,000,000	€ 46,000,000	€ 62,000,000
Purchase of treasury shares [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	598,457,024	203,530,570	234,691,887
Treasury shares in millions of euros	€ 2,966,000,000	€ 1,022,000,000	€ 807,000,000
Sales and other changes of treasury shares [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	(720,605,009)	(90,250,003)	(232,956,244)
Treasury shares in millions of euros	€ (3,583,000,000)	€ (417,000,000)	€ (830,000,000)
Derivatives on bbva shares [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	0	0	0
Treasury shares in millions of euros	€ 0	€ (4,000,000)	€ 7,000,000
Other changes in treasury shares [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	0	0	0
Treasury shares in millions of euros	€ 0	€ 0	€ 0
Treasury shares at the end [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	5,485,414	127,633,399	14,352,832
Treasury shares in millions of euros	€ 29,000,000	€ 647,000,000	€ 46,000,000
Of which held by bbva sa [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	0	112,733,730	592,832
Treasury shares in millions of euros	€ 3,000,000	€ 574,000,000	€ 9,000,000
Of which held by Corporacion General Financiera SA [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	5,454,516	14,899,669	13,760,000
Treasury shares in millions of euros	€ 26,000,000	€ 72,000,000	€ 37,000,000
Of which held by other subsidiaries [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	30,898	0	0
Treasury shares in millions of euros	€ 0	€ 0	€ 0
Average purchase price of treasury shares in euros [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	4.96	5.02	3.44
Treasury shares in millions of euros	€ 0	€ 0	€ 0
Average selling price of treasury shares in euros [Member]
Components of equity treasury stock [Line Items]
Number of treasury shares	4.99	4.89	3.63
Treasury shares in millions of euros	€ 0	€ 0	€ 0
Net gain or losses on transactions treasury shares [Member]
Components of equity treasury stock [Line Items]
Treasury shares in millions of euros	€ 9,000,000	€ 17,000,000	€ 0

Note 29 Treasury Stock (Details

Note 29 Treasury Stock (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Bottom of range [member]
Treasury stock [Line Items]
Percentage treasury stock	0.078%	0.108%	0.008%
Top of range [member]
Treasury stock [Line Items]
Percentage treasury stock	7.492%	1.922%	0.464%
Closing range [Member]
Treasury stock [Line Items]
Percentage treasury stock	0.094%	1.914%	0.215%

Note 29 Shares of BBVA accepted

Note 29 Shares of BBVA accepted in pledge (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Shares of BBVA accepted in pledge [Line Items]
Number of shares in pledge	23,437,363	29,372,853	39,407,590
Nominal value of shares of BBVA accepted in pledge	€ 0.49	€ 0.49	€ 0.49
Percentage of share capital of shares of BBVA accepted in pledge	0.39%	0.44%	0.59%

Note 29 Shares of BBVA owned by

Note 29 Shares of BBVA owned by third parties but managed by the Group (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Shares of BBVA owned by third parties but managed by the group [Line Items]
Number of shares owned by third parties	18,686,027	17,645,506	18,266,509
Nominal value of shares of BBVA owned by third parties but managed by the group	€ 0.49	€ 0.49	€ 0.49
Percentage of share capital of shares of BBVA owned by third parties but managed by the group	0.31%	0.26%	0.27%

Note 30 Accumulated Other Compr

Note 30 Accumulated Other Comprehensive Income Classified By Concepts (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated other comprehensive income classified by concepts [Line Items]
Other comprehensive income that will not be reclassified to profit or loss, net of tax		€ (1,881)	€ (2,075)	€ (2,815)
Actuarial gains or losses on defined benefit pension plans that will not be reclassified to profit or loss		(760)	(998)	(1,474)
Non current assets and disposal groups classified as held for sale that will not be reclassified to profit or loss		0	0	(65)
Fair value changes of equity instruments measured at fair value through other comprehensive income		(1,194)	(1,079)	(1,256)
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk that will not be reclassified to profit or loss		72	2	(21)
Other comprehensive income that will be reclassified to profit or loss, net of tax		(15,550)	(14,401)	(11,541)
Hedge of net investments in foreign operations effective portion that will be reclassified to profit or loss		(1,408)	(146)	(62)
Foreign currency translation that will be classified to profit or loss		(13,103)	(14,988)	(14,185)
Hedging derivatives.Cash flow hedges effective portion that will be reclassified to profit or loss		(458)	(533)	10
Fair value changes of debt instruments measured at fair value through other comprehensive income that will be reclassified to profit or loss		(562)	1,274	2,069
Non current assets and disposal groups classified as held for sale that will be reclassified to profit or loss	[1]	0	0	644
Share of other recognized income and expense of investments in subsidiaries, joint ventures and associates that will be reclassified to profit or loss		(18)	(9)	(17)
Accumulated other comprehensive income		(17,432)	(16,476)	(14,356)
Mexico, Pesos
Accumulated other comprehensive income classified by concepts [Line Items]
Hedge of net investments in foreign operations effective portion that will be reclassified to profit or loss		(1,751)	(681)	(362)
Foreign currency translation that will be classified to profit or loss		(2,813)	(4,503)	(5,220)
Turkey, New Lira
Accumulated other comprehensive income classified by concepts [Line Items]
Hedge of net investments in foreign operations effective portion that will be reclassified to profit or loss		358	555	317
Foreign currency translation that will be classified to profit or loss		(6,601)	(6,607)	(4,960)
Argentina, Pesos
Accumulated other comprehensive income classified by concepts [Line Items]
Foreign currency translation that will be classified to profit or loss		(869)	(1,024)	(1,247)
Venezuela bolivar [Member]
Accumulated other comprehensive income classified by concepts [Line Items]
Foreign currency translation that will be classified to profit or loss		(1,850)	(1,858)	(1,860)
Other exchanges [Member]
Accumulated other comprehensive income classified by concepts [Line Items]
Hedge of net investments in foreign operations effective portion that will be reclassified to profit or loss		(15)	(19)	(18)
Foreign currency translation that will be classified to profit or loss		€ (971)	€ (995)	€ (898)
[1](1) Corresponds mainly to BBVA USA in 2020 (see Notes 3 and 21).

Note 31 Non Controlling Interes

Note 31 Non Controlling Interest Classified By Concept (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Minority interest [Line Items]
Non-controlling interests		€ 3,624	€ 4,853	€ 5,471
BBVA Garanti [Member]
Minority interest [Line Items]
Non-controlling interests	[1]	1,180	2,851	3,692
Peru BBVA [Member]
Minority interest [Line Items]
Non-controlling interests		1,469	1,212	1,171
Argentina BBVA [Member]
Minority interest [Line Items]
Non-controlling interests		687	557	416
Colombia BBVA [Member]
Minority interest [Line Items]
Non-controlling interests		73	76	70
Venezuela BBVA [Member]
Minority interest [Line Items]
Non-controlling interests		95	70	65
Other entities BBVA [Member]
Minority interest [Line Items]
Non-controlling interests		€ 119	€ 87	€ 56
[1](1) The change corresponds mainly to the voluntary takeover bid for the entire share capital of Türkiye Garanti Bankası A.Ş. completed on May 18, 2022 (see Note 3).

Note 31 Profit Attributable to

Note 31 Profit Attributable to Non Controlling Interests (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Minority interest [Line Items]
Profit (loss), attributable to non-controlling interests		€ 407	€ 965	€ 756
BBVA Garanti [Member]
Minority interest [Line Items]
Profit (loss), attributable to non-controlling interests	[1]	29	758	579
Peru BBVA [Member]
Minority interest [Line Items]
Profit (loss), attributable to non-controlling interests		236	143	126
Argentina BBVA [Member]
Minority interest [Line Items]
Profit (loss), attributable to non-controlling interests		83	26	38
Colombia BBVA [Member]
Minority interest [Line Items]
Profit (loss), attributable to non-controlling interests		5	9	6
Venezuela BBVA [Member]
Minority interest [Line Items]
Profit (loss), attributable to non-controlling interests		22	3	2
Other entities BBVA [Member]
Minority interest [Line Items]
Profit (loss), attributable to non-controlling interests		€ 32	€ 25	€ 5
[1](1) The change corresponds mainly to the IAS 29 implementation and the voluntary takeover bid for the entire share capital of Türkiye Garanti Bankası A.Ş. completed on May 18, 2022 (see Notes 2.2.19 and 3).

Note 32 Eligible capital resour

Note 32 Eligible capital resources (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Eligible capital resources [Line Items]
Issued capital	€ 2,955	€ 3,267		€ 3,267
Share premium	20,856	23,599		23,992
Retained earnings revaluation reserves and other reserves eligible capital resources	34,881	29,984		30,344
Other equity interest	63	60		42
Treasury shares	(29)	(647)		(46)
Profit (loss), attributable to owners of parent	6,420	4,653		1,305
interim dividend eligible capital resources	(722)	(532)		0
Shareholders funds eligible capital resources	64,422	60,384		58,904
Accumulated other comprehensive income	(17,432)	(16,476)		(14,356)
Non-controlling interests	3,624	4,853		5,471
Adjusted initial balance	50,615	48,760		50,020		€ 54,925
Goodwill and other intangible assets eligible capital resources	(1,395)	(1,484)		(3,775)
Deductions eligible capital resources	(1,722)	(1,484)		(3,775)
Differences from solvency and accounting perimeter eligible capital resources	(123)	(130)		(186)
Equity not eligible at solvency level eligible capital resources	(123)	(130)		(186)
Other adjustments and deductions eligible capital resources	(6,032)	(7,197)	[1]	(3,128)	[1]
Common equity tier 1 CET 1 eligible capital resources	42,738	39,949		42,931
Additional tier 1 before regulatory adjustments eligible capital resources	5,193	5,737		6,666
Total regulatory adjustments to additional tier 1 eligible capital resources	0	0		0
Tier 1 eligible capital resources	47,931	45,686		49,597
Tier 2 eligible capital resources	5,930	7,383		8,548
Total capital tier 1 tier 2 eligible capital resources	53,861	53,069		58,145
Total minimum equity required eligible capital resources	€ 43,111	€ 39,275		€ 45,042
[1](1) Other adjustments and deductions includes, among others, the adjustment of non-eligible minority interests, the amount of repurchase of own shares up to the maximum limit authorized by the ECB for the BBVA Group in 2021 (see Note 4) and the amount of shareholders remuneration pending to be distributed.

Note 32 Amount of capital CC1 (

Note 32 Amount of capital CC1 (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Amount of capital CC1 [Line Items]
Total Tier 1		€ 47,931	€ 45,686	€ 49,597
Total capital tier 2		5,930	7,383	8,547
Total capital tier 1 tier 2		53,861	53,069	58,145
Total RWA		337,066	307,795	353,273
Capital and share premium [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		23,810	26,866	27,259
Retained earnings and equity instruments [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		31,436	30,745	29,974
Other accumulated income and other reserves [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		(13,952)	(17,200)	(14,023)
Minority interests [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		1,853	2,800	3,656
Net interim attributable profit [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		3,814	2,573	860
Common equity tier 1 CET1 before oter regulatory adjustments [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		46,962	45,784	47,726
Intangible assets and goodwill [member]
Amount of capital CC1 [Line Items]
Total Tier 1		(1,395)	(1,484)	(3,455)
Direct and indirect holdings in own common equity tier 1 instruments [Member]
Amount of capital CC1 [Line Items]
Total Tier 1	[1]	(356)	(2,800)	(366)
Deferred tax assets [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		(1,057)	(1,009)	(1,478)
Other deductions and filters [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		(1,416)	(542)	504
Total common equity tier 1 regulatory adjustments [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		(4,223)	(5,835)	(4,795)
Common equity TIER 1 CET1 [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		42,738	39,949	42,931
Capital instruments and share premium accounts classified as liabilities and qualifying as additional tier 1 [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		4,875	5,265	6,130
Qualifying tier 1 capital included in consolidated AT1 capital issued by subsidiaries and held by third parties [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		318	472	536
Additional tier 1 (CET 1) before regulatory adjustments [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		5,193	5,737	6,666
Transitional CET1 adjustments [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		0	0	0
Total regulatory adjustments to additional tier 1 [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		0	0	0
Additional tier 1 AT1 [Member]
Amount of capital CC1 [Line Items]
Total Tier 1		5,193	5,737	6,666
Capital instruments and share premium accounted as tier 2 [Member]
Amount of capital CC1 [Line Items]
Total capital tier 2		3,510	4,324	4,540
Qualifying tier 2 capital included in consolidated T2 capital issued by subsidiaries and held by third parties [Member]
Amount of capital CC1 [Line Items]
Total capital tier 2		2,310	2,516	3,410
Credit risk adjustments [Member]
Amount of capital CC1 [Line Items]
Total capital tier 2		213	722	604
Tier 2 before regulatory adjustments [Member]
Amount of capital CC1 [Line Items]
Total capital tier 2		6,033	7,562	8,554
Tier 2 regulatory adjustments [Member]
Amount of capital CC1 [Line Items]
Total capital tier 2		€ (103)	€ (179)	€ (6)
CET 1 phased in [Member]
Amount of capital CC1 [Line Items]
Percentage ratio phase in		12.68%	12.98%	12.15%
Tier 1 phased in [Member]
Amount of capital CC1 [Line Items]
Percentage ratio phase in		14.22%	14.84%	14.04%
Total capital phased in [Member]
Amount of capital CC1 [Line Items]
Percentage ratio phase in		15.98%	17.24%	16.46%
[1](1) With respect to 2021, it includes mainly the amount of shares pending to be acquired under the share buyback program based on the maximum limit authorized by the ECB for the BBVA Group as of December 31, 2021 (see Note 4).

Note 32 Leverage Ratio (Details

Note 32 Leverage Ratio (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leverage ratio [Line Items]
Tier 1	€ 47,931	€ 45,686	€ 49,597
Exposure to leverage ratio	€ 737,990	€ 671,789	€ 741,095
Leverage ratio	6.49%	6.80%	6.69%

Note 33 Commitments and guarant

Note 33 Commitments and guarantees given (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial guarantees and other commitments [Line Items]
Gross loan commitments		€ 136,920	€ 119,618	€ 132,584
Financial guarantees given		16,511	11,720	10,665
Other Commitments And Guarantees Given		39,137	34,604	36,190
Total Loan commitments and financial guarantees		192,568	165,941	179,440
Defaulted [Member]
Financial guarantees and other commitments [Line Items]
Gross loan commitments		177	171	265
Financial guarantees given	[1]	281	245	290
Other Commitments And Guarantees Given	[1]	689	541	477
Central banks [Member]
Financial guarantees and other commitments [Line Items]
Gross loan commitments		0	0	0
Financial guarantees given		0	0	1
Other Commitments And Guarantees Given		0	2	124
Government [member]
Financial guarantees and other commitments [Line Items]
Gross loan commitments		3,031	3,483	2,919
Financial guarantees given		96	162	132
Other Commitments And Guarantees Given		215	212	199
Banks [Member]
Financial guarantees and other commitments [Line Items]
Gross loan commitments		15,407	16,085	11,426
Financial guarantees given		475	312	339
Other Commitments And Guarantees Given		4,134	4,266	5,285
Other financial corporations [Member]
Financial guarantees and other commitments [Line Items]
Gross loan commitments		5,895	4,583	5,862
Financial guarantees given		1,263	1,026	587
Other Commitments And Guarantees Given		1,758	1,753	2,902
Non financial corporations [Member]
Financial guarantees and other commitments [Line Items]
Gross loan commitments		68,120	59,475	71,011
Financial guarantees given		14,541	10,039	9,376
Other Commitments And Guarantees Given		32,858	28,224	27,496
Households [Member]
Financial guarantees and other commitments [Line Items]
Gross loan commitments		44,467	35,991	41,366
Financial guarantees given		135	181	231
Other Commitments And Guarantees Given		€ 171	€ 147	€ 182
[1](1) In December 2020, it includes the balance of the Group's businesses in the United States included in the USA Sale (see Notes, 3 and 21). Non-performing financial guarantees given amounted to €970, €786, and €767 million, respectively, as of December 31, 2022, 2021 and 2020.

Note 36 Transactions on behalf

Note 36 Transactions on behalf of third parties breakdown by concepts (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Transactions on behalf of third parties [Line Items]
Financial instruments entrusted by third parties	€ 352,139	€ 356,985	€ 357,022
Conditional bills and other securities received for collection	11,738	10,795	10,459
Securities lending on behalf of third parties	3,223	2,605	5,285
Total transactions on behalf of third parties	€ 367,100	€ 370,385	€ 372,766

Note 37 Interest income breakdo

Note 37 Interest income breakdown by origin (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest income by origin [Line Items]
Interest income on financial assets held for trading		€ 2,079	€ 1,084	€ 1,189
Interest revenue for financial assets measured at fair value through other comprehensive income		3,110	1,880	1,392
Interest income on financial assets measures at amortized cost		25,258	18,364	18,357
Interest Income For Insurance Activity		1,309	1,084	1,021
Interest Income For Adjustment Interest On Accounting Coverage		(825)	(84)	(112)
Interest Income On Other Income	[1]	501	686	542
Interest income		€ 31,432	€ 23,015	€ 22,389
[1] (1) Includes, among others, the net interest income accrued from funds obtained through TLTRO III operations , which amounted to € 177 million , €384 million and € 211 million , as of December 31, 2022, 2021 and 2020, respectively (see Note 22.1).

Note 37 Interest expense breakd

Note 37 Interest expense breakdown by origin (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest expense by origin [Line Items]
Interest expense on financial liabilities held for trading	€ 1,140	€ 1,339	€ 742
Interest expense on financial liabilities designated at fair value through profit or loss	58	52	61
Interest Expense For Financial Liabilities Measured At Amortised Cost	9,985	6,130	6,346
Interest Expense For Adjustment Interest On Accounting Coverage	(232)	(360)	(413)
Interest Expense For Insurance Activity	919	773	721
Interest Expense On Chargeable Cost To Pension Funds	76	52	57
Other Interest Expense	333	342	284
Interest expense	€ 12,279	€ 8,329	€ 7,797

Note 38 Dividend income breakdo

Note 38 Dividend income breakdown by headline (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Dividend Income Breakdown By Headline [Line Items]
Dividend income	€ 123	€ 176	€ 137
Financial assets at fair value through profit or loss, category [member]
Dividend Income Breakdown By Headline [Line Items]
Dividend income	15	64	15
Financial assets at fair value through other comprehensive income, category [member]
Dividend Income Breakdown By Headline [Line Items]
Dividend income	€ 108	€ 112	€ 122

Note 40 Fee and commission inco

Note 40 Fee and commission income (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fee and commission income [Line Items]
Bills receivables	€ 26	€ 23	€ 27
Demand Account	424	425	322
Credit and Debit Cards	3,499	2,628	2,089
Checks	162	136	136
Transfers and other payment orders	812	664	555
Insurance product commissions	261	215	159
Loan commitments given fee and commission income	259	234	185
Other Commitments And Financial Guarantees Given	420	364	349
Portfolio and other management fee income	1,228	1,250	1,100
Brokerage fee income	266	267	367
Custody securities income	193	169	135
Other fee and commission income	711	622	556
Fee and commission income	€ 8,261	€ 6,997	€ 5,980

Note 40 Fees and commission exp

Note 40 Fees and commission expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fee and commission expense [Line Items]
Demand accounts	€ 5	€ 5	€ 5
Credit and debit cards expenses	1,884	1,427	1,130
Transfers and other payment orders expenses	133	120	97
Commissions for selling insurance	70	51	54
Custody securities	92	55	52
Other fee and commission expense	723	574	519
Fee and commission expense	€ 2,907	€ 2,232	€ 1,857

Note 41 Gains Or Losses On Fina

Note 41 Gains Or Losses On Financial Assets And Liabilities And Exchange Differences Breakdown By Heading On the Balance Sheet (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Gains Or Losses On Financial Assets And Liabilities And Exchange Differences Breakdown By Heading On the Balance Sheet [Line Items]
Gains Or Losses On Derecognition Of Financial Assets And Liabilities Not Measured At Fair Value Through Profit Or Loss Net Available For Sale Financial AssetsLoss Net	€ 64	€ 134	€ 139
Gains Losses On Financial Assets And Liabilities At Fair Value Through Profit Or Loss Classified As Held For Trading	562	341	777
Gains Losses On Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss	(67)	432	208
Gains Losses On Financial Assets At Fair Value Through Profit Or Loss	150	335	56
Gains (losses) on hedging instrument, fair value hedges	(45)	(214)	7
Subtotal gains or losses in financial assets and liabilities net	663	1,027	1,187
Gains or losses on net exchange differences	1,275	883	359
Gains (losses) on financial assets and liabilities, hedge accounting and exchange differences	1,938	1,910	1,546
Financial assets at amortised cost, category [member]
Gains Or Losses On Financial Assets And Liabilities And Exchange Differences Breakdown By Heading On the Balance Sheet [Line Items]
Gains Or Losses On Derecognition Of Financial Assets And Liabilities Not Measured At Fair Value Through Profit Or Loss Net Available For Sale Financial AssetsLoss Net	8	27	106
Other financial assets and liabilities [Member]
Gains Or Losses On Financial Assets And Liabilities And Exchange Differences Breakdown By Heading On the Balance Sheet [Line Items]
Gains Or Losses On Derecognition Of Financial Assets And Liabilities Not Measured At Fair Value Through Profit Or Loss Net Available For Sale Financial AssetsLoss Net	56	106	33
Reclassification of financial assets from fair value through other comprehensive income [Member]
Gains Or Losses On Financial Assets And Liabilities And Exchange Differences Breakdown By Heading On the Balance Sheet [Line Items]
Gains Losses On Financial Assets And Liabilities At Fair Value Through Profit Or Loss Classified As Held For Trading	0	0	0
Gains Losses On Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss	0	0	0
Reclassification of financial assets from amortized cost [Member]
Gains Or Losses On Financial Assets And Liabilities And Exchange Differences Breakdown By Heading On the Balance Sheet [Line Items]
Gains Losses On Financial Assets And Liabilities At Fair Value Through Profit Or Loss Classified As Held For Trading	0	0	0
Gains Losses On Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss	0	0	0
Other gains losses [Member]
Gains Or Losses On Financial Assets And Liabilities And Exchange Differences Breakdown By Heading On the Balance Sheet [Line Items]
Gains Losses On Financial Assets And Liabilities At Fair Value Through Profit Or Loss Classified As Held For Trading	562	341	777
Gains Losses On Non Trading Financial Assets Mandatorily At Fair Value Through Profit Or Loss	€ (67)	€ 432	€ 208

Note 41 Gains Or Losses On Fi_2

Note 41 Gains Or Losses On Financial Assets And Liabilities And Exchange Differences Breakdown By Nature Of The Financial Instrument (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Gains Or Losses In Financial Assets And Liabilities Breakdown By Financial Instrument [Line Items]
Gains (losses) on financial assets and liabilities	€ 663	€ 1,027	€ 1,187
Debt securities [Member]
Gains Or Losses In Financial Assets And Liabilities Breakdown By Financial Instrument [Line Items]
Gains (losses) on financial assets and liabilities	(2,266)	158	848
Equity investments [member]
Gains Or Losses In Financial Assets And Liabilities Breakdown By Financial Instrument [Line Items]
Gains (losses) on financial assets and liabilities	(1,099)	2,059	(28)
Derivatives [member]
Gains Or Losses In Financial Assets And Liabilities Breakdown By Financial Instrument [Line Items]
Gains (losses) on financial assets and liabilities	1,361	(1,866)	277
Loans and advances to customers [Member]
Gains Or Losses In Financial Assets And Liabilities Breakdown By Financial Instrument [Line Items]
Gains (losses) on financial assets and liabilities	(241)	100	128
Customer deposits [Member]
Gains Or Losses In Financial Assets And Liabilities Breakdown By Financial Instrument [Line Items]
Gains (losses) on financial assets and liabilities	274	55	(79)
Other [Member]
Gains Or Losses In Financial Assets And Liabilities Breakdown By Financial Instrument [Line Items]
Gains (losses) on financial assets and liabilities	€ 2,635	€ 522	€ 42

Note 41 Derivatives hedge accou

Note 41 Derivatives hedge accounting (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	€ 1,361	€ (1,866)	€ 277
Trading derivatives hedge accounting [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	1,406	(1,651)	270
Hedging derivatives ineffectiveness [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	(45)	(214)	7
Interest rate agreements hedge accounting [Member] | Trading derivatives hedge accounting [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	522	73	269
Securities agreements hedge accounting [Member] | Trading derivatives hedge accounting [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	1,653	(1,500)	(36)
Commodity agreements hedge accounting [Member] | Trading derivatives hedge accounting [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	4	3	1
Credit derivative agreements hedge accounting [Member] | Trading derivatives hedge accounting [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	16	(255)	(89)
Foreign exchange agreements hedge accounting [Member] | Trading derivatives hedge accounting [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	(658)	40	88
Other agreements hedge accounting [Member] | Trading derivatives hedge accounting [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	(131)	(12)	37
Fair value hedges ineffectivenes [Member] | Hedging derivatives ineffectiveness [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	(51)	(235)	5
Hedging derivative fair value ineffectiveness [Member] | Hedging derivatives ineffectiveness [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	(229)	90	(151)
Hedged item fair value ineffectiveness [Member] | Hedging derivatives ineffectiveness [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	178	(325)	156
Cash flow hedges ineffectiveness [Member] | Hedging derivatives ineffectiveness [Member]
Derivatives hedge accounting [Line Items]
Derivatives- hedge accounting	€ 6	€ 21	€ 2

Note 42 Other operating income

Note 42 Other operating income (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Other operating income [Line Items]
Financial income from non financial services	€ 284	€ 301	€ 244
Other operating income	244	360	248
Miscellaneous other operating income	€ 528	€ 661	€ 492

Note 42 Other operating expense

Note 42 Other operating expense (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of other operating expense [Line Items]
Change in inventories		€ 134	€ 151	€ 124
Contribution To Guaranteed Banks Deposits Funds		997	829	800
Hiperinflation Adjustments other operating expense	[1]	1,687	585	348
Other operating expense		620	475	390
Miscellaneous other operating expense		€ 3,438	€ 2,041	€ 1,662
[1](1) See Note 2.2.19. It includes €832 million related to Turkey and €822 million related to Argentina.

Note 43 Insurance And Reinsuran

Note 43 Insurance And Reinsurance Contracts In Income And Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Insurance and reinsurance contracts in income and expense [Line Items]
Income arising from insurance contracts	€ 3,103	€ 2,593	€ 2,497
Expense arising from insurance contracts	(1,892)	(1,685)	(1,520)
Net income arising from insurance contracts	€ 1,212	€ 908	€ 977

Note 43 Income by type of insur

Note 43 Income by type of insurance product (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income by type of insurance product [Line Items]
Income by type of insurance products	€ 1,212	€ 908	€ 977
Life insurance contracts [member]
Income by type of insurance product [Line Items]
Income by type of insurance products	665	622	497
Individual life insurance contracts [Member]
Income by type of insurance product [Line Items]
Income by type of insurance products	585	583	439
Group insurance life insurance contracts [Member]
Income by type of insurance product [Line Items]
Income by type of insurance products	79	39	59
Non-life insurance contracts [member]
Income by type of insurance product [Line Items]
Income by type of insurance products	547	286	480
Home insurance non life insurance contracts [Member]
Income by type of insurance product [Line Items]
Income by type of insurance products	0	0	91
Other non life insurance products [Member]
Income by type of insurance product [Line Items]
Income by type of insurance products	€ 547	€ 286	€ 389

Note 44 Personnel Expenses Brea

Note 44 Personnel Expenses Breakdown (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Personnel expenses [Line Items]
Wages and salaries	€ 4,317	€ 3,933	€ 3,610
Social security contributions	710	668	671
Post-employment benefit expense, defined contribution plans	87	71	72
Post-employment benefit expense, defined benefit plans	43	49	49
Other employee expense	454	325	293
Employee benefits expense	€ 5,612	€ 5,046	€ 4,695

Note 44 Administrative expenses

Note 44 Administrative expenses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Other administrative expense [Line Items]
Technology and systems	€ 1,394	€ 1,176	€ 1,088
Communication expense	195	175	172
Advertising expense	282	207	186
Property Fixtures And Materials expense	440	380	404
Taxes Other Than Income Tax	370	347	344
Surveillance and security service expense	214	179	161
Other expenses	925	786	749
Other expense, by function	€ 3,820	€ 3,249	€ 3,105

Note 45 Depreciation And Amorti

Note 45 Depreciation And Amortisation Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Depreciation [Line Items]
Depreciation and amortisation expense	€ 1,328	€ 1,234	€ 1,288
Tangible assets [Member]
Depreciation [Line Items]
Depreciation and amortisation expense	818	740	781
For own use depreciable assets [Member]
Depreciation [Line Items]
Depreciation and amortisation expense	501	437	453
Right of use assets [Member]
Depreciation [Line Items]
Depreciation and amortisation expense	312	299	324
Investment property [member]
Depreciation [Line Items]
Depreciation and amortisation expense	5	3	3
Intanbile assets [Member]
Depreciation [Line Items]
Depreciation and amortisation expense	€ 510	€ 494	€ 507

Note 46 Provisions or reversal

Note 46 Provisions or reversal of provisions (Details) - EUR (€) € in Millions		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Provisions or reversal of provisions [Line Items]
Pensions And Other Post Employment Defined Benefit Obligations Provisions		€ (89)	€ 61	€ 210
Commitments And Guarantees Given		87	8	192
Pending Legal Issues And Tax Litigation		210	135	208
Other provisions	[1]	84	814	136
Provisions or reversal of provisions		€ 291	€ 1,018	€ 746
[1](1) In 2021, it includes a provision for the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Note 24).

Note 47 Impairment Or Reversal

Note 47 Impairment Or Reversal Of Impairment On Financial Assets Not Measured At Fair Value Through Profit Or Loss (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss [Line Items]
Impairment on financial assets at fair value through other comprehensive income - debt securities		€ 76	€ 17	€ 19
Impairment Financial Assets At Amortised Cost	[1]	3,303	3,017	5,160
Gain on recovery of loans and advances previously written off	[1]	(390)	(423)	(339)
Impairment loss on financial assets		€ 3,379	€ 3,034	€ 5,179
[1](1) In 2020, the amount included the negative impact of the update of the macroeconomic scenario following the COVID-19 pandemic

Note 49 Impairment Or Reversal

Note 49 Impairment Or Reversal Of Impairment On Non Financial Assets (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Impairment Or Reversal Of Impairment On Non Financial Assets [Line Items]
Impairment Or Reversal Of Impairment On Non Financial Tangible Assets	[1]	€ (53)	€ 161	€ 125
Impairment Or Reversal Of Impairment On Non Financial Intangible Assets		25	19	19
Impairment Or Reversal Of Impairment On Non Financial Other Assets		55	41	9
Impairment loss (reversal of impairment loss) recognised in profit or loss		€ 27	€ 221	€ 153
[1](1) In 2021, it includes the impairment due to the closing of rented offices after the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 17 and 24).

Note 50 Profit Or Loss From Non

Note 50 Profit Or Loss From Non Current Assets And Disposal Groups Classified As Held For Sale Not Qualifying As Discontinued Operations (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations [Line Items]
Net Gains Loss On Sales Of Real State		€ 102	€ 39	€ 116
Impairment Of Non Current Assets Held For Sale	[1]	(221)	(97)	(103)
Gains losses on sale of investments classified as non current assets held for sale	[2]	11	10	431
Gains losses on sale of equity instruments classified as non current assets held for sale		0	8	0
Total Profit Or Loss From Non Current Assets And Disposal Groups Classified As Held For Sale		€ (108)	€ (40)	€ 444
[1] (1) In 2022 it includes the closing of the transaction with Merlin Properties in which 100% of the shares of Tree Inversiones Inmobiliarias , SOCIMI, S.A. were acquired by the BBVA Group (see Note 17). In 2021, it included the impairment due to the closure of owned offices and the decommissioning of facilities after the agreement with the union representatives on the collective layoff procedure proposed for Banco Bilbao Vizcaya Argentaria, S.A. in Spain (see Notes 21 and 24).

Note 51 Liabilities from financ

Note 51 Liabilities from financing activities (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt certificates [Member]
Financing activities liabilities [Line Items]
Liabilities arising from financing activities at beginning of period		€ 55,763	€ 61,780	€ 63,963
Cash flows liabilities from financing activities		(678)	(5,728)	3,003
Non-cash changes liabilities from financing activities		344	(289)	(5,186)
Increase decrease through acquisition financing activities liabilities		0	0	0
Disposal non cash		0	0	0
Disposal entities held for sale	[1]	0	0	(3,160)
Foreign exchange movement		344	(289)	(2,026)
Increase decrease through fair value changes financing activities liabilities			0	0
Liabilities arising from financing activities at end of period		55,429	55,763	61,780
Subordinated liabilities [Member]
Financing activities liabilities [Line Items]
Liabilities arising from financing activities at beginning of period	[2]	14,794	17,248	17,675
Cash flows liabilities from financing activities	[2]	(1,945)	(1,941)	(8)
Non-cash changes liabilities from financing activities	[2]	(364)	(513)	(419)
Increase decrease through acquisition financing activities liabilities	[2]	0	0	0
Disposal non cash	[2]	0	(772)	0
Disposal entities held for sale	[1],[2]	0	0	0
Foreign exchange movement	[2]	(364)	259	(419)
Increase decrease through fair value changes financing activities liabilities	[2]		0	0
Liabilities arising from financing activities at end of period	[2]	€ 12,485	€ 14,794	€ 17,248
[1](2) Includes mainly the balance of the USA Sale perimeter (see Notes 3 and 21).[2](1) There were €24, €14 and €12 million of subordinated deposits as of December 31, 2022, 2021 and 2020, respectively (see Note 22.4 and Appendix VI). In addition, there were coupon payments on subordinated liabilities for €313, €359 and €387 million in 2022, 2021 and 2020, respectively. The subordinated issuances of BBVA Paraguay and of the USA Sale perimeter as of December 31, 2020 were recorded in the heading "Liabilities included in disposal groups classified as held for sale" of the consolidated balance and amounted to €37 and €735 million, respectively.

Note 52 Fees for audits conduct

Note 52 Fees for audits conducted and other related services (Details) € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)	[1]
Fees for audits conducted and other related services [Line Items]
Audits of the companies audited by firms belonging to the EY worldwide organization and other reports related with the audit	€ 24.8	[2]
Other reports required pursuant to applicable legislation and tax regulations issued by the national supervisory bodies of the countries in which the group operates reviewed by firms belonging to EY	1
Fees for audits conducted by other firms	€ 0.1
[1](1) Regardless of the billed year.[2](2) Including fees pertaining to annual legal audits (€21.8 million as of December 31, 2022)

Note 52 Other services rendered

Note 52 Other services rendered (Details) € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)
Other services rendered [Line Items]
Firms belonging to the EY worldwide organization	€ 0.1

Note 52 Fees for audits condu_2

Note 52 Fees for audits conducted (Details) € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)	[1]
Fees for audits conducted [Line Items]
Legal audit of bbva sa or its companies under control	€ 7.6
Other audit services of bbva sa or its companies under control	5.2
Limited review of bbva sa or its companies under control	1.4
Reports related to issuances	0.4
Assurance services and other required by the regulator	€ 0.8
[1](1) Services provided by Ernst & Young, S.L. to companies located in Spain, to the branch of BBVA in New York and to the branch of BBVA in London.

Note 53 Balances Arising From T

Note 53 Balances Arising From Transactions With Entities Of The Group Explanatory (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets [member]
Disclosure of transactions between related parties [line items]
Loans and advances to banks	€ 9	€ 9	€ 148
Loans and advances to customers	1,842	2,031	1,743
Debt securities arising from transactions with entities of the Group	7	7	0
Liabilities [member]
Disclosure of transactions between related parties [line items]
Deposits from credit institutions	1	1	0
Deposits from customers	204	296	791
Memorandum accounts [Member]
Disclosure of transactions between related parties [line items]
Financial Guarantees Given Related Party Transactions	136	154	132
Other Commitments Given Related Party Transactions	751	1,056	1,400
Loan commitments given related party transactions	€ 10	€ 11	€ 11

Note 53 Balance of income state

Note 53 Balance of income statement arising from transactions with entities of the group (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit and loss related party transactions [Line Items]
Interest Income And Other Similar Interests Related Party Transactions	€ 20	€ 16	€ 20
Interest Expense Related Party Transactions	2	0	1
Fee and commission income related parties transactions	5	8	5
Fee And Commission Expense Related Party Transactions	€ 40	€ 31	€ 34

Note 53 Transactions with membe

Note 53 Transactions with members of the board of directors and senior management balance at 31st december (Details) - EUR (€) € in Thousands		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Director [Member]
Nature of the transactions [Line Items]
Loans and credits to related parties		€ 668	€ 765	€ 0
Bank guarantees to related parties		0	0	0
Business credit to related parties		0	0	0
Related parties [member]
Nature of the transactions [Line Items]
Loans and credits to related parties		1,880	207	0
Bank guarantees to related parties		0	0	0
Business credit to related parties		0	0	0
Senior management [Member]
Nature of the transactions [Line Items]
Loans and credits to related parties	[1]	6,321	5,419	5,349
Bank guarantees to related parties	[1]	10	10	10
Business credit to related parties	[1]	0	0	0
Related parties of senior management [Member]
Nature of the transactions [Line Items]
Loans and credits to related parties		764	573	580
Bank guarantees to related parties		0	0	25
Business credit to related parties		€ 0	€ 0	€ 0
[1](1) Excluding executive directors

Note 54 Remuneration For Non Ex

Note 54 Remuneration For Non Executive Directors Explanatory (Details) - EUR (€) € in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[1]	€ 4,300	€ 4,293
José Miguel Andrés Torrecillas [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		527	527
Jaime Caruana Lacorte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		567	567
Raúl Galamba de Oliveira [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		332	278
Belén Garijo López [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		349	349
Connie Hedegaard [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[2]	107	0
Sunir Kumar Kapoor [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[3]	43	172
Lourdes Maiz Carro [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		238	238
José Maldonado Ramos [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		342	342
Ana Peralta Moreno [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		238	238
Juan Pi Llorens [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		458	512
Ana Revenga Shanklin [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		264	236
Susana Rodriguez Vidarte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		449	449
Carlos Salazar Lomelín [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		172	172
Jan Verplancke [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		214	€ 214
Board of Directors Chairman [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[1]	1,684
Board of Directors Chairman [Member] | José Miguel Andrés Torrecillas [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | Jaime Caruana Lacorte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | Raúl Galamba de Oliveira [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | Belén Garijo López [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | Connie Hedegaard [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[2]	107
Board of Directors Chairman [Member] | Sunir Kumar Kapoor [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[3]	32
Board of Directors Chairman [Member] | Lourdes Maiz Carro [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | José Maldonado Ramos [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | Ana Peralta Moreno [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | Juan Pi Llorens [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | Ana Revenga Shanklin [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | Susana Rodriguez Vidarte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | Carlos Salazar Lomelín [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Board of Directors Chairman [Member] | Jan Verplancke [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		129
Executieve Committee [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[1]	667
Executieve Committee [Member] | José Miguel Andrés Torrecillas [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		167
Executieve Committee [Member] | Jaime Caruana Lacorte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		167
Executieve Committee [Member] | Raúl Galamba de Oliveira [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Executieve Committee [Member] | Belén Garijo López [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Executieve Committee [Member] | Connie Hedegaard [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[2]
Executieve Committee [Member] | Sunir Kumar Kapoor [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[3]
Executieve Committee [Member] | Lourdes Maiz Carro [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Executieve Committee [Member] | José Maldonado Ramos [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		167
Executieve Committee [Member] | Ana Peralta Moreno [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Executieve Committee [Member] | Juan Pi Llorens [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Executieve Committee [Member] | Ana Revenga Shanklin [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Executieve Committee [Member] | Susana Rodriguez Vidarte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		167
Executieve Committee [Member] | Carlos Salazar Lomelín [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Executieve Committee [Member] | Jan Verplancke [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Audit And Compliance Committee [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[1]	431
Audit And Compliance Committee [Member] | José Miguel Andrés Torrecillas [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		66
Audit And Compliance Committee [Member] | Jaime Caruana Lacorte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		165
Audit And Compliance Committee [Member] | Raúl Galamba de Oliveira [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Audit And Compliance Committee [Member] | Belén Garijo López [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		66
Audit And Compliance Committee [Member] | Connie Hedegaard [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[2]
Audit And Compliance Committee [Member] | Sunir Kumar Kapoor [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[3]
Audit And Compliance Committee [Member] | Lourdes Maiz Carro [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		66
Audit And Compliance Committee [Member] | José Maldonado Ramos [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Audit And Compliance Committee [Member] | Ana Peralta Moreno [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		66
Audit And Compliance Committee [Member] | Juan Pi Llorens [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Audit And Compliance Committee [Member] | Ana Revenga Shanklin [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Audit And Compliance Committee [Member] | Susana Rodriguez Vidarte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Audit And Compliance Committee [Member] | Carlos Salazar Lomelín [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Audit And Compliance Committee [Member] | Jan Verplancke [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Risk Committee [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[1]	642
Risk Committee [Member] | José Miguel Andrés Torrecillas [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Risk Committee [Member] | Jaime Caruana Lacorte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		107
Risk Committee [Member] | Raúl Galamba de Oliveira [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		107
Risk Committee [Member] | Belén Garijo López [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Risk Committee [Member] | Connie Hedegaard [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[2]
Risk Committee [Member] | Sunir Kumar Kapoor [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[3]
Risk Committee [Member] | Lourdes Maiz Carro [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Risk Committee [Member] | José Maldonado Ramos [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Risk Committee [Member] | Ana Peralta Moreno [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Risk Committee [Member] | Juan Pi Llorens [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		214
Risk Committee [Member] | Ana Revenga Shanklin [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		107
Risk Committee [Member] | Susana Rodriguez Vidarte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		107
Risk Committee [Member] | Carlos Salazar Lomelín [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Risk Committee [Member] | Jan Verplancke [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Remuneration Committee [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[1]	278
Remuneration Committee [Member] | José Miguel Andrés Torrecillas [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Remuneration Committee [Member] | Jaime Caruana Lacorte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Remuneration Committee [Member] | Raúl Galamba de Oliveira [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Remuneration Committee [Member] | Belén Garijo López [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		107
Remuneration Committee [Member] | Connie Hedegaard [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[2]
Remuneration Committee [Member] | Sunir Kumar Kapoor [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[3]
Remuneration Committee [Member] | Lourdes Maiz Carro [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		43
Remuneration Committee [Member] | José Maldonado Ramos [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Remuneration Committee [Member] | Ana Peralta Moreno [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		43
Remuneration Committee [Member] | Juan Pi Llorens [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Remuneration Committee [Member] | Ana Revenga Shanklin [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Remuneration Committee [Member] | Susana Rodriguez Vidarte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Remuneration Committee [Member] | Carlos Salazar Lomelín [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		43
Remuneration Committee [Member] | Jan Verplancke [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		43
Appointments Committee [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[1]	301
Appointments Committee [Member] | José Miguel Andrés Torrecillas [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		115
Appointments Committee [Member] | Jaime Caruana Lacorte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Appointments Committee [Member] | Raúl Galamba de Oliveira [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Appointments Committee [Member] | Belén Garijo López [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		46
Appointments Committee [Member] | Connie Hedegaard [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[2]
Appointments Committee [Member] | Sunir Kumar Kapoor [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[3]
Appointments Committee [Member] | Lourdes Maiz Carro [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Appointments Committee [Member] | José Maldonado Ramos [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		46
Appointments Committee [Member] | Ana Peralta Moreno [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Appointments Committee [Member] | Juan Pi Llorens [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		46
Appointments Committee [Member] | Ana Revenga Shanklin [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Appointments Committee [Member] | Susana Rodriguez Vidarte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		46
Appointments Committee [Member] | Carlos Salazar Lomelín [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Appointments Committee [Member] | Jan Verplancke [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Technology And Cybersecurity Committee [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[1]	168
Technology And Cybersecurity Committee [Member] | José Miguel Andrés Torrecillas [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Technology And Cybersecurity Committee [Member] | Jaime Caruana Lacorte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Technology And Cybersecurity Committee [Member] | Raúl Galamba de Oliveira [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		43
Technology And Cybersecurity Committee [Member] | Belén Garijo López [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Technology And Cybersecurity Committee [Member] | Connie Hedegaard [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[2]
Technology And Cybersecurity Committee [Member] | Sunir Kumar Kapoor [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[3]	11
Technology And Cybersecurity Committee [Member] | Lourdes Maiz Carro [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Technology And Cybersecurity Committee [Member] | José Maldonado Ramos [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Technology And Cybersecurity Committee [Member] | Ana Peralta Moreno [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Technology And Cybersecurity Committee [Member] | Juan Pi Llorens [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		43
Technology And Cybersecurity Committee [Member] | Ana Revenga Shanklin [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		29
Technology And Cybersecurity Committee [Member] | Susana Rodriguez Vidarte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Technology And Cybersecurity Committee [Member] | Carlos Salazar Lomelín [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation
Technology And Cybersecurity Committee [Member] | Jan Verplancke [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation		43
Other positions [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[1],[4]	130
Other positions [Member] | José Miguel Andrés Torrecillas [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]	50
Other positions [Member] | Jaime Caruana Lacorte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]
Other positions [Member] | Raúl Galamba de Oliveira [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]	53
Other positions [Member] | Belén Garijo López [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]
Other positions [Member] | Connie Hedegaard [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[2],[4]
Other positions [Member] | Sunir Kumar Kapoor [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[3],[4]
Other positions [Member] | Lourdes Maiz Carro [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]
Other positions [Member] | José Maldonado Ramos [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]
Other positions [Member] | Ana Peralta Moreno [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]
Other positions [Member] | Juan Pi Llorens [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]	27
Other positions [Member] | Ana Revenga Shanklin [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]
Other positions [Member] | Susana Rodriguez Vidarte [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]
Other positions [Member] | Carlos Salazar Lomelín [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]
Other positions [Member] | Jan Verplancke [Member]
Remuneration For Non Executive Directors [Line Items]
Key management personnel compensation	[4]
[1](4) Includes amounts corresponding to membership of the Board and its various committees during the 2022 and 2021 financial years.[2](2) Director appointed by the General Meeting held on March 18, 2022. Remuneration received based on date of acceptance of office.[3](3) Director who left office on March 18, 2022. Remuneration for the term of office in 2022.[4](1) Amounts perceived in 2022 and 2021 by José Miguel Andrés Torrecillas, as Deputy Chair of the Board, Juan Pi Llorens, as Lead Director (until April 28, 2022) and Raúl Galamba de Oliveira (from its appointment as Lead Director on April 28, 2022).

Note 54 Theoretical shares (Det

Note 54 Theoretical shares (Details) - shares		Dec. 31, 2022	Dec. 31, 2021
Deferred share Remuneration system [Line Items]
Theoretical shares allocated	[1]	156,878	183,832
Theoretical shares accumulated as of December 31	[1]	911,637	791,681
José Miguel Andrés Torrecillas [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		19,253	22,860
Theoretical shares accumulated as of December 31		118,025	98,772
Jaime Félix Caruana Lacorte [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		20,733	25,585
Theoretical shares accumulated as of December 31		77,705	56,972
Raúl Galamba [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		10,177	9,500
Theoretical shares accumulated as of December 31		19,677	9,500
Belén Garijo López [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		12,741	15,722
Theoretical shares accumulated as of December 31		90,589	77,848
Connie Hedegaard [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated	[2]	0	0
Theoretical shares accumulated as of December 31	[2]	0	0
Sunir Kumar Kapoor [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated	[3]	6,270	7,737
Theoretical shares accumulated as of December 31	[3]	0	30,652
Lourdes Maiz Carro [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		8,696	10,731
Theoretical shares accumulated as of December 31		64,356	55,660
José Maldonado Ramos [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		12,493	15,416
Theoretical shares accumulated as of December 31		136,477	123,984
Ana Peralta Moreno [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		8,696	10,731
Theoretical shares accumulated as of December 31		35,092	26,396
Juan Pi Llorens [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		18,703	23,079
Theoretical shares accumulated as of December 31		134,599	115,896
Ana Revenga Shanklin [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		8,611	7,568
Theoretical shares accumulated as of December 31		16,179	7,568
Susana Rodriguez Vidarte [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		16,400	20,237
Theoretical shares accumulated as of December 31		177,775	161,375
Carlos Salazar Lomelín [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		6,270	5,642
Theoretical shares accumulated as of December 31		11,912	5,642
Jan Verplancke [Member]
Deferred share Remuneration system [Line Items]
Theoretical shares allocated		7,835	9,024
Theoretical shares accumulated as of December 31		29,251	21,416
[1] (3) The number of theoretical shares allocated in 2022 and 2021 to each non-executive director is equivalent to 20% of the total fixed annual cash allocation received in 2021 and 2020, respectively, based on the average of the closing prices of BBVA shares during the 60 trading sessions prior to the General Meetings of 18 March 2022 and 20 April 2021, which were € 5.47 and € 4.44 per share, respectively.

Note 54 Annual fixed remunerati

Note 54 Annual fixed remuneration (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Annual fixed remuneration [Line Items]
Annual fixed remuneration	€ 5,103	€ 5,103
Board of Directors Chairman [Member]
Annual fixed remuneration [Line Items]
Annual fixed remuneration	2,924	2,924
Chief Executive Officer [Member]
Annual fixed remuneration [Line Items]
Annual fixed remuneration	€ 2,179	€ 2,179

Note 54 Annual variable remuner

Note 54 Annual variable remuneration (AVR) (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Annual variable remuneration BBVA directors [Line Items]
Annual variable remuneration BBVA directors in cash	€ 1,639	€ 1,494
Annual variable remuneration BBVA directors in shares	279,815	280,212
Board of Directors Chairman [Member]
Annual variable remuneration BBVA directors [Line Items]
Annual variable remuneration BBVA directors in cash	€ 926	€ 849
Annual variable remuneration BBVA directors in shares	158,169	159,235
Chief Executive Officer [Member]
Annual variable remuneration BBVA directors [Line Items]
Annual variable remuneration BBVA directors in cash	€ 712	€ 645
Annual variable remuneration BBVA directors in shares	121,646	120,977

Nota 54 Deferred annual variabl

Nota 54 Deferred annual variable remuneration from previous financial years (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 1,635	€ 842
Deferred annual variable remuneration BBVA directors in shares	423,729	196,566
Board of Directors Chairman [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 1,011	€ 510
Deferred annual variable remuneration BBVA directors in shares	257,605	135,284
Board of Directors Chairman [Member] | 2021 [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 215	€ 0
Deferred annual variable remuneration BBVA directors in shares	57,325	0
Board of Directors Chairman [Member] | 2020 [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 0	€ 0
Deferred annual variable remuneration BBVA directors in shares	0	0
Board of Directors Chairman [Member] | 2019 [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 513	€ 0
Deferred annual variable remuneration BBVA directors in shares	136,587	0
Board of Directors Chairman [Member] | 2018 [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 128	€ 364
Deferred annual variable remuneration BBVA directors in shares	35,795	107,386
Board of Directors Chairman [Member] | 2017 [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 154	€ 146
Deferred annual variable remuneration BBVA directors in shares	27,898	27,898
Chief Executive Officer [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 624	€ 332
Deferred annual variable remuneration BBVA directors in shares	166,124	61,282
Chief Executive Officer [Member] | 2021 [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 164	€ 0
Deferred annual variable remuneration BBVA directors in shares	43,552	0
Chief Executive Officer [Member] | 2020 [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 0	€ 0
Deferred annual variable remuneration BBVA directors in shares	0	0
Chief Executive Officer [Member] | 2019 [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 460	€ 0
Deferred annual variable remuneration BBVA directors in shares	122,572	0
Chief Executive Officer [Member] | 2018 [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 0	€ 332
Deferred annual variable remuneration BBVA directors in shares	0	61,282
Chief Executive Officer [Member] | 2017 [Member]
Deferred annual variable remuneration [Line Items]
Deferred annual variable remuneration BBVA directors in cash	€ 0	€ 0
Deferred annual variable remuneration BBVA directors in shares	0	0

Note 54 Executive directors (De

Note 54 Executive directors (Details) - EUR (€) € in Thousands		Dec. 31, 2022	Dec. 31, 2021
Executive directors [Line Items]
Executive directors retirement	[1]	€ 451	€ 340
Executive directors death and disability	[1]	758	869
Executive directors funds accumulated		22,771	24,546
Board of Directors Chairman [Member]
Executive directors [Line Items]
Executive directors retirement	[1]	451	340
Executive directors death and disability	[1]	473	574
Executive directors funds accumulated		22,771	24,546
Chief Executive Officer [Member]
Executive directors [Line Items]
Executive directors retirement	[1]	0	0
Executive directors death and disability	[1]	285	295
Executive directors funds accumulated		€ 0	€ 0
[1](1) Contributions recognized to meet pension commitments to executive directors in financial years 2022 and 2021. In the case of the Chair, these correspond to the sum of the annual retirement pension contribution and the adjustment made to the "discretionary pension benefits" for the financial years 2021 and 2020, the contribution to which was to be made in the financial years 2022 and 2021, respectively, and with the death and disability premiums. In the case of the Chief Executive Officer, the contributions recognized correspond exclusively to the insurance premiums paid by the Bank in 2022 and 2021 to cover the contingencies of death and disability, given that, in his case, the Bank has not undertaken any commitments to cover the retirement contingency .

Note 54 Annual fixed remunera_2

Note 54 Annual fixed remuneration Senior management (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Annual fixed remuneration senior management [Line Items]
Senior management total annual fixed remuneration	€ 18,149	€ 16,435

Note 54 Annual variable remun_2

Note 54 Annual variable remuneration (AVR) Senior management (Details) - Senior management [Member] - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Annual variable remuneration senior management [Line Items]
Annual variable remuneration senior management in cash	€ 2,143	€ 1,849
Annual variable remuneration senior management in shares	365,746	346,106

Note 54 Deferred annual variabl

Note 54 Deferred annual variable remuneration from previous years senior management (Details) - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Annual variable remuneration Deferred portion senior management [Line Items]
Deferred annual variable remuneration senior management in cash	€ 2,149	€ 855
Deferred annual variable remuneration senior management in shares	515,483	206,371
Senior management [Member] | 2021 [Member]
Annual variable remuneration Deferred portion senior management [Line Items]
Deferred annual variable remuneration senior management in cash	€ 473	€ 0
Deferred annual variable remuneration senior management in shares	124,602	0
Senior management [Member] | 2020 [Member]
Annual variable remuneration Deferred portion senior management [Line Items]
Deferred annual variable remuneration senior management in cash	€ 0	€ 0
Deferred annual variable remuneration senior management in shares	0	0
Senior management [Member] | 2019 [Member]
Annual variable remuneration Deferred portion senior management [Line Items]
Deferred annual variable remuneration senior management in cash	€ 1,355	€ 0
Deferred annual variable remuneration senior management in shares	320,172	0
Senior management [Member] | 2018 [Member]
Annual variable remuneration Deferred portion senior management [Line Items]
Deferred annual variable remuneration senior management in cash	€ 152	€ 697
Deferred annual variable remuneration senior management in shares	41,442	177,104
Senior management [Member] | 2017 [Member]
Annual variable remuneration Deferred portion senior management [Line Items]
Deferred annual variable remuneration senior management in cash	€ 168	€ 158
Deferred annual variable remuneration senior management in shares	29,267	29,267

Note 54 Pension commitments wit

Note 54 Pension commitments with members of Senior Management (Details) - Senior management [Member] - EUR (€) € in Thousands	Dec. 31, 2022	Dec. 31, 2021
Pension commitments with members of Senior Management [Line Items]
Senior management retirement	€ 3,694	€ 3,056
Senior management death and disability	1,465	1,333
Senior management funds accumulated	€ 29,435	€ 27,472