v3.25.4
Note 44 Administrative expenses (Details) - EUR (€)
€ in Millions
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disclosure of Other administrative expense [Line Items]      
Technology and systems € 1,778 € 1,732 € 1,512
Communication expense 247 261 219
Advertising expense 564 441 349
Property Fixtures And Materials expense 561 577 520
Tax expense other than income tax expense [1] 322 481 451
Surveillance and security service expense 244 255 234
Other expenses 1,323 1,253 1,090
Other expense, by function € 5,038 € 5,001 € 4,375
[1]
(1) The year-on-year variation is mainly explained by the recognition of a lower expense corresponding to the value added tax in BBVA, S.A., during the first half of 2025 as a result of the upward re-estimation of its pro-rata portion applied both to previous years and to financial year 2025 (see Note 19).