v3.25.4
Note 21 (Tables)
12 Months Ended
Dec. 31, 2025
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)
2025
2024
2023
ASSETS
Foreclosures and recoveries
743
847
943
Other assets from tangible assets ⁽¹⁾
473
618
1,026
Companies held for sale
55
55
43
Accrued amortization ⁽²⁾
(58)
(46)
(84)
Impairment losses ⁽¹⁾
(504)
(645)
(1,005)
Total709828923
LIABILITIES
Companies held for sale
—
—
—
Total———
(1) The variation is mainly due to sales of properties by the companies Tree Inversiones Inmobiliarias, SOCIMI, S.A. and Banco Bilbao Vizcaya Argentaria, S.A.
(2) Corresponds to the accumulated depreciation of assets before their classification as "Non-current assets and disposal groups classified as held for sale".
Non current assets and disposal groups classified as held for sale changes in the year [Table Text Block]
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 2025, 2024 and 2023, 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
Total
2025
2024
2023
2025
2024
2023
2025
2024
2023
2025
2024
2023
Cost (a)
Balance at the beginning8479431,0705729439705543391,4731,9282,078
Additions
145
250
190
2
18
2
—
15
—
147
283
192
Contributions from merger transactions
—
—
—
—
—
—
—
—
—
—
—
Retirements (sales and other decreases)
(226)
(338)
(323)
(178)
(446)
(34)
—
—
—
(404)
(784)
(357)
Transfers, other movements and exchange differences
(23)
(8)
6
19
57
5
1
(3)
4
(3)
46
15
Disposals by companies held for sale
—
—
—
—
—
—
—
—
—
—
Balance at the end7438479434155729435555431,2131,4731,928
Impairment (b)
Balance at the beginning237299356409706701———6451,0051,057
Additions
50
11
24
16
25
59
27
—
—
—
36
83
42
Additions transfer to discontinued operations
—
—
—
—
—
—
—
—
—
—
Contributions from merger transactions
—
—
—
—
—
—
—
—
—
—
Retirements (sales and other decreases)
(62)
(91)
(89)
(140)
(352)
(22)
—
—
—
(202)
(443)
(111)
Other movements and exchange differences
33
5
16
(9)
(5)
1
—
—
—
24
—
17
Disposals by companies held for sale
—
—
—
—
—
—
—
—
—
—
Balance at the end219237299285409706———5046451,005
Balance at the end of net carrying value (a)-(b)524610644130163236555543709828923
(1) Net of accumulated amortization until assets were reclassified as “Non-current assets and disposal groups classified as held for sale”.