v3.25.4
Note 24 (Tables)
12 Months Ended
Dec. 31, 2025
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
2025
2024
2023
Provisions for pensions and similar obligations
25
2,267
2,348
2,571
Other long-term employee benefits ⁽¹⁾
25
332
384
435
Provisions for taxes and other legal contingencies
7.1
805
791
696
Provisions for contingent risks and commitments
725
667
770
Other provisions ⁽²⁾
293
429
452
Total
4,422
4,619
4,924
(1) It includes commitments undertaken under the collective layoff procedure that was carried out at Banco Bilbao Vizcaya Argentaria, S.A. in 2021.
(2) 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, 2025, 2024 and 2023 is as follows:
PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT OBLIGATIONS FOR DEFINED BENEFIT PLANS, AND OTHER LONG-TERM EMPLOYEE BENEFITS. CHANGES OVER THE YEAR (MILLIONS OF EUROS)
Notes
2025
2024
2023
Balance at the beginning
2,732
3,006
3,098
Charges to income for the year
172
197
211
Interest expense and similar charges
25
118
138
133
Personnel expense
53
57
49
Provision expense
1
2
29
Charges (credits) to equity ⁽¹⁾
25
375
132
314
Transfers and other changes
(75)
(49)
(37)
Benefit payments
(276)
(410)
(474)
Employer contributions
(330)
(143)
(106)
Balance at the end
2,599
2,732
3,006
(1) Correspond to actuarial losses (gains) arising from certain post-employment defined-benefit commitments for pensions recognized in “Equity” (see Note 2.2.13).
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)
2025
2024
2023
Balance at beginning
1,220
1,148
1,065
Additions
367
370
651
Acquisition of subsidiaries
—
—
—
Unused amounts reversed during the year
(108)
(92)
(385)
Amount used and other variations
(381)
(206)
(183)
Balance at the end
1,098
1,220
1,148