v3.26.1
Note 38 Other administrative expense (Details) - EUR (€)
€ in Millions
6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Disclosure of Other administrative expense [Line Items]    
Technology and systems € 1,058 € 874
Communication expense 133 125
Advertising expense 276 251
Property Fixtures And Materials expense 303 277
Tax expense other than income tax expense [1] 178 60
Surveillance and security service expense 120 130
Outsourced administrative expense 341 297
Other expenses 392 331
Other expense, by function € 2,801 € 2,345
[1]
(1) It includes the recognition, in 2025 and 2026, of a lower Value Added Tax expense at BBVA, S.A., following an upward reassessment of the pro rata percentage applied in prior periods and in 2025 and 2026.