v3.26.1
Note 17
6 Months Ended
Jun. 30, 2026
Intangible assets and goodwill [abstract]  
Disclosure of intangible assets [text block] Intangible assetsGoodwill
The breakdown, and changes, of the balance under this heading in the condensed consolidated balance sheets, according to the cash-generating unit (hereinafter “CGU”) to which goodwill has been allocated, is as follows:
GOODWILL. BREAKDOWN BY CGU AND CHANGES OF THE YEAR / PERIOD (MILLIONS OF EUROS)
Mexico
Colombia
Chile
Other
Total
Balance as of December 31, 2024541132234700
Additions
Exchange difference
11
5
(1)
15
Impairment
Companies held for sale
Balance as of December 31, 2025553137224715
Additions
Exchange difference
34
17
51
Impairment
Companies held for sale
Balance as of June 30, 2026586154224767
Goodwill
As of June 30, 2026 and December 31, 2025, the principal amount of the goodwill relates to the CGU of Mexico for an amount of €586 million and €553 million, respectively.
Impairment Test
As mentioned in Note 2.2.7 to the consolidated financial statements for the year ended December 31, 2025, the CGUs 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 or whenever there is any indication of impairment. As of and for the six months ended June 30, 2026, no indicators of impairment have been identified in any CGU.
Other intangible assets
The breakdown of the balance of this heading in the condensed consolidated balance sheets, according to the nature of the related items, is as follows:
OTHER INTANGIBLE ASSETS (MILLIONS OF EUROS)
 June
2026
December
2025
Computer software acquisition expense
2,308
2,105
Other intangible assets with an infinite useful life
9
8
Other intangible assets with a definite useful life
39
27
Total2,3562,140