v3.26.1
Note 38
 6 Months Ended
Jun. 30, 2026
Administration Costs [Abstract]  
Disclosure of general and administrative expense [text block] Administration costsPersonnel expense
The breakdown of the balance under this heading in the condensed consolidated income statements is as follows:
PERSONNEL EXPENSE (MILLIONS OF EUROS)
Notes
 June
2026
 June
2025
Wages and salaries
3,155
2,768
Social security costs
611
528
Defined contribution plan expense
24
95
72
Defined benefit plan expense
24
34
28
Other personnel expense ⁽¹⁾
470
297
Total4,3653,693
(1) The variation is mainly due to the impact of voluntary redundancies in the six months ended June 30, 2026.
Other administrative expense
The breakdown of the balance under this heading in the condensed consolidated income statements is as follows:
OTHER ADMINISTRATIVE EXPENSE. BREAKDOWN BY MAIN CONCEPTS (MILLIONS OF EUROS)
 June
2026
 June
2025
Technology and systems
1,058
874
Communications
133
125
Advertising
276
251
Property, fixtures and materials
303
277
Taxes other than income tax ⁽¹⁾
178
60
Surveillance and cash courier services
120
130
Outsourced administrative services
341
297
Other expense
392
331
Total2,8012,345
(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.