Company: BBVXF
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001628280-25-047437
Chunk: 92

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-10-30
Form: 6-K
Chunk 92
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, 2024, the principal amount of the goodwill related to the cash-generating unit (hereinafter "CGU") of Mexico for an amount of €542 million and €541 million, respectively.

#### Impairment Test
As mentioned in Note 2.2.7 of the consolidated financial statements of the Group for the year ended December 31, 2024, 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 nine months ended September 30, 2025, no indicators of impairment have been identified in any CGU.

<div align='center'>F-29</div>

#### 17. Tax assets and liabilities
| TAX ASSETS AND LIABILITIES (MILLIONS OF EUROS) |     |        |     |        |
|                                                |     |   2025 |     |   2024 |
| Tax assets                                     |     |        |     |        |
| Current tax assets                             |     |  3,439 |     |  4,295 |
| Deferred tax assets                            |     | 13,979 |     | 14,354 |
| Total                                          |     | 17,418 |     | 18,650 |
| Tax liabilities                                |     |        |     |        |
| Current tax liabilities                        |     |  1,357 |     |    575 |
| Deferred tax liabilities                       |     |  2,535 |     |  2,458 |
| Total                                          |     |  3,891 |     |  3,033 |

As of September 30, 2025, current tax liabilities include approximately €224 million corresponding to the accrual of the Interest Margin and Commissions Tax (IMIC) for the first nine months of 2025. IMIC is applicable to certain financial institutions, including BBVA, S.A., and regulated by the ninth Final Provision of Law 7/2024.

The evolution of the Group's deferred tax assets during the period was influenced by the result of the tax inspection process of the BBVA consolidated tax group in Spain, covering the years 2017 to 2020, with respect to the main taxes applicable to it, as well as by the Group´s reassessment of the coverage needs for the identified tax risks —both effects mainly recorded in the first half