Company: BBVXF
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001628280-25-047437
Chunk: 93

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-10-30
Form: 6-K
Chunk 93
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 of fiscal year 2025.

Additionally, during the first half of the year, certain deferred tax assets belonging to the Group in Spain, which until then had not been recorded in the financial statements, were recognized for accounting purposes. This decision was based on the ability and acceleration observed in the absorption process of these assets, a solid track record of recent historical results —including for the current 2025 financial year, the Group's sustained capacity to generate value and profit projections that support their recognition, in accordance with the information detailed in Note 19 to the consolidated financial statements for the year ended December 31, 2024.

All of the above has had a net positive effect on the estimated effective tax rate, which stood at 31.2% as of September 30, 2025 (31.4% as of December 31, 2024).

#### 18. Other assets and liabilities
| OTHER ASSETS AND LIABILITIES (MILLIONS OF EUROS) |     |           |     |          |
|                                                  |     | September 
      2025 |     | December 
     2024 |
| ASSETS                                           |     |           |     |          |
| Inventories                                      |     |     1,306 |     |    1,299 |
| Transactions in progress                         |     |       181 |     |      482 |
| Accruals                                         |     |     2,229 |     |    1,862 |
| Other items                                      |     |     1,965 |     |    1,881 |
| Total                                            |     |     5,682 |     |    5,525 |
| LIABILITIES                                      |     |           |     |          |
| Transactions in progress                         |     |       226 |     |      306 |
| Accruals                                         |     |     3,503 |     |    3,066 |
| Other items                                      |     |     3,225 |     |    1,997 |
| Total                                            |     |     6,954 |     |    5,370 |

<div align='center'>F-30</div>

19. Non-current assets and disposal groups classified as held for sale and liabilities included in disposal groups classified as held for sale

| NON-CURRENT ASSETS AND DISPOSAL GROUPS CLASSIFIED AS HELD FOR SALE AND LIABILITIES INCLUDED IN DISPOSAL GROUPS CLASSIFIED AS HEL