Company: BBVXF
Filing Date: 2025-09-05
Form Type: F-4/A
Source: 0001193125-25-196513
Chunk: 310

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-05
Form: F-4/A
Chunk 310
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 taxable base above 5 billion euros). From the total amount resulting from the above scale, 25% of net corporation tax for the same tax period will be deducted, thereby obtaining the net tax payable, to which an extraordinary deduction will be applied, indexed to the taxpayer’s total Return on Assets (ROA), where this is below 0.7%. On 25 December 2024, Royal Decree-Law9/2024 of 23 December came into force, modifying the tax accrual date, which had initially been established as the day following the end of the tax period, and setting it as the last calendar day of the month following the end of said tax period (31 January 2025 in the case of the Bank’s IMIC for 2024), although said Royal Decree-Lawwas repealed by agreement of the Congress of Deputies on 22 January 2025. In accordance with the provisions of Order HAC/532/2025 of 26 May, approving the self-assessment forms and payment of tax by instalments, in June 2025 the Bank paid the instalment corresponding to IMIC for the 2024 financial year in the amount of 54 million euros, recognising this as an asset in the consolidated balance sheet, taking into account the fact that the repeal of the aforesaid Royal Decree-Lawaffects the accrual of IMIC for that financial year. On the other hand, as at 30 June 2025, the Group had recorded an expense of 62 million euros under the heading “Tax expense or (-) income related to profit or loss from continuing operations” in the consolidated income statement, corresponding to IMIC for the first half of 2025. A-62

Note 33 – Related-party transactions In accordance with the provisions of Chapter VII bis. Related Party Transactions of the Capital Companies Act, introduced by Law 5/2021 of 12 April, amending the revised text of the Capital Companies Act, approved by Royal Legislative Decree 1/2010 of 2 July, and other financial regulations, with regard to the promotion of long-term shareholder involvement in listed companies, there are no transactions with officers and directors of the company that could be considered material, other than those considered to be “related -party transactions” in accordance with Article 529 viciesof the Capital Companies Act, carried out following the corresponding approval procedure and, where applicable, reported in accordance with Articles 529 unvicies et seq.of the a