Company: BBVXF
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001193125-25-198517
Chunk: 829

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-09
Form: 424B3
Chunk 829
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 euros not recognised in the balance sheet (generated in financial years prior to the integration of the company giving rise to them into the Spanish tax group). The maximum time limit for applying unused deductions is 2025, while there is no time limit for the application of tax loss carry-forwards. Years subject to tax inspection As at 31 December 2022, corporation tax for the consolidated tax group in Spain is open to review for 2015 and subsequent years. In relation to value added tax (VAT) corresponding to entities forming part of the VAT group in Spain, 2016 and subsequent periods are open to review. The review of all taxes not verified and not required in accordance with the corresponding tax regulations is still pending for other Group entities that are not taxed within the consolidated tax group or the VAT group in Spain. A-738

Procedures On 11 January 2022, the State Agency for Tax Administration (AEAT by its Spanish acronym) gave notice to Banco Sabadell, as the parent company of the consolidated tax group, of the commencement of verification and investigation procedures in relation to the items and periods listed below:

| Entity                                                                       |     | Item                                                                                   |     | Period                        |
| Banco de Sabadell, S.A. (parent company of the consolidated tax group 16/91) |     | Value added tax                                                                        |     | January 2018 to December 2019 |
| Banco de Sabadell, S.A. (parent company of the VAT group 2008/74)            |     | Withholding/payment on account on earnings from professional/work/ economic activities |     | January 2018 to December 2019 |
| Banco de Sabadell, S.A.                                                      |     | Withholding/payment on account on earnings from movable capital                        |     | January 2018 to December 2019 |
| Banco de Sabadell, S.A.                                                      |     | Tax on Deposits of Credit Institutions                                                 |     | 2017 to 2019                  |
| Banco de Sabadell, S.A.                                                      |     | Income tax                                                                             |     | 2015 to 2019                  |

In addition, in July 2022, a notification was sent of the broadening of the scope of the verification and investigation procedures in respect of the capital contribution due to the conversion of deferred tax assets into credit enforceable against the Spanish Tax Authority for the years 2016 to 2019. As at 31 December 2022, the