Company: BBVXF
Filing Date: 2025-07-31
Form Type: 6-K
Source: 0000842180-25-000033
Chunk: 125

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-07-31
Form: 6-K
Chunk 125
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2024, the principal amount of the goodwill relates to the CGU of Mexico for an amount of €528 million and €541 million, respectively.

<div align='center'>F-41</div>

Impairment Test

As mentioned in Note 2.2.7 of the consolidated financial statements for the year 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 six months ended June 30, 2025, no indicators of impairment have been identified in any CGU.

#### 17.2

#### Other intangible assets
The breakdown of the balance and changes of this heading in the condensed consolidated balance sheets, according to the nature of the related items, is as follows:

| OTHER INTANGIBLE ASSETS (MILLIONS OF EUROS)          |     |       |     |          |
|                                                      |     |  June 
  2025 |     | December 
     2024 |
| Computer software acquisition expense                |     | 1,857 |     |    1,764 |
| Other intangible assets with an infinite useful life |     |     8 |     |        9 |
| Other intangible assets with a definite useful life  |     |    17 |     |       17 |
| Total                                                |     | 1,883 |     |    1,790 |

#### 18.

#### Tax assets and liabilities

#### 18.1

#### Consolidated tax group
Pursuant to current legislation, BBVA consolidated tax group in Spain includes the Bank (as the parent company) and its Spanish subsidiaries that meet the requirements provided for under Spanish legislation regulating the taxation regime for the consolidated profit of corporate groups.

The Group’s non-Spanish banks and subsidiaries file tax returns in accordance with the tax legislation in force in each country.

#### 18.2

#### Current and deferred taxes
The balance under the heading "Tax assets" in the condensed consolidated balance sheets includes current and deferred tax assets. The balance under the “Tax liabilities” heading includes the Group’s various current and deferred tax liabilities. The details of the mentioned tax assets and liabilities are as follows:

| TAX ASSETS AND LIABILITIES (MILLIONS OF EUROS) |     |        |     |          |
|                                                |     |   June 
   2025