Company: BBVXF
Filing Date: 2025-09-05
Form Type: F-4/A
Source: 0001193125-25-196513
Chunk: 661

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-05
Form: F-4/A
Chunk 661
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 the Group and three of its subsidiaries 1. Specifically, the items and periods listed below:

| – | Corporation Tax for the years 2015 to 2019. |

| – | Capital contribution associated with the conversion of deferred tax assets into credit eligible for the Spanish Tax 
 Authority (Capital Contribution) for the years 2016 to 2019.                                                        |

| – | Value Added Tax (VAT) for the years 2018 and 2019. |

| – | Withholdings and payments on account (employment income, income from movable capital) for the years 2018 and 2019. |

| – | Tax on deposits of credit institutions (Impuesto sobre Depósitos de las Entidades de Crédito, 
 IDEC) for the years 2017 to 2019.                                                             |

The corresponding tax assessments were signed on 30 November 2023. Details about the current status of the proceedings are given here below:

| – | Corporation Tax and Capital Contribution: the total balance due for both items amounts to 1.6 million euros                                                                                                                             
 (refundable amount of 0.9 million euros and amount payable of 2.5 million euros for late-payment interest). The only disputed tax assessment relates to the settlement of a deduction associated with technological innovation projects 
 following the change of criteria of Spain’s National Court (called the Audiencia Nacional, a division of the Supreme Court) announced in its ruling of 23 November 2022, a change of criteria that was applied in that Court’s          
 subsequent rulings and which is currently under appeal at the Supreme Court. In this respect, the corresponding disputes were filed on 28 December 2023. The tax clearance certificate is currently pending release.                    |

| – | Value Added Tax: the total balance due comes to 9.5 million euros (of which 1.5 million euros correspond to                                                                                                                                     
 late-payment interest), as the sector-related matters subject to verification in previous proceedings are under dispute. In this respect, the corresponding disputes were filed on 22 December 2023. The tax clearance certificate is currently 
 pending release.                                                                                                                                                                                                                                |

| – | Withholdings, payments on account and tax on deposits of credit institutions: the total amount due comes to 
 0.6 million euros (of which 97 thousand euros correspond to late-payment interest).                         |

| 1 | Sabadell Digital, S.A.U., Sabadell Real Estate Development, S.L.U and Tenedora de