Company: BBVXF
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001193125-25-198517
Chunk: 197

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-09
Form: 424B3
Chunk 197
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 • |     | the certificate of tax residence issued by the IRS stating that, to their knowledge, the U.S. Qualifying 
 Shareholder is a tax resident of the United States within the meaning of the United States-Spain Treaty; |

| • |     | documentary evidence that NRIT was withheld with respect to such 
 non-Spanish tax resident shareholder; and                        |

| • |     | documentary evidence of the bank account in which the excess amount withheld should be paid. |

For the purposes of this Spanish Standard Refund Procedure, a Qualifying Shareholder would need to file a Form 210 (together with the corresponding documentation) from February 1 following the year in which the NRIT was withheld, and up to the four-year period after the end of the corresponding filing period in which BBVA reported and paid such withholding taxes. The Spanish tax authorities may make the refund within the six months following the filing of the refund claim. 146

For further details, prospective Qualifying Shareholders should consult their tax advisors.

Wealth Tax

Unless
an applicable convention for the avoidance of double taxation on wealth taxes provides otherwise (and the United States-Spain Treaty does not so provide), individual Qualifying Shareholders whose properties and rights that are located in Spain, or
that can be exercised within the Spanish territory, exceed €700,000 would be subject to wealth tax at the applicable rates, ranging between 0.2% and 3.5%, without prejudice to any reductions which may apply. Therefore, such individuals should
take into account the value of the BBVA shares they hold as of December 31 of the applicable year.

In accordance with Additional
Provision 4 of the Wealth Tax Law 19/1991, of June 6, as amended by Law 11/2021 of July 9, non-resident taxpayers will be entitled to the application of specific regulations approved by the
autonomous community where the greater value of the assets and rights they own is located and for which the tax is required, because these assets are located in Spain or the rights may be exercised in Spain.

In addition to wealth tax there is a temporary solidarity tax on major fortunes that applies to wealth of individuals in excess of
€3,000,000 with rates from 1.7% to 3.5%. The amount of this tax can be deducted out of the quote of the wealth tax.

BBVA’s
shareholders are advised to seek their own professional advice in relation to the wealth tax