Company: BBVXF
Filing Date: 2025-10-30
Form Type: 6-K
Source: 0001628280-25-047437
Chunk: 39

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-10-30
Form: 6-K
Chunk 39
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 re-estimation of such tax, applied pro-rata in previous periods and in 2025 (see Note 35.2 to the Unaudited Condensed Interim Consolidated Financial Statements).

#### Depreciation and amortization
Depreciation and amortization for the nine months ended September 30, 2025 was € 285 million, a 4.8% increase compared with the €272 million recorded for the nine months ended September 30, 2024.

Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification

Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss or net gains by modification of this operating segment for the nine months ended September 30, 2025 amounted to a €478 million expense, a 5.7% decrease compared with the €506 million expense recorded for the nine months ended September 30, 2024, mainly due to lower credit impairment requirements in the retail loan portfolio, in particular, in the mortgage portfolio.

### Provisions or reversal of provisions and other results
Provisions or reversal of provisions and other results of this operating segment for the nine months ended September 30, 2025 was a €53 million expense, a 40.6% decrease compared with the €89 million expense recorded for the nine months ended September 30, 2024 , mainly due to the reversal of provisions related to contingent risks and the reversal of impairment on non-financial assets recorded under other results.

#### Operating profit / (loss) before tax
As a result of the foregoing, operating profit before tax of this operating segment for the nine months ended September 30, 2025 was €4,522 million, a 12.7% increase compared with the €4,011 million profit recorded for the nine months ended September 30, 2024.

Tax expense or income related to profit or loss from continuing operations

Tax expense related to profit from continuing operations of this operating segment for the nine months ended September 30, 2025 was an expense of €1,381 million, an 18.3% increase compared with the €1,168 million expense recorded for the nine months ended September 30, 2024, as a resu lt of the approximately € 224 million expense recorded in connection with the nine-month accrual of the estimated amount of the Interest Margin and Commission Tax (of which, approximately €75 million was