Company: BBVXF
Filing Date: 2025-09-05
Form Type: F-4/A
Source: 0001193125-25-196513
Chunk: 840

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-09-05
Form: F-4/A
Chunk 840
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. 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 Income Tax ( Impuesto sobre la Renta, or ISR) corresponding to the Mexican subsidiary, Banco Sabadell. S.A. Institución de Banca Múltiple, for the financial year 2018 is currently undergoing an investigation by the Mexican tax authorities ( Servicio de Administración Tributaria, or SAT); the process is currently at the documentation submission stage. Ongoing disputes As at 31 December 2022, the main ongoing tax dispute corresponds to an appeal for judicial review before the Spanish National Court in relation to the rebuttal of the settlement of the disputed VAT assessment for Banco Sabadell