Company: BBVXF
Filing Date: 2025-08-12
Form Type: DRS
Source: 0000950123-25-007520
Chunk: 324

Company: BANCO BILBAO VIZCAYA ARGENTARIA, S.A.
Filing Date: 2025-08-12
Form: DRS
Chunk 324
---
 tax period (31 January 2025 in the case of the Bank’s IMIC for 2024), although said Royal Decree-Lawwas repealed by agreement of the Congress of Deputies on 22 January 2025. In accordance with the provisions of Order HAC/532/2025 of 26 May, approving the self-assessment forms and payment of tax by instalments, in June 2025 the Bank paid the instalment corresponding to IMIC for the 2024 financial year in the amount of 54 million euros, recognising this as an asset in the consolidated balance sheet, taking into account the fact that the repeal of the aforesaid Royal Decree-Lawaffects the accrual of IMIC for that financial year. On the other hand, as at 30 June 2025, the Group had recorded an expense of 62 million euros under the heading “Tax expense or (-) income related to profit or loss from continuing operations” in the consolidated income statement, corresponding to IMIC for the first half of 2025. A-62

As confidentially submitted to the Securities and Exchange Commission on August 11, 2025. This Amendment No. 4 has not been publicly filed with the Securities and Exchange Commission and all information herein remains strictly confidential. Note 33 – Related-party transactions In accordance with the provisions of Chapter VII bis. Related Party Transactions of the Capital Companies Act, introduced by Law 5/2021 of 12 April, amending the revised text of the Capital Companies Act, approved by Royal Legislative Decree 1/2010 of 2 July, and other financial regulations, with regard to the promotion of long-term shareholder involvement in listed companies, there are no transactions with officers and directors of the company that could be considered material, other than those considered to be “related -party transactions” in accordance with Article 529 viciesof the Capital Companies Act, carried out following the corresponding approval procedure and, where applicable, reported in accordance with Articles 529 unvicies et seq.of the aforesaid Capital Companies Act. Those that did take place were performed in the normal course of the company’s business or were performed on an arm’s length basis or under the terms generally applicable to any employee. There is no record of any transactions being performed other than on an arm’s-lengthbasis with persons or entities related to directors or senior managers. Details of the balances held with related parties as at 30 June 2025 and 31 December 202