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Distribution of Banco Santander's profit, shareholder remuneration scheme and earnings per share (Tables) | 12 Months Ended
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Dec. 31, 2025
Shareholder Remuneration System And Earnings Per Share [Abstract] |
Schedule of distribution of the Bank's net profit | The distribution of the Bank's current annual results that the board of directors will propose for approval by the shareholders at the annual general meeting is as follows:
EUR million |
To dividends | 3,520 |
Dividend paid at 31 December A | 1,699 |
Complementary dividend B | 1,821 |
To voluntary reserves C | 7,593 |
Net profit for the year | 11,113 |
A. Total amount paid as interim dividend, at the rate of EUR 11.5 fixed cents per eligible share (recorded in 'Shareholders' equity - Interim dividends'). B. Fixed complementary dividend of EUR 12.5 gross cents per eligible share, payable in cash as from 5 May 2026. The total amount has been estimated on the assumption that, as a result of the partial implementation of the buyback program announced on February 3, 2026, the number of the Bank's outstanding shares eligible for the dividend will be 14,568,470,446 and that, as envisaged, the capital increase submitted to the 2026 general meeting under item 6.C of the agenda will not be executed before 5 May 2026. Therefore, the total amount of the complementary dividend may be lower if more shares than initially envisaged are acquired under the buy-back programme, or higher if fewer shares are acquired under the buy-back programme or if the capital increase submitted to this general meeting under item 6.C of the agenda is executed before 5 May 2026. C. Estimated amount corresponding to a complementary dividend of EUR 1,821,058,805.75. To be increased or reduced by the same amount by which the total amount of the final dividend is lower or higher, respectively, than its estimated amount.
Schedule of provisional accounting statement for interim dividend |
EUR million
| 31 August 2025
Profit before taxes | 6,193 |
Tax expense | 635 |
Dividends paid in cash | — |
Distributable maximum amount | 5,558 |
Available liquidity | 96,923 |
Schedule of basic and diluted earnings per share | Accordingly:
| 2025 | 2024 | 2023
Profit (Loss) attributable to the Parent (EUR million) | 14,101 |  | 12,574 | 11,076 |
Remuneration of PPCC and PPCA (EUR million) (note 23) | (622) |  | (620) |  | (492) |
| 13,479 |  | 11,954 |  | 10,584 |
Of which: |  |  |
Profit (Loss) from discontinued operations (non controlling interest net) (EUR million) | 962 |  | 822 |  | 717 |
Profit (Loss) from continuing operations (non-controlling interest and PPCC and PPCA net) (EUR million) | 12,517 |  | 11,132 |  | 9,867 |
Weighted average number of shares outstanding | 14,890,304,840 |  | 15,497,607,269 |  | 16,172,084,714 |
Basic earnings (Loss) per share (euros) | 0.905 |  | 0.771 |  | 0.654 |
Of which, from discounted operations (euros) | 0.065 |  | 0.053 |  | 0.044 |
Basic earnings (Loss) per share from continuing operations (euros) | 0.840 |  | 0.718 |  | 0.610 |
Accordingly, diluted earnings/loss per share were determined as follows:
| 2025 | 2024 | 2023
Profit (Loss) attributable to the Parent (EUR million) | 14,101 |  | 12,574 |  | 11,076 |
Remuneration of PPCC and PPCA (EUR million) (Note 23) | (622) |  | (620) |  | (492) |
Dilutive effect of changes in profit for the period arising from potential conversion of ordinary shares | — |  | — |  | — |
| 13,479 |  | 11,954 |  | 10,584 |
Of which: |  |  |
Profit (Loss) from discontinued operations (net of non-controlling interests) (EUR million) | 962 |  | 822 |  | 717 |
Profit (Loss) from continuing operations (net of non-controlling interests and PPCC and PPCA) (EUR million) | 12,517 |  | 11,132 |  | 9,867 |
Weighted average number of shares outstanding | 14,890,304,840 |  | 15,497,607,269 |  | 16,172,084,714 |
Dilutive effect of options/rights on shares | 85,269,647 |  | 70,110,570 |  | 75,180,407 |
Adjusted number of shares | 14,975,574,487 |  | 15,567,717,839 |  | 16,247,265,121 |
Diluted earnings (Loss) per share (euros) | 0.900 |  | 0.768 |  | 0.651 |
Of which, from discounted operations (euros) | 0.064 |  | 0.053 |  | 0.044 |
Diluted earnings (Loss) per share from continuing operations (euros) | 0.836 |  | 0.715 |  | 0.607 |

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