XML 338 R256.htm IDEA: XBRL DOCUMENT
v3.26.1

Tax matters - Schedule of changes in deferred tax assets and liabilities (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets at beginning of period | € 19,170 | € 20,767 | € 20,787
(Charge)/Credit to income | 1,107 | 119 | 629
Foreign currency balance translation differences and other items | (102) | (1,670) | (130)
(Charge)/Credit to asset and liability valuation adjustments | (132) | (41) | (422)
Reclassification no-current asset held for sale | (1,130) |  |
Acquisition for the year (net) | 31 | (5) | (97)
Deferred tax assets at end of period | 18,944 | 19,170 | 20,767
Deferred tax liabilities at beginning of period | (6,276) | (6,086) | (6,428)
(Charge)/Credit to income | (572) | (547) | 663
Foreign currency balance translation differences and other items | 108 | 142 | 3
(Charge)/Credit to asset and liability valuation adjustments | (232) | 215 | (338)
Reclassification no-current asset held for sale | 1,064 |  |
Acquisition for the year (net) | 0 | 0 | 14
Deferred tax liabilities at end of period | (5,904) | (6,276) | (6,086)
Deferred tax liability (asset) at beginning of period | 12,894 | 14,681 | 14,359
(Charge)/Credit to income | 535 | (428) | 1,292
Foreign currency balance translation differences and other items | 6 | (1,528) | (127)
(Charge)/Credit to asset and liability valuation adjustments | (364) | 174 | (760)
Reclassification no-current asset held for sale | (66) |  |
Acquisition for the year (net) | 31 | (5) | (83)
Deferred tax liability (asset) at end of period | 13,040 | 12,894 | 14,681
Monetizable |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets at beginning of period | 10,309 | 11,099 |
Deferred tax assets at end of period | 10,725 | 10,309 | 11,099
Tax losses and tax credits |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets at beginning of period | 2,367 | 2,393 | 1,778
(Charge)/Credit to income | 82 | 114 | 392
Foreign currency balance translation differences and other items | (107) | (139) | 224
(Charge)/Credit to asset and liability valuation adjustments | 0 | 0 | 0
Reclassification no-current asset held for sale | 0 |  |
Acquisition for the year (net) | 12 | (1) | (1)
Deferred tax assets at end of period | 2,354 | 2,367 | 2,393
Temporary differences |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets at beginning of period | 16,803 | 18,374 | 19,009
(Charge)/Credit to income | 1,025 | 5 | 237
Foreign currency balance translation differences and other items | 5 | (1,531) | (354)
(Charge)/Credit to asset and liability valuation adjustments | (132) | (41) | (422)
Reclassification no-current asset held for sale | (1,130) |  |
Acquisition for the year (net) | 19 | (4) | (96)
Deferred tax assets at end of period | 16,590 | 16,803 | 18,374
Deferred tax liabilities at beginning of period | (6,276) | (6,086) | (6,428)
(Charge)/Credit to income | (572) | (547) | 663
Foreign currency balance translation differences and other items | 108 | 142 | 3
(Charge)/Credit to asset and liability valuation adjustments | (232) | 215 | (338)
Reclassification no-current asset held for sale | 1,064 |  |
Acquisition for the year (net) | 4 | 0 | 14
Deferred tax liabilities at end of period | (5,904) | (6,276) | (6,086)
Temporary differences | Monetizable |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets at beginning of period | 10,309 | 11,099 | 10,660
(Charge)/Credit to income | 455 | 147 | 1,232
Foreign currency balance translation differences and other items | (39) | (937) | (787)
(Charge)/Credit to asset and liability valuation adjustments | 0 | 0 | 0
Reclassification no-current asset held for sale |  |  |
Acquisition for the year (net) | 0 | 0 | (6)
Deferred tax assets at end of period | € 10,725 | € 10,309 | € 11,099

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2025-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 194 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_194_f_i&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 194 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_194_f_i&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_o&doctype=Standard -URIDate 2025-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_56&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2025-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 194 -Subparagraph f -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_194_f_ii&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 194 -Subparagraph f -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_194_f_ii&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2025-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 194 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_194_f_i&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 194 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_194_f_i&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_o&doctype=Standard -URIDate 2025-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_56&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2025-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 194 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_194_f_i&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 194 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_194_f_i&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2025-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&anchor=para_81&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of tax income or expense relating to changes in deferred tax liabilities, recognised in profit or loss. + References No definition available. + Details
Name: | san_DeferredTaxExpenseCreditRecognisedInProfitOrLoss
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income tax relating to amounts recognized from foreign currency balance translation differences and other items. + References No definition available. + Details
Name: | san_DeferredTaxExpenseTaxAssetIncomeTaxRelatingToComponentsOfForeignCurrencyBalanceTranslationDifferencesAndOtherItems
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of income tax relating to amounts recognized from foreign currency balance translation differences and other items. + References No definition available. + Details
Name: | san_DeferredTaxExpenseTaxLiabilityIncomeTaxExpenseRelatingToComponentsOfForeignCurrencyBalanceTranslationDifferencesAndOtherItems
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of tax expense or income relating to changes in deferred tax assets, recognised in profit or loss. + References No definition available. + Details
Name: | san_DeferredTaxIncomeRecognisedInProfitOrLoss
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of deferred tax related to items charged to liability valuation adjustments. + References No definition available. + Details
Name: | san_DeferredTaxRelatingToItemsChargedCreditedDirectlyToLiabilityValuationAdjustments
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of deferred tax related to items credited (charged) to asset and liability valuation adjustments. + References No definition available. + Details
Name: | san_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToAssetAndLiabilityValuationAdjustments
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of deferred tax related to items credited to asset valuation adjustments. + References No definition available. + Details
Name: | san_DeferredTaxRelatingToItemsCreditedDirectlyToAssetValuationAdjustments
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of income tax relating to amounts recognized from foreign currency balance translation differences and other items. + References No definition available. + Details
Name: | san_IncomeTaxRelatingToComponentsOfForeignCurrencyBalanceTranslationDifferencesAndOtherItems
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax asset resulting from business combinations + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughBusinessCombinationsDeferredTaxAsset
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability resulting from business combinations + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiability
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (Decrease) Through Classified As Held For Sale, Deferred Tax Asset + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughClassifiedAsHeldForSaleDeferredTaxAsset
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase (Decrease) Through Classified As Held For Sale, Deferred Tax Liability + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughClassifiedAsHeldForSaleDeferredTaxLiability
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (Decrease) Through Classified As Held For Sale, Deferred Tax Liability (Asset) + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughClassifiedAsHeldForSaleDeferredTaxLiabilityAsset
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | san_ClassesOfDeferredTaxAssetsAxis=san_MonetizableTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=san_UnusedTaxLossesAndTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TemporaryDifferenceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |