XML 262 R180.htm IDEA: XBRL DOCUMENT
v3.26.1

Loans and advances to customers - Schedule of changes in loss allowance and gross carrying amount (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | € (283,497) | € (243,203) |
Impairment at end of year | (300,026) | (283,497) | € (243,203)
Customers |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | (1,054,069) | (1,036,349) |
Impairment at end of year | (1,037,288) | (1,054,069) | (1,036,349)
Customers | Financial instruments credit-impaired |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Write-offs | 13,266 | 13,212 | 13,847
Exchange differences and other changes | 2,536 | 947 | (168)
Accumulated impairment |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | 349 | 286 |
Impairment at end of year | 520 | 349 | 286
Accumulated impairment | Customers |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | 22,125 | 22,788 |
Impairment at end of year | 21,158 | 22,125 | 22,788
Financial assets at amortised cost and financial assets at fair value through other comprehensive income | Accumulated impairment |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | 22,125 | 22,788 | 22,684
Write-offs | (13,266) | (13,212) | (13,847)
Exchange differences and other changes | (1,845) | (879) | 194
Impairment at end of year | 21,158 | 22,125 | 22,788
Financial assets at amortised cost and financial assets at fair value through other comprehensive income | Accumulated impairment | Financial instruments not credit-impaired |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | 8,037 | 8,550 |
Impairment at end of year | 7,631 | 8,037 | 8,550
Financial assets at amortised cost and financial assets at fair value through other comprehensive income | Accumulated impairment | Financial instruments credit-impaired |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | 14,088 | 14,238 |
Impairment at end of year | 13,527 | 14,088 | 14,238
Financial assets at amortised cost and financial assets at fair value through other comprehensive income | Accumulated impairment | Customers |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | 22,125 | 22,788 | 22,684
To stage 2 from stage 1 | 1,887 | 2,050 | 2,258
To stage 3 from stage 1 | 4,230 | 4,163 | 3,873
To stage 3 from stage 2 | 1,571 | 1,853 | 1,901
To stage 1 from stage 2 | (384) | (616) | (756)
To stage 3 from stage 2 | (167) | (415) | (638)
To stage 1 from stage 3 | (43) | (133) | (157)
Net changes of the exposure and modifications in the credit risk | 7,050 | 6,706 | 7,530
Write-offs | (13,266) | (13,212) | (13,847)
Exchange differences and other changes | (1,845) | (1,059) | (60)
Impairment at end of year | 21,158 | 22,125 | 22,788
Financial assets at amortised cost and financial assets at fair value through other comprehensive income | Accumulated impairment | Customers | Financial instruments not credit-impaired | Stage 1 |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | 3,293 | 3,596 | 3,626
To stage 2 from stage 1 | (847) | (626) | (696)
To stage 3 from stage 1 | (701) | (385) | (405)
To stage 1 from stage 2 | 82 | 109 | 149
To stage 1 from stage 3 | 16 | 23 | 27
Net changes of the exposure and modifications in the credit risk | 1,269 | 755 | 875
Exchange differences and other changes | (112) | (179) | 20
Impairment at end of year | 3,000 | 3,293 | 3,596
Financial assets at amortised cost and financial assets at fair value through other comprehensive income | Accumulated impairment | Customers | Financial instruments not credit-impaired | Stage 2 and 3 |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | 4,744 | 4,954 | 5,127
To stage 2 from stage 1 | 2,734 | 2,676 | 2,954
To stage 3 from stage 2 | (1,189) | (1,591) | (1,820)
To stage 1 from stage 2 | (466) | (725) | (905)
To stage 3 from stage 2 | 177 | 278 | 282
Net changes of the exposure and modifications in the credit risk | (800) | (704) | (557)
Exchange differences and other changes | (569) | (144) | (127)
Impairment at end of year | 4,631 | 4,744 | 4,954
Financial assets at amortised cost and financial assets at fair value through other comprehensive income | Accumulated impairment | Customers | Financial instruments credit-impaired | Stage 2 and 3 |  |  |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] |  |  |
Impairment at beginning of year | 14,088 | 14,238 | 13,931
To stage 3 from stage 1 | 4,931 | 4,548 | 4,278
To stage 3 from stage 2 | 2,760 | 3,444 | 3,721
To stage 3 from stage 2 | (344) | (693) | (920)
To stage 1 from stage 3 | (59) | (156) | (184)
Net changes of the exposure and modifications in the credit risk | 6,581 | 6,655 | 7,212
Write-offs | (13,266) | (13,212) | (13,847)
Exchange differences and other changes | (1,164) | (736) | 47
Impairment at end of year | € 13,527 | € 14,088 | € 14,238

X
- Definition The decrease in financial assets resulting from derecognition. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 35I -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35I_c&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 70 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_70_c&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_66&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_66&doctype=Standard -URIDate 2025-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 70 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_70_c&doctype=Standard -URIDate 2025-03-27 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph IG20B -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_IG20B&doctype=Implementation%20Guidance -URIDate 2025-03-27 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35H&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DecreaseThroughDerecognitionFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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_DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_25&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35H&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35M&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35N&doctype=Standard -URIDate 2025-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35I&doctype=Standard -URIDate 2025-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_66&doctype=Standard -URIDate 2025-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 71 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_71&doctype=Standard -URIDate 2025-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 70 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_70&doctype=Standard -URIDate 2025-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 70 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_70&doctype=Standard -URIDate 2025-03-27 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_66&doctype=Standard -URIDate 2025-03-27 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 71 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_71&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph IG20B -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_IG20B&doctype=Implementation%20Guidance -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35H&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_66&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_66&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_66&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_66&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph IG20B -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_IG20B&doctype=Implementation%20Guidance -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35H&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in financial assets resulting from transfers from credit risk stage 1 to stage 2. + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughTransfersFromStage1ToStage2FinancialAssets
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in financial assets resulting from transfers from credit risk stage 1 to stage 3. + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughTransfersFromStage1ToStage3FinancialAssets
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in financial assets resulting from transfers from credit risk stage 2 to stage 1. + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughTransfersFromStage2ToStage1FinancialAssets
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in financial assets resulting from transfers from credit risk stage 2 to stage 3. + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughTransfersFromStage2ToStage3FinancialAssets
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in financial assets resulting from transfers from credit risk stage 3 to stage 1. + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughTransfersFromStage3ToStage1FinancialAssets
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in financial assets resulting from transfers from credit risk stage 3 to stage 2. + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughTransfersFromStage3ToStage2FinancialAssets
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=san_LoansAndAdvancesCustomersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CreditImpairmentOfFinancialInstrumentsAxis=ifrs-full_FinancialInstrumentsCreditimpairedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=san_FinancialAssetsAtAmortisedCostAndFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CreditImpairmentOfFinancialInstrumentsAxis=ifrs-full_FinancialInstrumentsNotCreditimpairedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypeOfMeasurementOfExpectedCreditLossesAxis=ifrs-full_TwelvemonthExpectedCreditLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypeOfMeasurementOfExpectedCreditLossesAxis=ifrs-full_LifetimeExpectedCreditLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |