XML 343 R261.htm IDEA: XBRL DOCUMENT
v3.26.1

Other comprehensive income - Narrative (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Actuarial gains and losses on defined benefit pension plans | € 73 | € 584 | € 1,038
Changes in value recognised in equity | 220 | 643 | 944
Decrease due to other modification | 147 |  |
Foreign exchange gain (loss) | 407 | (216) | (22)
Impairment loss (reversal) | 12,546 | 12,136 | 12,298
Exchange differences | (25,475) | (22,375) | (19,510)
Equity Investments |  |  |
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Exchange differences | 394 | 428 | 318
Reclassification adjustments on exchange differences on translation of foreign operations, net of tax | 17 | 45 | 44
Financial assets at fair value through other comprehensive income |  |  |
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Impairment loss (reversal) | 29 | (1) | 24
Goodwill |  |  |
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Foreign exchange gain (loss) | (287) | (568) | 249
United Kingdom |  |  |
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Actuarial gains and losses on defined benefit pension plans | (117) | € (475) | € (687)
Decrease (increase) in accumulated actuarial losses/profits | € 117 |  |
Annual discount rate | 5.58% | 5.54% | 4.63%
Other material actuarial assumptions | 2.90% | 3.11% |
Annual social security pension increase rate | 2.78% | 3.04% | 2.96%
Brazil |  |  |
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Decrease (increase) in accumulated actuarial losses/profits | € 116 |  |
Annual social security pension increase rate | 10.65% | 10.58% |
Actuarial assumption of medical cost trend rates | 10.52% | 10.50% |
Spain |  |  |
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Actuarial gains and losses on defined benefit pension plans | € 33 | € (21) | € (10)
Decrease (increase) in accumulated actuarial losses/profits | € (33) |  |
Annual discount rate | 3.75% | 3.00% |
Other Regions |  |  |
Disclosure of analysis of other comprehensive income by item [line items] |  |  |
Decrease (increase) in accumulated actuarial losses/profits | € 20 |  |

X
- Definition The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 144 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_144&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_ActuarialAssumptionOfDiscountRates
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [domain]; Defined benefit obligation, at present value; Actuarial assumptions [domain]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 144 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_144&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_ActuarialAssumptionOfExpectedRatesOfPensionIncreases
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 144 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_144&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_ActuarialAssumptionOfMedicalCostTrendRates
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2025-01-01 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2025-en-r&anchor=para_52_a&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 218 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_218_a&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 218 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_218_a&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 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_35&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 82 -Subparagraph ba -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_82_ba&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 141 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_141&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_135_b&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 91 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_91_b&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_7&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 144 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_144&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_OtherMaterialActuarialAssumptions
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2025-01-01 -Paragraph 48 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2025-en-r&anchor=para_48&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 92 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_92&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2025-01-01 -Paragraph 52 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2025-en-r&anchor=para_52_b&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 218 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_218_b&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 218 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_218_b&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_ReserveOfExchangeDifferencesOnTranslation
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Increase decrease in provisions due to changes in value recognised in equity. + References No definition available. + Details
Name: | san_IncreaseDecreaseThroughChangesInValueRecognizedInEquityProvisions
Namespace Prefix: | san_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_InvestmentsAccountedForUsingEquityMethodMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_GB
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_BR
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=san_OtherRegionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |