v3.26.1
Accumulated retained earnings (Tables)
12 Months Ended
Dec. 31, 2025
Retained earnings [abstract]  
Schedule of accumulated retained earnings and reserves of entities accounted for using the equity method
The detail of Accumulated retained earnings and Reserves of entities accounted for using the equity method is as follows:
EUR million
202520242023
Restricted reserves3,328 3,084 2,899 
Legal reserveA
1,469 1,515 1,618 
Own shares480 421 649 
Revaluation reserve Royal Decree-Law 7/199643 43 43 
Reserve for retired capital1,336 1,105 589 
Unrestricted reserves31,519 24,186 16,033 
Voluntary reservesB
26,357 20,362 14,284 
Consolidation reserves attributable to the Bank5,162 3,824 1,749 
Reserves of subsidiaries47,937 47,249 47,669 
Reserves of entities accounted for using the equity method1,643 1,831 1,762 
84,427 76,350 68,363 
A.The board of directors has proposed to the general shareholders' meeting the reclassification of the excess that the amount of the balance of the legal reserve account shows over the figure that is equivalent to 20% of the resulting share capital after the executed capital reductions, to be included in the voluntary reserves account.
B.In accordance with the commercial regulations in force in Spain.
Schedule of reserves of subsidiaries based on the companies' contribution to the Group
The detail, by company, of Reserves of subsidiaries, based on the companies’ contribution to the Group (considering the effect of consolidation adjustments) is as follows:
EUR million
202520242023
Banco Santander (Brasil) S.A. (Consolidated Group)16,085 15,107 14,512 
Santander UK Group7,973 8,576 8,700 
Banco Santander México, S.A., Institución de Banca Múltiple, Grupo Financiero Santander México4,977 5,248 5,684 
Santander Consumer Finance Group4,804 4,729 4,344 
Banco Santander - Chile4,560 4,250 4,112 
Banco Santander Argentina S.A.3,217 2,892 2,813 
Banco Santander Totta, S.A. (Consolidated Group)2,726 2,766 2,626 
Santander Bank Polska S.A.2,875 2,890 2,535 
Grupo Santander Holdings USA63 187 1,893 
Santander Investment, S.A.1,424 1,217 1,215 
Santander Seguros y Reaseguros, Compañía Aseguradora, S.A.845 836 1,044 
Banco Santander International SA (former Banco Santander (Suisse) S.A)450 397 346 
Other companies and consolidation adjustments(2,062)(1,846)(2,155)
47,937 47,249 47,669 
Of which, restricted4,722 4,175 3,870