Company: BCDRF
Filing Date: 2025-02-25
Form Type: S-8
Source: 0000950103-25-002428
Chunk: 1

Company: Banco Santander, S.A.
Filing Date: 2025-02-25
Form: S-8
Chunk 1
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 any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.o

<div align='center'>PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>

The documents containing the information specified
in Item 1 and Item 2 of Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act
of 1933 (the “Securities Act”). In accordance with the rules and regulations of the U.S. Securities and Exchange Commission
(the “Commission”) and the instructions to Form S-8, such documents are not being filed with the Commission either as part
of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act.

<div align='center'>PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>

Item 3. Incorporation of Documents by Reference.

The following documents are incorporated herein
by reference:

(a) The
Registrant’s Annual Report on Form 20-F for the fiscal year ended December 31, 2023, filed on February 21, 2024;

(b) All reports filed pursuant to
Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) since December 31, 2023; and

(c) The
description of the Registrant’s American Depositary Shares evidenced by American Depositary Receipts, each representing one Share,
and the description of the Registrant’s capital stock contained in Exhibit 2.2 the Registrant’s Annual Report on Form 20-F for the year ended December 31, 2023, filed on February 21, 2024 under the Exchange Act, including any amendment
thereto or subsequent report filed for the purpose of updating such description.

In addition, all documents subsequently filed
by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities
then remaining unsold, including any Reports of Foreign Private Issuers on Form 6-K submitted during such period (or portion thereof)
that is identified in such form as being incorporated by reference into this Registration Statement, shall be deemed to be