Company: BCDRF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0000891478-25-000054
Chunk: 788

Company: Banco Santander, S.A.
Filing Date: 2025-02-28
Form: 20-F
Chunk 788
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                                        |     | 8,412 |      |     | 8,515 |      |     | 8,371 |      |

The payments associated with short-term leases (leases less than or equal to 12 months) and leases of low-value assets, that the Group recognises as an expense in the income statement is not material.

b) Technical reports and other

Technical reports includes the fees from the various Group companies (detailed in the accompanying appendices) for the services provided by their respective auditors, the detail being as follows:

| EUR million            |     |       |      |     |       |      |     |       |      |
|                        |     |       | 2024 |     |       | 2023 |     |       | 2022 |
| Audit                  |     | 120.1 |      |     | 117.5 |      |     | 115.4 |      |
| Audit-related services |     |  13.6 |      |     |   8.6 |      |     |   6.4 |      |
| Tax services           |     |   0.9 |      |     |   1.6 |      |     |   0.5 |      |
| All other              |     |   7.4 |      |     |   5.9 |      |     |   4.8 |      |
| Total                  |     | 142.0 |      |     | 133.6 |      |     | 127.1 |      |

The audit services and main non-audit services included for each item in the above breakdown are detailed as follows:

• Audit services: audit of the individual and consolidated financial statements of Banco Santander and its subsidiaries (which PwC or another network firm is the external auditor); audit of the interim consolidated financial statements of Banco Santander; integrated audits prepared in order to file the Form 20-F with the SEC and the internal control audits (SOx) for required Group's entities; limited reviews of financial statements; and regulatory reports required to the external auditors on Group's entities.

• Audit-related services: issuance of comfort letters, verification services of financial and non-financial information required by regulators, and other reviews of documentation to be submitted to domestic or foreign authorities that, due to their nature, are typically provided by the external auditor.

• Tax services: tax compliance and advisory services provided to Group companies mainly outside