Exhibit 107

Calculation of Filing Fee Tables

424(b)(5)

(Form Type)

Banco Santander, S.A.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation  or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee(1)

Carry  Forward  Form Type

Carry  Forward  File Number

Carry Forward  Initial  Effective  Date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be  Paid

Debt

Non-Step-Up Non- Cumulative Contingent Convertible Perpetual Preferred Tier 1 Securities

457(r)

$1,150,000,000

100.000%

$1,150,000,000

$147.60 per $1,000,000(2)

$169,740

Fees to Be Paid

Debt

Non-Step-Up Non- Cumulative Contingent Convertible Perpetual Preferred Tier 1 Securities

457(r)

$1,350,000,000

100.000%

$1,350,000,000

$147.60 per $1,000,000(2)

$199,260

Equity

Ordinary Shares, par value €0.50 per share(3)

457(i)

(3)

(3)

(3)

(4)

(4)

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

$2,500,000,000

$369,000

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

$369,000

(1) Calculated in accordance with Rule 457(r) under the U.S. Securities Act of 1933, as amended (the “Securities Act”).

(2) Determined in accordance with Section 6(b) of the Securities Act at a rate equal to $147.60 per $1,000,000 of the proposed maximum aggregate offering price.

(3) Includes an indeterminate number of ordinary shares (the “Ordinary Shares”), par value €0.50 per share of Banco Santander, S.A. issuable upon conversion of the non-step-up non-cumulative contingent convertible perpetual preferred tier 1 securities (the “Notes”).

(4) Pursuant to Rule 457(i) under the Securities Act, no separate registration fee is required for the Ordinary Shares issuable upon conversion of the Notes because no additional consideration will be received in connection with the conversion of the Notes.