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

6.350% Tier 2  Subordinated  Fixed Rate  Notes due  2034

457(r)

$1,250,000,000

100.000%

$1,250,000,000

$147.60 per  $1,000,000(2)

$184,500

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

$1,250,000,000

$184,500

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

$184,500

(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.