<?xml version="1.0" encoding="UTF-8"?>
<!--© Copyright Banco de España. Reservados todos los derechos-->            
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-ec-2006-07-01.xsd#d-ec_ExposureClassDimension" xlink:label="ExposureClassDimension" xlink:title="ExposureClassDimension"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-ec-2006-07-01.xsd#d-ec_ExposureClassesDomain" xlink:label="ExposureClassesDomain" xlink:title="ExposureClassesDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ExposureClassDimension" xlink:to="ExposureClassesDomain" xlink:title="definition: ExposureClassDimension to ExposureClassesDomain" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-ec-2006-07-01.xsd#d-ec_IRBECCorporates" xlink:label="IRBECCorporates" xlink:title="IRBECCorporates"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-ec.xsd#es-be-d-ec_IRBEmpresasTotalExceptoFinanciacionEspecializadaPymes" xlink:label="IRBEmpresasTotalExceptoFinanciacionEspecializadaPymes" xlink:title="IRBEmpresasTotalExceptoFinanciacionEspecializadaPymes"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IRBECCorporates" xlink:to="IRBEmpresasTotalExceptoFinanciacionEspecializadaPymes" xlink:title="definition: IRBECCorporates to IRBEmpresasTotalExceptoFinanciacionEspecializadaPymes" order="0.0"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-ec-2006-07-01.xsd#d-ec_IRBECRetail" xlink:label="IRBECRetail" xlink:title="IRBECRetail"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-ec.xsd#es-be-d-ec_IRBExposicionesMinoristasNoPymesHipotecasInmuebles" xlink:label="IRBExposicionesMinoristasNoPymesHipotecasInmuebles" xlink:title="IRBExposicionesMinoristasNoPymesHipotecasInmuebles"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IRBECRetail" xlink:to="IRBExposicionesMinoristasNoPymesHipotecasInmuebles" xlink:title="definition: IRBECRetail to IRBExposicionesMinoristasNoPymesHipotecasInmuebles" order="5.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-ec.xsd#es-be-d-ec_IRBOtrasExposicionesMinoristasNoPymes" xlink:label="IRBOtrasExposicionesMinoristasNoPymes" xlink:title="IRBOtrasExposicionesMinoristasNoPymes"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IRBECRetail" xlink:to="IRBOtrasExposicionesMinoristasNoPymes" xlink:title="definition: IRBECRetail to IRBOtrasExposicionesMinoristasNoPymes" order="6.0"/>
  </link:definitionLink>
</link:linkbase>
