<?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:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/gd" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/p-gd-2006-07-01.xsd#rt_gd"/>
  <link:roleRef roleURI="http://www.c-ebs.org/2006/corep/eu/t-gd/SectionAll" xlink:type="simple" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-gd-2006-07-01.xsd#rt_t-gd_SectionAll"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension"/>
  <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.c-ebs.org/2006/corep/eu/t-gd/SectionAll">
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/t-gd-2006-07-01.xsd#t-gd_SectionAllHypercube" xlink:label="SectionAllHypercube" xlink:title="SectionAllHypercube"/>
    <link:loc xlink:type="locator" xlink:href="http://www.c-ebs.org/eu/fr/esrs/corep/2006-07-01/d-ty-2006-07-01.xsd#d-ty_ConsolidatedSubgroupsRegulatedEntitiesDimension" xlink:label="ConsolidatedSubgroupsRegulatedEntitiesDimension" xlink:title="ConsolidatedSubgroupsRegulatedEntitiesDimension"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="SectionAllHypercube" xlink:to="ConsolidatedSubgroupsRegulatedEntitiesDimension" xlink:title="definition: SectionAllHypercube to ConsolidatedSubgroupsRegulatedEntitiesDimension" use="prohibited" priority="1" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-ty.xsd#es-be-d-ty_DimensionCodigoEntidad" xlink:label="DimensionCodigoEntidad" xlink:title="DimensionCodigoEntidad"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="SectionAllHypercube" xlink:to="DimensionCodigoEntidad" xlink:title="definition: SectionAllHypercube to DimensionCodigoEntidad" order="2.0"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.c-ebs.org/2006/corep/eu/gd"/>
</link:linkbase>