<?xml version="1.0" encoding="UTF-8"?>
<!-- Generated by Fujitsu XWand B0125T -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:es-be-cm-xpst="http://www.bde.es/es/fr/esrs/comun/2008-06-01/xpreslb-types" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef roleURI="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/role/IngresosYGastosPublicoIndividual" xlink:type="simple" xlink:href="es-be-FINREP-rol.xsd#IngresosYGastosPublicoIndividual"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/role/IngresosYGastosPublicoIndividual">
    <link:loc xlink:type="locator" xlink:href="es-be-p-FINREP.xsd#es-be-p-FINREP_OtrosIngresosGastosReconocidos" xlink:label="OtrosIngresosGastosReconocidos" xlink:title="OtrosIngresosGastosReconocidos"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseAvailableForSaleTotal" xlink:label="OtherRecognisedIncomeAndExpenseAvailableForSaleTotal" xlink:title="OtherRecognisedIncomeAndExpenseAvailableForSaleTotal"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtrosIngresosGastosReconocidos" xlink:to="OtherRecognisedIncomeAndExpenseAvailableForSaleTotal" xlink:title="presentation: OtrosIngresosGastosReconocidos to OtherRecognisedIncomeAndExpenseAvailableForSaleTotal" use="optional" order="1.0" es-be-cm-xpst:code="10"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseAvailableForSaleGainsAndLossesTakenToEquity" xlink:label="OtherRecognisedIncomeAndExpenseAvailableForSaleGainsAndLossesTakenToEquity" xlink:title="OtherRecognisedIncomeAndExpenseAvailableForSaleGainsAndLossesTakenToEquity"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseAvailableForSaleTotal" xlink:to="OtherRecognisedIncomeAndExpenseAvailableForSaleGainsAndLossesTakenToEquity" xlink:title="presentation: OtherRecognisedIncomeAndExpenseAvailableForSaleTotal to OtherRecognisedIncomeAndExpenseAvailableForSaleGainsAndLossesTakenToEquity" use="optional" order="1.0" es-be-cm-xpst:code="11"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseAvailableForSaleTransferredToProfitOrLoss" xlink:label="OtherRecognisedIncomeAndExpenseAvailableForSaleTransferredToProfitOrLoss" xlink:title="OtherRecognisedIncomeAndExpenseAvailableForSaleTransferredToProfitOrLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseAvailableForSaleTotal" xlink:to="OtherRecognisedIncomeAndExpenseAvailableForSaleTransferredToProfitOrLoss" xlink:title="presentation: OtherRecognisedIncomeAndExpenseAvailableForSaleTotal to OtherRecognisedIncomeAndExpenseAvailableForSaleTransferredToProfitOrLoss" use="optional" order="2.0" es-be-cm-xpst:code="12"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseAvailableForSaleOtherReclassifications" xlink:label="OtherRecognisedIncomeAndExpenseAvailableForSaleOtherReclassifications" xlink:title="OtherRecognisedIncomeAndExpenseAvailableForSaleOtherReclassifications"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseAvailableForSaleTotal" xlink:to="OtherRecognisedIncomeAndExpenseAvailableForSaleOtherReclassifications" xlink:title="presentation: OtherRecognisedIncomeAndExpenseAvailableForSaleTotal to OtherRecognisedIncomeAndExpenseAvailableForSaleOtherReclassifications" use="optional" order="3.0" es-be-cm-xpst:code="14"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal" xlink:label="OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal" xlink:title="OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtrosIngresosGastosReconocidos" xlink:to="OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal" xlink:title="presentation: OtrosIngresosGastosReconocidos to OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal" use="optional" order="2.0" es-be-cm-xpst:code="30"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseCashFlowHedgesGainsAndLossesTakenToEquity" xlink:label="OtherRecognisedIncomeAndExpenseCashFlowHedgesGainsAndLossesTakenToEquity" xlink:title="OtherRecognisedIncomeAndExpenseCashFlowHedgesGainsAndLossesTakenToEquity"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal" xlink:to="OtherRecognisedIncomeAndExpenseCashFlowHedgesGainsAndLossesTakenToEquity" xlink:title="presentation: OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal to OtherRecognisedIncomeAndExpenseCashFlowHedgesGainsAndLossesTakenToEquity" use="optional" order="1.0" es-be-cm-xpst:code="31"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseCashFlowHedgesTransferredToProfitOrLoss" xlink:label="OtherRecognisedIncomeAndExpenseCashFlowHedgesTransferredToProfitOrLoss" xlink:title="OtherRecognisedIncomeAndExpenseCashFlowHedgesTransferredToProfitOrLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal" xlink:to="OtherRecognisedIncomeAndExpenseCashFlowHedgesTransferredToProfitOrLoss" xlink:title="presentation: OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal to OtherRecognisedIncomeAndExpenseCashFlowHedgesTransferredToProfitOrLoss" use="optional" order="2.0" es-be-cm-xpst:code="32"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseCashFlowHedgesTransferredToInitialCarryingAmountOfHedgesItems" xlink:label="OtherRecognisedIncomeAndExpenseCashFlowHedgesTransferredToInitialCarryingAmountOfHedgesItems" xlink:title="OtherRecognisedIncomeAndExpenseCashFlowHedgesTransferredToInitialCarryingAmountOfHedgesItems"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal" xlink:to="OtherRecognisedIncomeAndExpenseCashFlowHedgesTransferredToInitialCarryingAmountOfHedgesItems" xlink:title="presentation: OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal to OtherRecognisedIncomeAndExpenseCashFlowHedgesTransferredToInitialCarryingAmountOfHedgesItems" use="optional" order="3.0" es-be-cm-xpst:code="33"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseCashFlowHedgesOtherReclassifications" xlink:label="OtherRecognisedIncomeAndExpenseCashFlowHedgesOtherReclassifications" xlink:title="OtherRecognisedIncomeAndExpenseCashFlowHedgesOtherReclassifications"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal" xlink:to="OtherRecognisedIncomeAndExpenseCashFlowHedgesOtherReclassifications" xlink:title="presentation: OtherRecognisedIncomeAndExpenseCashFlowHedgesTotal to OtherRecognisedIncomeAndExpenseCashFlowHedgesOtherReclassifications" use="optional" order="4.0" es-be-cm-xpst:code="35"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal" xlink:label="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal" xlink:title="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtrosIngresosGastosReconocidos" xlink:to="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal" xlink:title="presentation: OtrosIngresosGastosReconocidos to OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal" use="optional" order="3.0" es-be-cm-xpst:code="40"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsGainsAndLossesTakenToEquity" xlink:label="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsGainsAndLossesTakenToEquity" xlink:title="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsGainsAndLossesTakenToEquity"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal" xlink:to="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsGainsAndLossesTakenToEquity" xlink:title="presentation: OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal to OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsGainsAndLossesTakenToEquity" use="optional" order="1.0" es-be-cm-xpst:code="41"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTransferredToProfitOrLoss" xlink:label="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTransferredToProfitOrLoss" xlink:title="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTransferredToProfitOrLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal" xlink:to="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTransferredToProfitOrLoss" xlink:title="presentation: OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal to OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTransferredToProfitOrLoss" use="optional" order="2.0" es-be-cm-xpst:code="42"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsOtherReclassifications" xlink:label="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsOtherReclassifications" xlink:title="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsOtherReclassifications"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal" xlink:to="OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsOtherReclassifications" xlink:title="presentation: OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsTotal to OtherRecognisedIncomeAndExpenseHedgeOfNetInvestmentsInForeignOperationsOtherReclassifications" use="optional" order="3.0" es-be-cm-xpst:code="44"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal" xlink:label="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal" xlink:title="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtrosIngresosGastosReconocidos" xlink:to="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal" xlink:title="presentation: OtrosIngresosGastosReconocidos to OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal" use="optional" order="4.0" es-be-cm-xpst:code="50"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationGainsAndLossesTakenToEquity" xlink:label="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationGainsAndLossesTakenToEquity" xlink:title="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationGainsAndLossesTakenToEquity"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal" xlink:to="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationGainsAndLossesTakenToEquity" xlink:title="presentation: OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal to OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationGainsAndLossesTakenToEquity" use="optional" order="1.0" es-be-cm-xpst:code="51"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTransferredToProfitOrLoss" xlink:label="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTransferredToProfitOrLoss" xlink:title="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTransferredToProfitOrLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal" xlink:to="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTransferredToProfitOrLoss" xlink:title="presentation: OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal to OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTransferredToProfitOrLoss" use="optional" order="2.0" es-be-cm-xpst:code="52"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationOtherReclassifications" xlink:label="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationOtherReclassifications" xlink:title="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationOtherReclassifications"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal" xlink:to="OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationOtherReclassifications" xlink:title="presentation: OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationTotal to OtherRecognisedIncomeAndExpenseForeignCurrencyTranslationOtherReclassifications" use="optional" order="3.0" es-be-cm-xpst:code="54"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal" xlink:label="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal" xlink:title="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtrosIngresosGastosReconocidos" xlink:to="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal" xlink:title="presentation: OtrosIngresosGastosReconocidos to OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal" use="optional" order="5.0" es-be-cm-xpst:code="60"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleGainsAndLossesTakenToEquity" xlink:label="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleGainsAndLossesTakenToEquity" xlink:title="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleGainsAndLossesTakenToEquity"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal" xlink:to="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleGainsAndLossesTakenToEquity" xlink:title="presentation: OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal to OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleGainsAndLossesTakenToEquity" use="optional" order="1.0" es-be-cm-xpst:code="61"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTransferredToProfitOrLoss" xlink:label="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTransferredToProfitOrLoss" xlink:title="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTransferredToProfitOrLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal" xlink:to="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTransferredToProfitOrLoss" xlink:title="presentation: OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal to OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTransferredToProfitOrLoss" use="optional" order="2.0" es-be-cm-xpst:code="62"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleOtherReclassifications" xlink:label="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleOtherReclassifications" xlink:title="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleOtherReclassifications"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal" xlink:to="OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleOtherReclassifications" xlink:title="presentation: OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleTotal to OtherRecognisedIncomeAndExpenseNonCurrentAssetsAndDisposalGroupsHeldForSaleOtherReclassifications" use="optional" order="3.0" es-be-cm-xpst:code="64"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseActuarialGainsAndLossesDefinedBenefitPlansTotal" xlink:label="OtherRecognisedIncomeAndExpenseActuarialGainsAndLossesDefinedBenefitPlansTotal" xlink:title="OtherRecognisedIncomeAndExpenseActuarialGainsAndLossesDefinedBenefitPlansTotal"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtrosIngresosGastosReconocidos" xlink:to="OtherRecognisedIncomeAndExpenseActuarialGainsAndLossesDefinedBenefitPlansTotal" xlink:title="presentation: OtrosIngresosGastosReconocidos to OtherRecognisedIncomeAndExpenseActuarialGainsAndLossesDefinedBenefitPlansTotal" use="optional" order="6.0" es-be-cm-xpst:code="105"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseOther" xlink:label="OtherRecognisedIncomeAndExpenseOther" xlink:title="OtherRecognisedIncomeAndExpenseOther"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtrosIngresosGastosReconocidos" xlink:to="OtherRecognisedIncomeAndExpenseOther" xlink:title="presentation: OtrosIngresosGastosReconocidos to OtherRecognisedIncomeAndExpenseOther" use="optional" order="7.0" es-be-cm-xpst:code="115"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_OtherRecognisedIncomeAndExpenseIncomeTaxRelatingToComponentsOfRecognisedIncomeAndExpense" xlink:label="OtherRecognisedIncomeAndExpenseIncomeTaxRelatingToComponentsOfRecognisedIncomeAndExpense" xlink:title="OtherRecognisedIncomeAndExpenseIncomeTaxRelatingToComponentsOfRecognisedIncomeAndExpense"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtrosIngresosGastosReconocidos" xlink:to="OtherRecognisedIncomeAndExpenseIncomeTaxRelatingToComponentsOfRecognisedIncomeAndExpense" xlink:title="presentation: OtrosIngresosGastosReconocidos to OtherRecognisedIncomeAndExpenseIncomeTaxRelatingToComponentsOfRecognisedIncomeAndExpense" use="optional" order="8.0" es-be-cm-xpst:code="120"/>
    <link:loc xlink:type="locator" xlink:href="es-be-t-FINREP-I3-IngresosYGastosPublicoIndividual.xsd#es-be-t-FR-IGPI_Formulario" xlink:label="Formulario" xlink:title="Formulario"/>
    <link:loc xlink:type="locator" xlink:href="es-be-t-FINREP-I3-IngresosYGastosPublicoIndividual.xsd#es-be-t-FR-IGPI_Columna1" xlink:label="Fila1" xlink:title="Fila1"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="Formulario" xlink:to="Fila1" xlink:title="presentation: Formulario to Fila1" order="1.0"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.iasb.org/int/fr/ifrs/gp/2006-08-15/ifrs-gp-2006-08-15.xsd#ifrs-gp_ProfitLoss" xlink:label="ProfitLoss" xlink:title="ProfitLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="Fila1" xlink:to="ProfitLoss" xlink:title="presentation: Fila1 to ProfitLoss" use="optional" order="1.0" es-be-cm-xpst:code="71"/>
    <link:loc xlink:type="locator" xlink:href="../../../eu-cebs-finrep/2008-01-01/p-FINREP-2008-01-01.xsd#p-FINREP_RecognisedIncomeAndExpenseTotal" xlink:label="RecognisedIncomeAndExpenseTotal" xlink:title="RecognisedIncomeAndExpenseTotal"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="Fila1" xlink:to="RecognisedIncomeAndExpenseTotal" xlink:title="presentation: Fila1 to RecognisedIncomeAndExpenseTotal" use="optional" order="3.0" es-be-cm-xpst:code="80"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="Fila1" xlink:to="OtrosIngresosGastosReconocidos" xlink:title="presentation: Fila1 to OtrosIngresosGastosReconocidos" use="optional" order="2.0" es-be-cm-xpst:code="100"/>
  </link:presentationLink>
</link:linkbase>
