<?xml version="1.0" encoding="UTF-8"?>
<!-- Generated by Fujitsu XWand B0123C -->
<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:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  
  <link:roleRef roleURI="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/role/HcDistribucionHypercube" xlink:type="simple" xlink:href="es-be-FINREP-rol.xsd#HcDistribucionHypercube"/>
  <link:roleRef roleURI="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/role/IngresosYGastosSectorialConsolidado" xlink:type="simple" xlink:href="es-be-FINREP-rol.xsd#IngresosYGastosSectorialConsolidado"/>
  <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:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all"/>
  <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:definitionLink xlink:type="extended" xlink:role="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/role/HcDistribucionHypercube">
    <link:loc xlink:type="locator" xlink:href="es-be-t-FINREP-IS3-IngresosYGastosSectorialConsolidado.xsd#es-be-t-FR-IGSC_IngresosGastosSectorialConsolidadoHypercube" xlink:label="IngresosGastosSectorialConsolidadoHypercube" xlink:title="IngresosGastosSectorialConsolidadoHypercube"/>
    <link:loc xlink:type="locator" xlink:href="es-be-d-FINREP-distribucion.xsd#es-be-d-FR-dist_DistribucionDimension" xlink:label="DistribucionDimension" xlink:title="DistribucionDimension"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="IngresosGastosSectorialConsolidadoHypercube" xlink:to="DistribucionDimension" xlink:title="definition: IngresosGastosSectorialConsolidadoHypercube to DistribucionDimension" order="1.0" xbrldt:targetRole="http://www.xbrl.org/2003/role/link"/>
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/role/IngresosYGastosSectorialConsolidado">
    <link:loc xlink:type="locator" xlink:href="es-be-p-FINREP-IS3-IngresosYGastosSectorialConsolidado.xsd#es-be-p-FR-IGSC_AnejoVI3" xlink:label="AnejoVI3" xlink:title="AnejoVI3"/>
    <link:loc xlink:type="locator" xlink:href="es-be-t-FINREP-IS3-IngresosYGastosSectorialConsolidado.xsd#es-be-t-FR-IGSC_IngresosGastosSectorialConsolidadoHypercube" xlink:label="IngresosGastosSectorialConsolidadoHypercube" xlink:title="IngresosGastosSectorialConsolidadoHypercube"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="AnejoVI3" xlink:to="IngresosGastosSectorialConsolidadoHypercube" xlink:title="definition: AnejoVI3 to IngresosGastosSectorialConsolidadoHypercube" order="4.0" xbrldt:targetRole="http://www.bde.es/es/fr/esrs/finrep/6-2008/2008-11-26/role/HcDistribucionHypercube" xbrldt:contextElement="scenario"/>
  </link:definitionLink>
</link:linkbase>
