Santander Holdings USA, Inc.

Fees of the Independent Auditor

The following table set forth the aggregate fees for services rendered, for the fiscal year ended December 31, 2024 by our principal accounting firm, PricewaterhouseCoopers LLP.

(1) Represents proposed fees approved by the Audit Committee.

(2) Audit fees include fees associated with the annual audit of financial statements and the audit of internal control over financial reporting, reviews of the interim financial statements included in quarterly reports and statutory/subsidiary audits.

(3) Audit-related fees principally include attestation and agreed-upon procedures which address accounting, reporting and control matters, consent to use the Company's report in connection with various documents filed with the SEC, and comfort letters issued to underwriters for securities offerings.

(4) Tax fees include tax compliance, tax advice and tax planning.

(5) All other fees are fees for any services not included in the first three categories.

(6) Total fees exclude $525.0 million for sustainability assurance engagements.

The following table set forth the aggregate fees for services rendered for the fiscal year ended December 31, 2023.

(1) Audit fees for 2023 have been adjusted to reflect amounts billed in 2024 related to 2023 audits.

(2) Audit fees include fees associated with the annual audit of financial statements and the audit of internal control over financial reporting, reviews of the interim financial statements included in quarterly reports and statutory/subsidiary audits.

(3) Audit-related fees principally include attestation and agreed-upon procedures which address accounting, reporting and control matters, consent to use the Company's report in connection with various documents filed with the SEC, and comfort letters issued to underwriters for securities offerings.

(4) Tax fees include tax compliance, tax advice and tax planning.

(5) All other fees are fees for any services not included in the first three categories.

(6) Total fees exclude $525.0 million for sustainability assurance engagements.

Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services by Independent Auditor

During 2024, SHUSA’s Audit Committee pre-approved 100% of audit and non-prohibited, non-audit services provided by the independent auditor. These services may have included audit services, audit-related services, tax services and other services. Pre-approval was generally provided by the Audit Committee for up to one year and any pre-approval was detailed as to the particular service or category of services and was subject to a specific budget. In addition, the Audit Committee may also have pre-approved particular services on a case-by-case basis. For each proposed service, the Audit Committee received detailed information sufficient to enable it to pre-approve and evaluate such service. The Audit Committee may have delegated pre-approval authority to one or more of its members. Any pre-approval decision made under delegated authority was communicated to the Audit Committee at or before its next scheduled meeting. There were no waivers by the Audit Committee of the pre-approval requirement for permissible non-audit services in 2024.