First, let’s identify the main components needed for the S&P-style Net Debt / EBITDA ratio.  

**1. EBITDA for 2022**  
From the data:  
"Beneficio Bruto De Explotacion Ebitda" 2022-01-01 - 2023-01-01: 13,228,000,000 EUR.

**2. Net Debt calculation**  
S&P defines net debt as:  
**Net Debt = Total Debt – Cash and Cash Equivalents**  
Total Debt includes:  
- Noncurrent financial liabilities (debt portion):  
  "Deudas Con Entidades De Credito YObligaciones UOtros Valores Negociables" (noncurrent): 36,129,000,000 EUR  
- Current financial liabilities (debt portion):  
  "Deudas Con Entidades De Credito YObligaciones UOtros Valores Negociables Corrientes": 10,458,000,000 EUR  
- Noncurrent lease liabilities: 2,287,000,000 EUR  
- Current lease liabilities: 151,000,000 EUR  
- Instruments with characteristics of financial liabilities (noncurrent + current): 576,000,000 + 87,000,000 = 663,000,000 EUR  

**Total Debt** = 36,129M + 10,458M + 2,287M + 151M + 663M = **49,688,000,000 EUR**.

Cash and equivalents: 4,608,000,000 EUR.

**Net Debt** = 49,688M – 4,608M = **45,080,000,000 EUR**.

**3. Net Debt / EBITDA**  
= 45,080 / 13,228 ≈ **3.408**

<answer>3.408</answer>