Santander made the statement in a note to Spanish securities regulators.
Santander Central Hispano SA tried to buy Abbey, the UK's second largest mortgage lender, earlier this year but it was said the plans were dropped due to the takeover bid being leaked.
Abbey had seen its profits plunge over the last few years following a disastrous move into corporate banking, prompting speculation that it was ripe for a takeover.
Following the announcement of this takeover approach Abbey’s shares rose 19 per cent, the biggest gain in 15 years, valuing Abbey at around £8.2 billion.
