﻿<?xml version="1.0" encoding="utf-8"?>
<linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.xbrl.org/2003/linkbase">
  <roleRef roleURI="http://repsol.com/xbrl/2020/roles/_x0030_1EstadoDeSituacionFinancieraResumen" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#_x0030_1EstadoDeSituacionFinancieraResumen" xlink:type="simple" xmlns:xlink="http://www.w3.org/1999/xlink" />
  <roleRef roleURI="http://repsol.com/xbrl/2020/roles/_x0030_2ResultadoResumen" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#_x0030_2ResultadoResumen" xlink:type="simple" xmlns:xlink="http://www.w3.org/1999/xlink" />
  <roleRef roleURI="http://repsol.com/xbrl/2020/roles/_x0030_3EstadoDeResultadoGlobalResumen" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#_x0030_3EstadoDeResultadoGlobalResumen" xlink:type="simple" xmlns:xlink="http://www.w3.org/1999/xlink" />
  <roleRef roleURI="http://repsol.com/xbrl/2020/roles/_x0030_5EstadoDeFlujosDeEfectivoResumen" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#_x0030_5EstadoDeFlujosDeEfectivoResumen" xlink:type="simple" xmlns:xlink="http://www.w3.org/1999/xlink" />
  <calculationLink xlink:role="http://repsol.com/xbrl/2020/roles/_x0030_1EstadoDeSituacionFinancieraResumen" xlink:type="extended" xmlns:xlink="http://www.w3.org/1999/xlink">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentFinancialLiabilities" xlink:label="ifrs-full_NoncurrentFinancialLiabilities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherNoncurrentLiabilities" xlink:label="ifrs-full_OtherNoncurrentLiabilities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="ifrs-full_DeferredTaxLiabilities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherNoncurrentNonfinancialAssets" xlink:label="ifrs-full_OtherNoncurrentNonfinancialAssets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherCurrentFinancialAssets" xlink:label="ifrs-full_OtherCurrentFinancialAssets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TradeAndOtherCurrentReceivables" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentFinancialAssets" xlink:label="ifrs-full_NoncurrentFinancialAssets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherCurrentAssets" xlink:label="ifrs-full_OtherCurrentAssets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentAssets" xlink:label="ifrs-full_NoncurrentAssets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" />
    <loc xlink:type="locator" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#BSYCX13Y0NOTV14V9N85_RepsolFondosPropios" xlink:label="BSYCX13Y0NOTV14V9N85_RepsolFondosPropios" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentProvisions" xlink:label="ifrs-full_CurrentProvisions" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncontrollingInterests" xlink:label="ifrs-full_NoncontrollingInterests" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentFinancialLiabilities" xlink:label="ifrs-full_CurrentFinancialLiabilities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IntangibleAssetsAndGoodwill" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners" xlink:label="ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentProvisions" xlink:label="ifrs-full_NoncurrentProvisions" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:label="ifrs-full_InvestmentAccountedForUsingEquityMethod" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill" order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_InvestmentAccountedForUsingEquityMethod" order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentFinancialAssets" order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_DeferredTaxAssets" order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_OtherNoncurrentNonfinancialAssets" order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners" order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_Inventories" order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_OtherCurrentAssets" order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_OtherCurrentFinancialAssets" order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CashAndCashEquivalents" order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_CurrentAssets" order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_NoncurrentAssets" order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Equity" xlink:to="BSYCX13Y0NOTV14V9N85_RepsolFondosPropios" order="29" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome" order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_NoncontrollingInterests" order="31" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentProvisions" order="35" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentFinancialLiabilities" order="36" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities" order="37" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities" order="38" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentProvisions" order="43" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentFinancialLiabilities" order="44" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="45" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_CurrentLiabilities" order="49" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities" order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_Equity" order="51" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
  </calculationLink>
  <calculationLink xlink:role="http://repsol.com/xbrl/2020/roles/_x0030_2ResultadoResumen" xlink:type="extended" xmlns:xlink="http://www.w3.org/1999/xlink">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FinanceIncomeCost" xlink:label="ifrs-full_FinanceIncomeCost" />
    <loc xlink:type="locator" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#BSYCX13Y0NOTV14V9N85_RepsolSuministros" xlink:label="BSYCX13Y0NOTV14V9N85_RepsolSuministros" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" xlink:label="ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" xlink:label="ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_MiscellaneousOtherOperatingExpense" xlink:label="ifrs-full_MiscellaneousOtherOperatingExpense" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RevenueFromRenderingOfServices" xlink:label="ifrs-full_RevenueFromRenderingOfServices" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherFinanceIncomeCost" xlink:label="ifrs-full_OtherFinanceIncomeCost" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ImpairmentLossOnFinancialAssets" xlink:label="ifrs-full_ImpairmentLossOnFinancialAssets" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestRevenueExpense" xlink:label="ifrs-full_InterestRevenueExpense" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RevenueFromSaleOfGoods" xlink:label="ifrs-full_RevenueFromSaleOfGoods" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TransportationExpense" xlink:label="ifrs-full_TransportationExpense" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RawMaterialsAndConsumablesUsed" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EmployeeBenefitsExpense" xlink:label="ifrs-full_EmployeeBenefitsExpense" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherIncome" xlink:label="ifrs-full_OtherIncome" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DepreciationAndAmortisationExpense" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:label="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_RevenueFromSaleOfGoods" order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_RevenueFromRenderingOfServices" order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_OtherIncome" order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_RawMaterialsAndConsumablesUsed" order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_EmployeeBenefitsExpense" order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_TransportationExpense" order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="BSYCX13Y0NOTV14V9N85_RepsolSuministros" order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_MiscellaneousOtherOperatingExpense" order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_InterestRevenueExpense" order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="27" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_ImpairmentLossOnFinancialAssets" order="28" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_FinanceIncomeCost" xlink:to="ifrs-full_OtherFinanceIncomeCost" order="29" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" order="35" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_FinanceIncomeCost" order="36" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" order="37" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLossBeforeTax" order="41" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="42" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLoss" order="45" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests" order="46" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
  </calculationLink>
  <calculationLink xlink:role="http://repsol.com/xbrl/2020/roles/_x0030_3EstadoDeResultadoGlobalResumen" xlink:type="extended" xmlns:xlink="http://www.w3.org/1999/xlink">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GainsLossesOnCashFlowHedgesBeforeTax" xlink:label="ifrs-full_GainsLossesOnCashFlowHedgesBeforeTax" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" xlink:label="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationBeforeTax" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationBeforeTax" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax" xlink:label="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncome" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax" xlink:label="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax" xlink:label="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax" order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments" order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" xlink:to="ifrs-full_GainsLossesOnCashFlowHedgesBeforeTax" order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" xlink:to="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax" order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationBeforeTax" order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" xlink:to="ifrs-full_ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax" order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome" order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ProfitLoss" order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
  </calculationLink>
  <calculationLink xlink:role="http://repsol.com/xbrl/2020/roles/_x0030_5EstadoDeFlujosDeEfectivoResumen" xlink:type="extended" xmlns:xlink="http://www.w3.org/1999/xlink">
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Cash" xlink:label="ifrs-full_Cash" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashEquivalents" xlink:label="ifrs-full_CashEquivalents" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" />
    <loc xlink:type="locator" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#BSYCX13Y0NOTV14V9N85_RepsolOtrosFlujosDeEfectivoDeLasActividadesDeExplotacion" xlink:label="BSYCX13Y0NOTV14V9N85_RepsolOtrosFlujosDeEfectivoDeLasActividadesDeExplotacion" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" />
    <loc xlink:type="locator" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#BSYCX13Y0NOTV14V9N85_RepsolCobrosPagosPorInstrumentosDePatrimonio" xlink:label="BSYCX13Y0NOTV14V9N85_RepsolCobrosPagosPorInstrumentosDePatrimonio" />
    <loc xlink:type="locator" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#BSYCX13Y0NOTV14V9N85_RepsolPagosPorRemuneracionesDeAccionistasYOtrosInstrumentosDePatrimonio" xlink:label="BSYCX13Y0NOTV14V9N85_RepsolPagosPorRemuneracionesDeAccionistasYOtrosInstrumentosDePatrimonio" />
    <loc xlink:type="locator" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#BSYCX13Y0NOTV14V9N85_RepsolCobroPorDesinversiones" xlink:label="BSYCX13Y0NOTV14V9N85_RepsolCobroPorDesinversiones" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" />
    <loc xlink:type="locator" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#BSYCX13Y0NOTV14V9N85_RepsolPagoPorInversiones" xlink:label="BSYCX13Y0NOTV14V9N85_RepsolPagoPorInversiones" />
    <loc xlink:type="locator" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#BSYCX13Y0NOTV14V9N85_RepsolCobrosPagosPorInstrumentosDePasivoFinanciero" xlink:label="BSYCX13Y0NOTV14V9N85_RepsolCobrosPagosPorInstrumentosDePasivoFinanciero" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DividendsReceivedClassifiedAsOperatingActivities" xlink:label="ifrs-full_DividendsReceivedClassifiedAsOperatingActivities" />
    <loc xlink:type="locator" xlink:href="bsycx13y0notv14v9n85-2020-12-31.xsd#BSYCX13Y0NOTV14V9N85_RepsolOtrosFlujosDeEfectivoDeActividadesDeFinanciacion" xlink:label="BSYCX13Y0NOTV14V9N85_RepsolOtrosFlujosDeEfectivoDeActividadesDeFinanciacion" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:label="ifrs-full_IncreaseDecreaseInWorkingCapital" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" />
    <loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="BSYCX13Y0NOTV14V9N85_RepsolOtrosFlujosDeEfectivoDeLasActividadesDeExplotacion" xlink:to="ifrs-full_DividendsReceivedClassifiedAsOperatingActivities" order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="BSYCX13Y0NOTV14V9N85_RepsolOtrosFlujosDeEfectivoDeLasActividadesDeExplotacion" xlink:to="ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities" order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="BSYCX13Y0NOTV14V9N85_RepsolOtrosFlujosDeEfectivoDeLasActividadesDeExplotacion" xlink:to="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities" order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_ProfitLossBeforeTax" order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss" order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_IncreaseDecreaseInWorkingCapital" order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="BSYCX13Y0NOTV14V9N85_RepsolOtrosFlujosDeEfectivoDeLasActividadesDeExplotacion" order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="BSYCX13Y0NOTV14V9N85_RepsolPagoPorInversiones" order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="BSYCX13Y0NOTV14V9N85_RepsolCobroPorDesinversiones" order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="BSYCX13Y0NOTV14V9N85_RepsolCobrosPagosPorInstrumentosDePatrimonio" order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="BSYCX13Y0NOTV14V9N85_RepsolCobrosPagosPorInstrumentosDePasivoFinanciero" order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="BSYCX13Y0NOTV14V9N85_RepsolPagosPorRemuneracionesDeAccionistasYOtrosInstrumentosDePatrimonio" order="27" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="BSYCX13Y0NOTV14V9N85_RepsolOtrosFlujosDeEfectivoDeActividadesDeFinanciacion" order="28" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="-1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="33" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="34" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="35" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" order="36" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_Cash" order="41" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
    <calculationArc xlink:type="arc" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashEquivalents" order="42" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" priority="1" weight="1.0" />
  </calculationLink>
</linkbase>