To estimate the Net Debt / EBITDA ratio for 2022 following S&P methodology, we need to calculate the Net Debt and the EBITDA for the period ending 2022-01-01 (which represents the full year 2021, as the report dates correspond to the beginning of the year) or the period ending 2023-01-01 (representing the full year 2022). The prompt asks for the ratio for 2022, so we will use the 2022-01-01 to 2023-01-01 figures.

1. **Calculate Net Debt:**
S&P defines Net Debt as total financial debt minus cash, cash equivalents, and short-term investments.
- Noncurrent financial debt: "Participaciones Preferentes Obligaciones YOtros Valores Negociables No Corrientes1" (3,101,000,000) + "Noncurrent Portion Of Noncurrent Loans Received" (2,624,000,000) = 5,725,000,000 EUR
- Current financial debt: "Participaciones Preferentes Obligaciones YOtros Valores Negociables Corrientes" (1,139,000,000) + "Current Loans Received And Current Portion Of Noncurrent Loans Received" (553,000,000) = 1,692,000,000 EUR
- Total Financial Debt = 5,725,000,000 + 1,692,000,000 = 7,417,000,000 EUR
- Cash and Cash Equivalents = 2,360,000,000 EUR
- Short-term investments classified as cash equivalents = 462,000,000 EUR
- Total Cash & Equivalents = 2,360,000,000 + 462,000,000 = 2,822,000,000 EUR
- Net Debt = Total Financial Debt - Total Cash & Equivalents = 7,417,000,000 - 2,822,000,000 = 4,595,000,000 EUR

2. **Calculate EBITDA:**
S&P typically calculates EBITDA as Operating Profit (EBIT) plus Depreciation, Amortization, and Impairment (DA&A).
- Operating Profit (Profit Loss From Operating Activities) = 1,334,000,000 EUR
- DA&A (Dotacion Amortizacion YVariacion De Provisiones + reverse of Impairment Loss): 762,000,000 + 15,000,000 = 777,000,000 EUR. 
*(Note: Even if we simply use the cash flow adjustment for amortization and impairments of 848,000,000 EUR as a proxy for DA&A, it yields EBITDA = 1,334,000,000 + 848,000,000 = 2,182,000,000, resulting in a ratio of ~2.1. However, S&P's standard definition relies on the income statement figures, giving 1,334,000,000 + 777,000,000 = 2,111,000,000).*
Let's use the income statement figures strictly:
- EBITDA = 1,334,000,000 + 777,000,000 = 2,111,000,000 EUR

3. **Calculate Net Debt / EBITDA Ratio:**
- Ratio = 4,595,000,000 / 2,111,000,000 ≈ 2.1768

Rounding to two decimal places gives 2.18.

<answer>2.18</answer>