To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the company's Net Debt and its EBITDA for the year 2022.

1. **Calculate Net Debt**: 
According to S&P methodology, Net Debt is typically calculated as Total Financial Debt (short-term + long-term borrowings) minus Cash and Cash Equivalents.
- Long-term Borrowings (2023-01-01): 12,689,000,000 EUR
- Current Borrowings and Current Portion of Noncurrent Borrowings (2023-01-01): 2,110,000,000 EUR
- Total Financial Debt = 12,689,000,000 + 2,110,000,000 = 14,799,000,000 EUR
- Cash And Cash Equivalents (2023-01-01): 3,985,000,000 EUR
- Net Debt = Total Financial Debt - Cash And Cash Equivalents = 14,799,000,000 - 3,985,000,000 = 10,814,000,000 EUR

2. **Identify EBITDA**:
The provided facts explicitly list the EBITDA for the year 2022 under the account "Beneficio Bruto De Explotacion Ebitda" for the period 2022-01-01 - 2023-01-01.
- EBITDA = 4,954,000,000 EUR

3. **Calculate the Net Debt / EBITDA ratio**:
- Ratio = Net Debt / EBITDA = 10,814,000,000 / 4,954,000,000 ≈ 2.183

<answer>2.18</answer>