EX-23.2 4 t1700874_ex23-2.htm EXHIBIT 23.2

Exhibit 23.2

Deloitte Touche Tohmatsu

Dr. Chucri Zaidan Avenue, no 1.240

4th to 12th floors - Golden Tower

04711-130 - São Paulo - SP

Brazil

Tel: + 55 (11) 5186-1000

Fax: + 55 (11) 5181-2911

www.deloitte.com.br

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form F-3 of our report dated April 29, 2016 relating to the consolidated financial statements of Banco Santander (Brasil) S.A. as of and for the years ended December 31, 2015 and 2014 (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the supplementary information included in the Appendix II to the Notes under the caption Statements of Value Added), appearing in the Annual Report on Form 20-F of Banco Santander (Brasil) S.A. for the year ended December 31, 2016 and to the reference to us under the heading "Experts" in the Prospectus, which is part of this Registration Statement.

/s/ Deloitte Touche Tohmatsu Auditores Independentes

São Paulo, Brazil

March 27, 2017

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms.

Deloitte provides audit, consulting, financial advisory, risk management, tax and relates services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500® companies through a globally connected network of member firms in more than 150 countries bringing world-class capabilities, insights, and high-quality service to address clients’ most complex business challenges. To learn more about how Deloitte’s approximately 225,000 professionals make an impact that matters, please connect with us on Facebook, Linkedln or Twitter.