In Spain between 2010 and 2011 there has been a major financial restructuring, which has led to the virtual disap-pearance of savings banks through mergers and subsequent change in ownership structure becoming banks. This major restructuring has been promoted by the Bank of Spain, as an outlet for that financial institutions subsisted to the crisis that affected them. This paper analyzes the banks and savings banks the Spanish financial system during the four years prior to the beginning given the financial restructuring of 2010. The aim is to check whether there are differences in profitability for reasons of size and form of ownership of the entity (savings banks, banks). The results show that the increase in size and bankarization under the auspices by the Bank of Spain is an appropriate strategy for resolving the current financial crisis.... [Leer más...]