The Santander scam email is being sent by cybercriminals who are attempting to trick their potential victims into opening the malicious attachment. The malicious attachment contains a virus that will infect the recipients' computers if they attempt to open it. Since your antivirus may not have been updated with this new virus signature, it may not be able to detect it. Therefore, you should delete the email without attempting to open the attachment.
A Santander Scam Email with a Virus Attachment

Subject: Riconferma coordinate bancarie
Santander
CONSUMER BANK
Ciao cliente
si prega di confermare le coordinate bancarie nel documento d'ordine allegato.
Un cliente ci ha chiesto di effettuare un bonifico SEPA sul conto bancario indicato.
Cordiali saluti.
Santander Consumer Bank Spa