MADRID (Reuters) – The Spanish Senate gave the final approval on Wednesday to a windfall tax on banks and large energy companies, designed to alleviate the cost of living crisis, although largely leaving out smaller local lenders and foreign banks’ units in Spain. The banking tax imposes a 4.8% charge on banks’ net interest income and net commissions above a threshold of 800 million euros ($849 million). For energy companies with a turnover of at least 1 billion euros, excluding the domestic regulated business and foreign operations, the rate is 1.2%. The government introduced the original pro…