Atlético Levante UD
Tier 5Tercera Federación, Grupo 6València, Comunitat Valenciana, SpainOn the globe
Reserve side of Levante UD
- Founded
- 1962
- Ground
- Ciudad Deportiva de Buñol1,000 seats
- Full name
- Atlético Levante Unión Deportiva
- Website
- levanteud.com
Who owns Atlético Levante UD
Reserve side of Levante UD, fielded by the same entity.
Investor in control, the club keeps a stakeOwner based at home: Spain
As of 2026High confidenceSource: Wikipedia (es)
From the pitch to the top
The company that fields the team, then each holder above it.
- 70%controls
- 15%significantFundación Levante UD Cent AnysFigure as of October 2025Approximate ('aproximadamente'); down from 37% before the October 2025 capital increase.Medium confidenceSource: 2Playbook
Atlético Levante’s finances
From its published accounts and league records. Figures compare only with clubs at the tier it played that season.
- Squad cost limit
- €35.5m
- maximum, 2025-26
The accounts
Levante Unión Deportiva, S.A.D., the entity that fields the team · 2021-22 to 2025-26
| Line | 2025-26Tier 1 · from filed accounts | 2024-25Tier 2 · audited | 2023-24Tier 2 · audited | 2022-23Tier 2 · audited | 2021-22Tier 1 · audited |
|---|---|---|---|---|---|
| Profit and loss | |||||
| Revenue | — | €15.1m | €16.1m | €17.7m | €62.2m |
| TV money | — | €6.60m | €8.25m | €9.78m | €49.9m |
| League and federation distributions | — | — | — | €19.0m1 | — |
| Matchday | — | €4.64m2 | €3.54m3 | €3.63m4 | €4.69m5 |
| Sponsorship | — | €2.37m6 | €2.59m7 | €2.62m8 | €6.97m9 |
| Commercial | — | €1.47m10 | €1.72m10 | €876k10 | €645k10 |
| Subsidies | — | €1.02m | €1.14m | €1.46m | €316k |
| Other revenue | — | €91k11 | €90.7k11 | €306k11 | €442k11 |
| Player sales | — | €12.3m12 | €13.0m13 | €13.6m14 | €19.4k15 |
| Staff costs | — | €23.3m | €24.6m | €35.3m | €51.5m |
| Wage bill | — | €20.9m16 | €21.9m17 | €32.4m18 | €49.5m19 |
| Players' wages | — | €12.1m20 | €13.5m21 | €23.4m22 | €40.9m23 |
| Other operating costs | — | €12.9m | €9.44m | €12.7m | €19.5m |
| Travel | — | €617k | €741k | €1.42m | €1.57m |
| Player amortisation | — | — | — | €3.08m24 | €8.08m24 |
| Operating result | — | −€12.8m | −€6.13m | −€2.51m | −€18.5m |
| Financial result | — | −€5.74m | −€6.74m | −€3.56m | −€3.50m |
| Result before tax | — | −€18.5m | −€12.9m | −€6.07m | −€22.1m |
| Income tax | — | −€4.40m | — | — | — |
| Net result | — | −€14.1m | −€12.9m | −€6.07m | −€22.1m |
| Balance sheet | |||||
| Total assets | — | €87.7m | €96.6m | €119.8m | €102.4m |
| Non-current assets | — | €73.3m | €70.8m | €93.1m | €86.8m |
| Player registrations (book value) | — | €1.48m | €2.21m | €4.53m | €7.47m |
| Property and equipment | — | €65.7m | €66.8m | €68.5m | €68.8m |
| Current assets | — | €14.4m | €25.8m | €26.7m | €15.6m |
| Transfer fees receivable | — | €7.51m25 | €6.62m25 | €10.4m25 | €700k25 |
| Cash | — | €448k | €331k | €352k | €1.79m |
| Equity | — | −€75.3m | −€46.1m | −€11.0m26 | €3.19m27 |
| Share capital | €26.8m28 | €12.8m | €12.0m | €7.50m | €7.50m |
| Liabilities | — | €163.1m | €142.6m | €130.8m | €99.2m |
| Non-current liabilities | — | €44.8m | €75.3m | €80.7m | €48.4m |
| Current liabilities | — | €118.3m | €67.4m | €50.1m | €50.9m |
| Provisions | — | €1.51m29 | €355k29 | €330k29 | — |
| Financial debt | — | €65.6m30 | €59.3m31 | €61.6m32 | €19.0m33 |
| Tax and social security debt | — | €13.8m34 | €8.89m34 | €10.7m34 | €19.7m34 |
| Transfer fees payable | — | €3.58m35 | €3.26m35 | €1.52m36 | €4.09m36 |
| Shareholder loans | — | €18.0m37 | €51.1m38 | €32.9m39 | €26.7m39 |
| Cash flow | |||||
| Cash from operations | — | −€4.30m | −€23.1m | −€41.5m | −€38.3m |
| Cash from investing | — | −€235k | €4.19m | €2.06m | −€2.29m |
| Cash from financing | — | €4.66m | €18.9m | €38.0m | €42.4m |
| Net change in cash | — | €122k | −€21.4k | −€1.44m | €1.74m |
| Money from owners | |||||
| Capital increase | €14.0m40 | €1.06m41 | €6.00m42 | — | — |
| Transfers and people | |||||
| Employees | — | 36943 | — | — | — |
Notes on 43 figures, in the accounts’ own words
- League and federation distributions: Ayuda al descenso (LaLiga relegation aid), in other operating income.
- Matchday: Competitions €1,736,530, members and season tickets €2,906,770.
- Matchday: Competitions €1,044,540, members and season tickets €2,497,840.
- Matchday: Competitions €1,229,550, members and season tickets €2,399,340.
- Matchday: Competitions €1,714,710, members and season tickets €2,978,960 (note 15.2).
- Sponsorship: Sponsorship €1,003,440 (inside comercialización) and advertising €1,370,460.
- Sponsorship: Sponsorship €1,415,090 (inside comercialización) and advertising €1,173,230.
- Sponsorship: Sponsorship €1,637,360 (inside comercialización) and static advertising €985,230 (note 15.2).
- Sponsorship: Sponsorship €2,718,400, static advertising €3,760,450 and other advertising €495,940 (note 15.2).
- Commercial: Shop sales.
- Other revenue: Ingresos accesorios y otros de gestión corriente.
- Player sales: Deterioro y resultado por enajenaciones: gains on transfers of federative rights €14,851,210 less losses of €1,884,190, training and solidarity costs of €665,140 and €2,920 on other assets.
- Player sales: Resultado por traspaso de jugadores: gains on transfers of federative rights €15,792,730 less losses of €2,724,110, solidarity costs of €95,120 and €40 on other assets.
- Player sales: Resultado por traspaso de jugadores: gains on transfers €14,253,380 less losses of €652,290 and solidarity costs of €3,900 (note 15.3.2).
- Player sales: Deterioro y resultado por enajenaciones: gains on transfers €145,660 less losses of €1,870 and solidarity costs of €124,360.
- Wage bill: Sporting squad wages €11,709,340 and other wages €9,161,270.
- Wage bill: Sporting squad wages €13,166,680 and other wages €8,728,690.
- Wage bill: Sporting squad wages €22,374,170 and other wages €9,990,530.
- Wage bill: Sporting squad wages €40,299,580 and other wages €9,221,850.
- Players' wages: Registrable squad cost: first-team players €11,175,310 and coaching staff €900,290, including Social Security (note 17.4.1).
- Players' wages: Registrable squad cost: first-team players €12,790,150 and coaching staff €742,530, including Social Security (note 17.4.1).
- Players' wages: Registrable squad cost excluding amortisation: first-team players' pay €21,292,280, Social Security €366,000, loan fees €608,290 and coaching staff €1,171,910 (note 15.3.2.a).
- Players' wages: Registrable squad cost excluding amortisation: first-team players €36,924,060 (fixed pay, other pay, Social Security, loan fees) and coaching staff €4,012,480 (note 15.3.2.a).
- Player amortisation: First-team players' registrations (note 15.3.2.a).
- Transfer fees receivable: Entidades deportivas deudoras.
- Equity: Fondos propios −€10,692,170, value adjustments for the concursal debt −€13,017,220, grants €12,736,620.
- Equity: Fondos propios −€711,790, value adjustments for the concursal debt −€10,784,550, grants €14,689,210.
- Share capital: Subscribed capital after the act published on 2026-06-12, not at the financial year end.
- Provisions: Short-term provisions.
- Financial debt: Bank debt €21,048,250 (OLB assignment of the CVC fourth-tranche receivable), LaLiga-CVC participating loan €35,383,050, Fasanara loan €5,397,710 and TV-rights advances (Rights & Media) €3,764,670; concursal debt (€3.04m) is not included.
- Financial debt: Bank debt €20,535,340 (mainly the OLB assignment of the CVC fourth-tranche receivable), LaLiga-CVC participating loan €37,071,950 and TV-rights advances (Rights & Media) €1,680,410; concursal debt (€4.07m) is not included.
- Financial debt: Bank debt €24,066,450 plus, within long-term other financial liabilities, the LaLiga-CVC loan €20,185,058 and the OLB assignment of the CVC fourth-tranche receivable €17,376,412.
- Financial debt: Deudas con entidades de crédito, long €11,278,070 and short €7,725,090.
- Tax and social security debt: Otras deudas con las Administraciones Públicas.
- Transfer fees payable: Entidades deportivas acreedoras.
- Transfer fees payable: Deudas con entidades deportivas.
- Shareholder loans: Debts with group companies and associates (long €5,016,620, short €13,026,930): loans from significant shareholders per the related-party note.
- Shareholder loans: Debts with group companies and associates, long €36,809,180 and short €14,318,860 (the subsidiary Levante UD Nuevos Desarrollos and significant shareholders, not split in the notes).
- Shareholder loans: Deudas con empresas del grupo y asociadas a largo plazo.
- Capital increase: Sum of the season's registered nominal increases (acts in the record note); share premium not included.
- Capital increase: Aumentos de capital: capital €797,290 and share premium €265,320.
- Capital increase: Conversion of financial liabilities into equity: Bizas Capital's participating loan (capital €4,501,910, share premium €1,498,140), approved on 26 June 2024.
- Employees: Average headcount.
2025-26: Sources: Boletín Oficial del Registro Mercantil (BOE), Boletín Oficial del Registro Mercantil (BOE)2024-25: Source: Levante UD2023-24: Source: Levante UD2022-23: Source: Levante UD2021-22: Source: Levante UD
League figures, wage bills, budgets and public money 9 records
| Season | TV money | Squad cost limit | Source |
|---|---|---|---|
| 2025-26 | €35.5mmaximum | Source: LaLiga (Liga Nacional de Fútbol Profesional) | |
| 2024-25 | €6.23mpaid | €4.27mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2023-24 | €7.82mpaid | €4.75mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2022-23 | €9.12mpaid | €11.9mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| 2021-22 | €49.4mpaid | €32.1mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
Where Atlético Levante has played
Season by season
- 2026-275Tercera Federación, Grupo 6
- 2025-265Tercera Federación, Grupo 6
- 2024-255Tercera Federación, Grupo 6
- 2023-245Tercera Federación, Grupo 6
- 2022-235Tercera Federación, Grupo 6
- 2021-224Segunda Federación, Grupo 5, relegated
- 2020-213Segunda División B, Grupo 3-B, relegated
- 2019-203Segunda División B, Grupo 3
- 2018-193Segunda División B, Grupo 3
- 2017-184Tercera División, Grupo 6, promoted
- 2016-173Segunda División B, Grupo 3, relegated
Sources7
- LaLiga EA Sports: clubes LaLiga, League. Checked 3 October 2026.
- Levante UD: Danvila toma el control del club tras capitalizar otros 14 millones 2Playbook, News, 22 October 2025. Checked 3 October 2026.
- Relación de S.A.D. de fútbol Consejo Superior de Deportes, Regulator. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Ciudad Deportiva de Buñol Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Atlético Levante Unión Deportiva Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
- Tercera Federación - Grupo VI 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q32538).
