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40°29′ N 3°37′ W

Rayo Vallecano B

Tier 5Tercera Federación, Grupo 7Madrid, SpainOn the globe

Reserve side of Rayo Vallecano

Founded
1956
Ground
Ciudad Deportiva3,000 seats

Who owns Rayo Vallecano B

Reserve side of Rayo Vallecano, fielded by the same entity.

Owned by investorsOwner 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.

Fields the first teamRayo Vallecano de Madrid, S.A.D.Sociedad anónima, Spain, NIF A28402592
  • 98.6%controls
    Raúl Martín PresaPerson, SpainSince May 2011, figure as of May 2011Wikipedia only: bought 98.6% from the Ruiz-Mateos family in May 2011. 2Playbook (May 2026) names him as the club's president.Low confidenceSource: Wikipedia (es)

Rayo Vallecano B’s finances

From its published accounts and league records. Figures compare only with clubs at the tier it played that season.

Revenue€56.0m2024-25
Staff costs€35.3m2024-25
Net result€1.51m2024-25
TV money from the league€42.7m2024-25
Equity
€39.3m
accounts, 2024-25
Squad cost limit
€47.0m
maximum, 2025-26
Public money
€541k
awarded, 2022, 2 records

The accounts

Rayo Vallecano de Madrid, S.A.D., the entity that fields the team · 2020-21 to 2024-25

Line2024-25Tier 1 · audited2023-24Tier 1 · audited2022-23Tier 1 · audited2021-22Tier 1 · audited2020-21Tier 2 · audited
Profit and loss
Revenue€56.0m€55.3m€55.2m€52.3m€10.4m
TV money€43.2m€45.9m€46.1m€46.7m€8.72m
Matchday€5.15m1€4.20m2€3.87m3€2.31m4€38.9k5
Sponsorship€7.11m6€4.81m6€4.89m6€3.08m6€1.47m6
Commercial€558k7€349k7€357k7€282k7€201k7
Subsidies€1.50m€1.29m€461k€402k€170k
Other revenue€473k8€478k8€644k8€1.19m8€777k8
Player sales€1.50m9€4.77m9€127k9€832k9€2.14m10
Staff costs€35.3m€34.8m€33.5m€26.5m€13.8m
Wage bill€32.8m11€33.1m11€32.6m11€24.9m11€9.42m11
Players' wages€32.4m12€30.3m13€30.0m14€22.2m15€11.0m16
Other operating costs€14.6m€12.3m€24.7m17€14.9m€4.16m
Travel€514k€428k€834k€490k€335k
Player amortisation€7.04m€7.58m18€5.55m€4.50m€4.64m
Other depreciation€3,330€4,871€6,629€9,992€24.3k
Operating result€1.50m€5.01m−€216k19€5.07m−€9.27m
Financial result−€43.4k−€44.7k€341k−€113k−€81.7k
Result before tax€1.46m€4.96m€125k€4.96m−€9.35m
Income tax−€53.4k20€960k−€150k20€1.26m−€2.28m20
Net result€1.51m€4.00m€275k€3.70m−€7.07m
Balance sheet
Total assets€95.6m€100.3m€90.3m€92.1m€84.4m
Non-current assets€42.2m€47.8m€47.1m€41.4m€44.3m
Player registrations (book value)€13.1m€19.4m€14.6m€9.16m€9.17m
Property and equipment€2,021€4,368€8,153€13.4k€21.2k
Current assets€53.4m€52.5m€43.2m€50.6m€40.1m
Transfer fees receivable€1.81m21€5.99m22€4.24m23€5.32m23€13.8m24
Cash€39.7m€39.8m€31.0m€12.6m€21.0m
Equity€39.3m€37.8m€33.8m€33.4m€29.7m
Share capital€5.91m€5.91m€5.91m€5.91m€5.91m
Liabilities€56.2m€62.4m€56.5m€58.6m€54.7m
Non-current liabilities€32.9m€36.1m€34.8m€40.6m€40.9m
Current liabilities€23.3m€26.3m€21.7m€18.0m€13.7m
Provisions€30.9m25€30.9m26€31.0m27€38.7m28€36.4m29
Financial debt€1.20m30€1.16m30€1.65m31€1.70m30€2.24m30
Tax and social security debt€2.21m32€1.81m33€2.68m34€1.32m35€746k34
Transfer fees payable€6.16m36€12.0m37€4.87m38€2.84m39€1.90m40
Cash flow
Cash from operations−€114k€18.8m€12.6m€11.5m−€4.00m
Cash from investing−€2,505−€9.61m€5.89m−€19.4m€6.02m
Cash from financing€39.2k−€488k−€44.1k−€548k—
Net change in cash−€77.6k41€8.75m€18.4m42−€8.43m€2.02m43
Transfers and people
Employees1184412644103441674413744
Players72457146544786488349
Notes on 49 figures, in the accounts’ own words
  1. Matchday: Competitions €1,990,518.60, members and season tickets €3,155,611.58.
  2. Matchday: Competitions €1,460,163.25, members and season tickets €2,735,036.37.
  3. Matchday: Competitions €1,513,536.14, members and season tickets €2,357,292.88.
  4. Matchday: Competitions €1,029,706.09, members and season tickets €1,278,719.01.
  5. Matchday: Competitions only; no members' or season-ticket income (matches behind closed doors).
  6. Sponsorship: Ingresos por publicidad.
  7. Commercial: Ingresos por comercialización.
  8. Other revenue: Ingresos accesorios y otros de gestión corriente.
  9. Player sales: Gain on player transfers, net of book value (resultados procedentes de la transferencia de jugadores).
  10. Player sales: Gain on player transfers €2,715,000 less impairment and losses €578,637.48 (deterioro y resultado por enajenaciones).
  11. Wage bill: Sum of the sueldos y salarios lines of non-sporting staff and the registrable and non-registrable squads.
  12. Players' wages: Registrable squad (inscribible en LaLiga): wages €30,615,356.01, social security and collective bonuses.
  13. Players' wages: Registrable squad (inscribible en LaLiga): wages €29,152,838.67, severance €711,898.58 and social security.
  14. Players' wages: Registrable squad (inscribible en LaLiga): wages €29,538,352.43 and social security.
  15. Players' wages: Registrable squad (inscribible en LaLiga): wages €21,466,349.29, severance, social security and collective bonuses.
  16. Players' wages: Registrable squad (inscribible en LaLiga): wages €7,314,942.63, collective bonuses €3,377,383 and social security.
  17. Other operating costs: Includes €11,981,894.87 of impairment and provisions on trade receivables.
  18. Player amortisation: Registrable squad €6,454,546.01 and non-registrable €1,129,032.26.
  19. Operating result: After a €7,948,226.29 release of provisions.
  20. Income tax: Tax income.
  21. Transfer fees receivable: Deudores, entidades deportivas: non-current €484,000, current €1,330,389.25.
  22. Transfer fees receivable: Deudores, entidades deportivas: non-current €300,000, current €5,686,031.49.
  23. Transfer fees receivable: Deudores, entidades deportivas (current).
  24. Transfer fees receivable: Deudores, entidades deportivas: non-current €3,000,000, current €10,766,457.84.
  25. Provisions: Long-term €29,829,691.51 (of which €29,740,430.06 for tax claims in criminal proceedings) and short-term €1,067,493.35.
  26. Provisions: Long-term €29,831,340.86 and short-term €1,052,788.09.
  27. Provisions: Long-term €29,828,540.86 and short-term €1,158,696.14.
  28. Provisions: Long-term €37,776,011.15 and short-term €915,314.97.
  29. Provisions: Long-term €34,947,962.84 and short-term €1,434,424.60.
  30. Financial debt: Deudas a largo y corto plazo: other financial liabilities, the long-term part being debt under the creditors' agreement at amortised cost; no bank borrowing.
  31. Financial debt: Deudas a largo y corto plazo: other financial liabilities, the long-term part being debt under the creditors' agreement at amortised cost; bank balance −€10,356.63.
  32. Tax and social security debt: Current tax liabilities €654,212.74 and other debts with public administrations €1,556,234.50.
  33. Tax and social security debt: Current tax liabilities €93,156.59 and other debts with public administrations €1,719,440.50.
  34. Tax and social security debt: Other debts with public administrations; no current tax liability.
  35. Tax and social security debt: Current tax liabilities €272,813.81 and other debts with public administrations €1,050,986.76.
  36. Transfer fees payable: Acreedores, entidades deportivas: non-current €1,500,000, current €4,659,982.86.
  37. Transfer fees payable: Acreedores, entidades deportivas: non-current €4,100,000, current €7,910,585.32.
  38. Transfer fees payable: Acreedores, entidades deportivas: non-current €3,000,000, current €1,867,092.06.
  39. Transfer fees payable: Acreedores, entidades deportivas (current).
  40. Transfer fees payable: Acreedores, entidades deportivas: non-current €298,400, current €1,599,051.75.
  41. Net change in cash: Includes −€42.55 of exchange differences.
  42. Net change in cash: Includes €1,978.23 of exchange differences.
  43. Net change in cash: No financing flows.
  44. Employees: Headcount at year end including three directors (the notes give no average).
  45. Players: Players at year end: 55 men and 17 women.
  46. Players: Players at year end: 56 men and 15 women.
  47. Players: Players at year end.
  48. Players: Players at year end: 63 men and 23 women.
  49. Players: Players at year end: 60 men and 23 women.

2024-25: Source: Rayo Vallecano2023-24: Source: Rayo Vallecano2022-23: Source: Rayo Vallecano2021-22: Source: Rayo Vallecano2020-21: Sources: Rayo Vallecano, Rayo Vallecano

League figures, wage bills, budgets and public money 11 records
SeasonTV moneySquad cost limitSource
2025-26€47.0mmaximumSource: LaLiga (Liga Nacional de Fútbol Profesional)
2024-25€42.7mpaid€45.4mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2023-24€45.4mpaid€51.5mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2022-23€45.4mpaid€49.9mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
2021-22€45.9mpaid€41.8mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
Public money, season or yearTotalRecords
2022€541kawarded2
  • 8 September 2022€1,695awarded from CONSEJERÍA DE CULTURA, TURISMO Y DEPORTE: Subvenciones a Asociaciones Deportivas Madrileñas excepto Federaciones. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 30 June 2022€539kawarded from CONSEJO SUPERIOR DE DEPORTES: CONVOCATORIA DE AYUDAS A CLUBES Y SAD PARTICIPANTES EN LA MÁXIMA CATEGORÍA FEMENINA DE FÚTBOL PARA ACOMETER LAS MEJORAS ESTRUCTURALES NECESARIAS PARA LA COMPETICIÓN, CON CARGO A LOS FONDOS EUROPEOS DEL PLAN DE RECUPERACIÓN, TRANSFORMACIÓN Y RESILIENCIA. Source: Base de Datos Nacional de Subvenciones (IGAE)

Where Rayo Vallecano B has played

4516-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-275Tercera Federación, Grupo 7
  2. 2025-264Segunda Federación, Grupo 5, relegated
  3. 2024-255Tercera Federación, Grupo 7, promoted
  4. 2023-245Tercera Federación, Grupo 7
  5. 2022-235Tercera Federación, Grupo 7
  6. 2021-225Tercera Federación, Grupo 7
  7. 2020-214Tercera División, Grupo 7
  8. 2019-204Tercera División, Grupo 7
  9. 2018-194Tercera División, Grupo 7
  10. 2017-184Tercera División, Grupo 7
  11. 2016-174Tercera División, Grupo 7
Sources7

Also on Wikidata (Q1908962).

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