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.
- 98.6%controlsRaúl Martín PresaSince 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.
- 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
| Line | 2024-25Tier 1 · audited | 2023-24Tier 1 · audited | 2022-23Tier 1 · audited | 2021-22Tier 1 · audited | 2020-21Tier 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 | |||||
| Employees | 11844 | 12644 | 10344 | 16744 | 13744 |
| Players | 7245 | 7146 | 5447 | 8648 | 8349 |
Notes on 49 figures, in the accounts’ own words
- Matchday: Competitions €1,990,518.60, members and season tickets €3,155,611.58.
- Matchday: Competitions €1,460,163.25, members and season tickets €2,735,036.37.
- Matchday: Competitions €1,513,536.14, members and season tickets €2,357,292.88.
- Matchday: Competitions €1,029,706.09, members and season tickets €1,278,719.01.
- Matchday: Competitions only; no members' or season-ticket income (matches behind closed doors).
- Sponsorship: Ingresos por publicidad.
- Commercial: Ingresos por comercialización.
- Other revenue: Ingresos accesorios y otros de gestión corriente.
- Player sales: Gain on player transfers, net of book value (resultados procedentes de la transferencia de jugadores).
- Player sales: Gain on player transfers €2,715,000 less impairment and losses €578,637.48 (deterioro y resultado por enajenaciones).
- Wage bill: Sum of the sueldos y salarios lines of non-sporting staff and the registrable and non-registrable squads.
- Players' wages: Registrable squad (inscribible en LaLiga): wages €30,615,356.01, social security and collective bonuses.
- Players' wages: Registrable squad (inscribible en LaLiga): wages €29,152,838.67, severance €711,898.58 and social security.
- Players' wages: Registrable squad (inscribible en LaLiga): wages €29,538,352.43 and social security.
- Players' wages: Registrable squad (inscribible en LaLiga): wages €21,466,349.29, severance, social security and collective bonuses.
- Players' wages: Registrable squad (inscribible en LaLiga): wages €7,314,942.63, collective bonuses €3,377,383 and social security.
- Other operating costs: Includes €11,981,894.87 of impairment and provisions on trade receivables.
- Player amortisation: Registrable squad €6,454,546.01 and non-registrable €1,129,032.26.
- Operating result: After a €7,948,226.29 release of provisions.
- Income tax: Tax income.
- Transfer fees receivable: Deudores, entidades deportivas: non-current €484,000, current €1,330,389.25.
- Transfer fees receivable: Deudores, entidades deportivas: non-current €300,000, current €5,686,031.49.
- Transfer fees receivable: Deudores, entidades deportivas (current).
- Transfer fees receivable: Deudores, entidades deportivas: non-current €3,000,000, current €10,766,457.84.
- 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.
- Provisions: Long-term €29,831,340.86 and short-term €1,052,788.09.
- Provisions: Long-term €29,828,540.86 and short-term €1,158,696.14.
- Provisions: Long-term €37,776,011.15 and short-term €915,314.97.
- Provisions: Long-term €34,947,962.84 and short-term €1,434,424.60.
- 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.
- 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.
- Tax and social security debt: Current tax liabilities €654,212.74 and other debts with public administrations €1,556,234.50.
- Tax and social security debt: Current tax liabilities €93,156.59 and other debts with public administrations €1,719,440.50.
- Tax and social security debt: Other debts with public administrations; no current tax liability.
- Tax and social security debt: Current tax liabilities €272,813.81 and other debts with public administrations €1,050,986.76.
- Transfer fees payable: Acreedores, entidades deportivas: non-current €1,500,000, current €4,659,982.86.
- Transfer fees payable: Acreedores, entidades deportivas: non-current €4,100,000, current €7,910,585.32.
- Transfer fees payable: Acreedores, entidades deportivas: non-current €3,000,000, current €1,867,092.06.
- Transfer fees payable: Acreedores, entidades deportivas (current).
- Transfer fees payable: Acreedores, entidades deportivas: non-current €298,400, current €1,599,051.75.
- Net change in cash: Includes −€42.55 of exchange differences.
- Net change in cash: Includes €1,978.23 of exchange differences.
- Net change in cash: No financing flows.
- Employees: Headcount at year end including three directors (the notes give no average).
- Players: Players at year end: 55 men and 17 women.
- Players: Players at year end: 56 men and 15 women.
- Players: Players at year end.
- Players: Players at year end: 63 men and 23 women.
- 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
| Season | TV money | Squad cost limit | Source |
|---|---|---|---|
| 2025-26 | €47.0mmaximum | Source: LaLiga (Liga Nacional de Fútbol Profesional) | |
| 2024-25 | €42.7mpaid | €45.4mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2023-24 | €45.4mpaid | €51.5mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2022-23 | €45.4mpaid | €49.9mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| 2021-22 | €45.9mpaid | €41.8mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| Public money, season or year | Total | Records |
|---|---|---|
| 2022 | €541kawarded | 2 |
- 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
Season by season
- 2026-275Tercera Federación, Grupo 7
- 2025-264Segunda Federación, Grupo 5, relegated
- 2024-255Tercera Federación, Grupo 7, promoted
- 2023-245Tercera Federación, Grupo 7
- 2022-235Tercera Federación, Grupo 7
- 2021-225Tercera Federación, Grupo 7
- 2020-214Tercera División, Grupo 7
- 2019-204Tercera División, Grupo 7
- 2018-194Tercera División, Grupo 7
- 2017-184Tercera División, Grupo 7
- 2016-174Tercera División, Grupo 7
Sources7
- Aviso legal Rayo Vallecano, Club. Checked 3 October 2026.
- LaLiga EA Sports: clubes LaLiga, League. 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.
- Rayo Vallecano de Madrid Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
- Tercera Federación - Grupo VII 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
- Rayo Vallecano de Madrid "B" Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q1908962).
