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28°28′ N 16°16′ W

CD Tenerife

Tier 2Segunda DivisiónSanta Cruz de Tenerife, Canarias, SpainOn the globe

Founded
1922
Ground
Estadio Heliodoro Rodríguez López21,732 seats · opened 1925
Full name
Club Deportivo Tenerife
Website
clubdeportivotenerife.es
Reserve sides
CD Tenerife B, CD Tenerife C

Who owns CD Tenerife

Local businessman Rayco García has been the reference shareholder since February 2025, after buying José Miguel Garrido's shares; Garrido's group had run the club since 2022 under a syndication pact with other local investors.

Company, owner not identified

As of February 2025Medium confidenceSources: 2Playbook, Radio Televisión Canaria

From the pitch to the top

The company that fields the team, then each holder above it.

Fields the first teamClub Deportivo Tenerife, S.A.D.Sociedad anónima, Spain, NIF A38007555
  • Stake not knownsignificant
    Rayco GarcíaPerson, SpainSince February 2025, figure as of February 2025'Accionista de referencia' after buying José Miguel Garrido's shares; percentage not reported.Medium confidenceSources: 2Playbook, Radio Televisión Canaria

Changes of control

  1. February 2025

    Rayco García took control from José Miguel Garrido.

    Garrido agreed in December 2024 to sell his shares; the shareholders' meeting of February 2025 confirmed García as reference shareholder.

    Medium confidenceSources: Radio Televisión Canaria, 2Playbook

Tenerife’s finances

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

Against its tier

Tenerife's revenue of €17.9m is the 6th highest of the 16 Segunda División clubs with published accounts

In 2024-25 it spent €0.73 on staff for every €1 of revenue; the typical Segunda División club spent €0.79.

  • Tenerife
  • Other Segunda División clubs
Revenue16 clubs
Staff per €1 of revenue16 clubs

Each club's newest recorded accounts since 2021–22, at the tier it played that season. If that year's revenue cannot be separated from player trading, the club is omitted rather than using an older year. Coverage counts comparable accounts, not every club with financial data. Revenue excludes player-sale income. Where that income is included in the published total, we subtract the statement's separately reported player-trading figure. Some statements group loan fees and other player income with sale gains; those are removed together. Otherwise loan fees remain included. These are comparisons across accounting formats, not identical revenue definitions. Tenerife: Reported revenue €17.9m; player-sale gains already excluded. The scales are logarithmic.

Revenue€17.9m2024-25
Staff costs€13.0m2024-25
Net result−€4.85m2024-25
TV money from the league€5.97m2024-25
Equity
€13.6m
accounts, 2024-25
Squad cost limit
€12.1m
maximum, 2024-25
Public money
€307k
awarded, 2026, 2 records

The accounts

Club Deportivo Tenerife, S.A.D., the entity that fields the team · 2020-21 to 2024-25

2024-25Tier 2 · audited2023-24Tier 2 · audited2022-23Tier 2 · audited2021-22Tier 2 · audited2020-21Tier 2 · audited
Profit and loss
Revenue€17.9m€19.9m€17.4m€16.2m€12.1m
TV money€6.07m€6.96m€7.45m€7.06m€6.77m
League and federation distributions€148k1€74.6k1€140k1€268k1€355k1
Matchday€3.43m2€4.71m3€3.14m4€3.24m5€354k6
Sponsorship€6.76m7€6.89m8€5.69m9€5.49m10€4.82m11
Commercial€1.65m12€1.35m13€1.12m14€368k15€157k16
Subsidies€659k€265k€268k€404k€351k
Other revenue€319k17€450k18€456k19€569k20€407k21
Player sales€2.25m22€269k23€1.03m24−€13.7k25€4.88m26
Staff costs€13.0m27€11.5m28€10.2m29€11.3m30€10.5m31
Wage bill€10.5m32€9.98m33€8.20m34€9.71m35€8.72m36
Players' wages€8.54m37€7.29m37€6.27m37€7.14m38€7.10m37
Other operating costs€9.32m39€7.48m€6.88m€6.04m€5.80m
Travel€1.20m€1.02m€847k€923k€751k
Player amortisation€1.24m40€881k41€414k42€584k43€694k44
Other depreciation€1.59m€1.57m€1.34m€1.26m€1.25m
Operating result−€4.43m−€596k€500k−€1.79m€689k
Financial result−€421k−€383k−€495k−€225k−€212k
Result before tax−€4.85m−€978k€5,385−€2.01m€476k
Income tax—−€326k45−€87.6k45−€132k45−€70k45
Net result−€4.85m46−€652k€93k−€1.88m€546k
Balance sheet
Total assets€48.6m€44.5m€43.8m47€39.4m€32.5m
Non-current assets€38.4m€36.0m€35.4m€32.3m€27.5m
Player registrations (book value)€1.67m48€1.46m49€463k50€785k51€604k52
Property and equipment€21.7m€20.6m€20.2m€15.8m€11.2m
Current assets€10.2m€8.43m€8.44m€7.15m€4.98m
Transfer fees receivable€2.16m53€441k53€109k53€363k53€405k53
Cash€3.24m€3.88m€3.41m€988k€678k
Equity€13.6m54€19.3m55€17.1m56€15.5m57€16.3m58
Share capital€5.29m€5.29m€1.79m€1.79m€1.79m
Liabilities€35.0m€25.2m€26.8m€23.9m€16.2m
Non-current liabilities€20.6m€18.8m€17.4m€15.2m€11.0m
Current liabilities€14.4m59€6.35m€9.33m€8.73m€5.25m
Provisions€31.3k60€1,28760€70.9k60€50k60€0
Financial debt€16.3m61€13.8m62€15.1m63€10.4m64€7.19m65
Tax and social security debt€1.83m66€1.76m66€1.34m66€2.07m66€1.38m66
Transfer fees payable€943k67€1.07m68€826k69€959k70€640k71
Cash flow
Cash from operations−€1.40m€255k€427k−€143k−€6.86m
Cash from investing−€1.88m−€2.59m−€3.91m−€2.86m€4.80m
Cash from financing€2.65m€2.80m€5.91m€3.31m€1.04m
Net change in cash−€636k€469k€2.42m€309k−€1.01m
Money from owners
Capital increase—€3.50m72——€30.5k73
Transfers and people
Employees137.4774128.1474—180.6674137.6274
Players47.157545.537542.6776517560.575
Notes on 76 figures, in the accounts’ own words
  1. League and federation distributions: Ingresos de la LNFP.
  2. Matchday: Competitions €941,282.26, members and season tickets €2,486,275.12.
  3. Matchday: Competitions €1,956,010.71 (league €1,090,104.18, Copa del Rey €853,308.53), members and season tickets €2,757,975.26.
  4. Matchday: Competitions €806,474.09, members and season tickets €2,333,120.57.
  5. Matchday: Competitions €1,926,388.98, members and season tickets €1,317,355.32.
  6. Matchday: Competitions €59,427.42, members and season tickets €294,539.11 (matches behind closed doors).
  7. Sponsorship: Publicidad: static €418,326.40, dynamic €6,340,891.77.
  8. Sponsorship: Publicidad: static €845,421.53, dynamic €6,047,079.71.
  9. Sponsorship: Publicidad: static €509,041.30, dynamic €5,182,685.54.
  10. Sponsorship: Publicidad: static €378,043.54, dynamic €5,116,669.57.
  11. Sponsorship: Publicidad: static €387,503.78, dynamic €4,429,562.12.
  12. Commercial: Comercialización: shop €1,455,054.81.
  13. Commercial: Comercialización: shop €1,185,072.22.
  14. Commercial: Comercialización: shop €920,952.25.
  15. Commercial: Comercialización: shop €174,684.28.
  16. Commercial: Comercialización: shop €30,286.69.
  17. Other revenue: Otros ingresos de gestión €299,070.79 and player loan fees (cesiones) €20,000.
  18. Other revenue: Otros ingresos de gestión.
  19. Other revenue: Otros ingresos de gestión €401,341.34 and player loan fees (cesiones) €55,000.
  20. Other revenue: Otros ingresos de gestión €428,251.67 and player loan fees (cesiones) €141,000.
  21. Other revenue: Otros ingresos de gestión €346,727.03 and player loan fees (cesiones) €60,000.
  22. Player sales: Deterioro y resultado por enajenaciones del inmovilizado, net of book value: transfer gains €2,461,503.60 and other gains €237,850.99, less other losses €452,085.43.
  23. Player sales: Deterioro y resultado por enajenaciones del inmovilizado, net of book value: transfer gains €284,250 less losses €22,931.50, plus other fixed assets.
  24. Player sales: Deterioro y resultado por enajenaciones del inmovilizado, net of book value: transfer gains €1,286,795.45 less transfer losses €145,742.20, and a net loss of €110,564.20 on other fixed assets.
  25. Player sales: Deterioro y resultado por enajenaciones del inmovilizado, net of book value: gains €57,550 less losses €71,279.63 on player registrations.
  26. Player sales: Deterioro y resultado por enajenaciones del inmovilizado, net of book value: transfer gains €5,156,627.08 and other gains €130,650.12, less losses €384,308.95 and €24,923.58 on other assets.
  27. Staff costs: Non-sports staff €2,762,293.62 and sports staff €10,235,600.70.
  28. Staff costs: Non-sports staff €2,431,498.93 and sports staff €9,025,982.41.
  29. Staff costs: Non-sports staff €1,530,133.97 and sports staff €8,678,411.37.
  30. Staff costs: Non-sports staff €1,318,078.60 and sports staff €9,934,995.56.
  31. Staff costs: Non-sports staff €1,177,090.03 and sports staff €9,317,225.77.
  32. Wage bill: Sueldos y salarios: non-sports €1,995,418.67, registrable squad €7,244,342.90, non-registrable sports staff €1,268,504.16.
  33. Wage bill: Sueldos y salarios: non-sports €1,841,107.44, registrable squad €6,791,024.49, non-registrable sports staff €1,350,968.23.
  34. Wage bill: Sueldos y salarios: non-sports €1,076,099.58, registrable squad €5,311,865.99, non-registrable sports staff €1,815,505.78.
  35. Wage bill: Sueldos y salarios: non-sports €1,007,118.40, registrable squad €6,365,584.96, non-registrable sports staff €2,335,116.79.
  36. Wage bill: Sueldos y salarios: non-sports €903,374.22, registrable squad €6,082,200.45, non-registrable sports staff €1,736,224.77.
  37. Players' wages: Registrable squad cost (wages, severance and social security).
  38. Players' wages: Registrable squad cost (wages, severance, social security and collective bonuses).
  39. Other operating costs: Includes a €400,000 impairment of trade receivables.
  40. Player amortisation: Registrable €1,191,039.52 and non-registrable €44,178.31 players.
  41. Player amortisation: Registrable €814,221.50 and non-registrable €66,885.74 players.
  42. Player amortisation: Registrable €407,646.29 and non-registrable €6,018.34 players.
  43. Player amortisation: Registrable €575,759.03 and non-registrable €8,574.61 players.
  44. Player amortisation: Registrable €688,154.04 and non-registrable €6,018.33 players.
  45. Income tax: A tax income.
  46. Net result: No income tax booked.
  47. Total assets: Sum of the printed non-current and current assets (the total line is not legible in the scan).
  48. Player registrations (book value): Derechos de adquisición de jugadores; other sports intangibles €10,019,471.74 besides.
  49. Player registrations (book value): Derechos de adquisición de jugadores; the sports intangible assets total €12,483,677.23 with €11,020,354.24 of other sports intangibles.
  50. Player registrations (book value): Derechos de adquisición de jugadores; other sports intangibles €12,029,269.92 besides.
  51. Player registrations (book value): Derechos de adquisición de jugadores; other sports intangibles €13,060,350.20 besides.
  52. Player registrations (book value): Derechos de adquisición de jugadores; other sports intangibles €14,091,430.48 besides.
  53. Transfer fees receivable: Entidades deportivas, deudoras (current).
  54. Equity: Includes €16,894,952.90 of capital grants; fondos propios −€3,342,335.12.
  55. Equity: Includes €17,783,940.75 of capital grants; fondos propios €1,508,225.79.
  56. Equity: Includes €18,049,454.39 of capital grants; fondos propios −€989,195.63.
  57. Equity: Includes €16,555,938.69 of capital grants; fondos propios −€1,082,192.81.
  58. Equity: Includes €15,295,761.54 of capital grants; fondos propios €971,366.20.
  59. Current liabilities: Includes €3,908,598.79 of deferred income.
  60. Provisions: Short-term provisions.
  61. Financial debt: Bank debt €2,415,013.35 (mortgage, cards), LaLiga Impulso participating loan (CVC) €10,342,434.35 and a €3,551,175 financing from Rights and Media Funding against future broadcasting and commercial income; excludes agents' fees.
  62. Financial debt: Bank debt €3,217,985.27 (mortgage and ICO loan) and LaLiga Impulso participating loan (CVC) €10,607,527.86; excludes agents' fees payable.
  63. Financial debt: Bank debt €6,995,990.53 (mortgage, ICO loan, OLB Bank loan €2,598,533.92, cards) and LaLiga Impulso participating loan (CVC) €8,076,193.13; excludes agents' fees and €923,084.87 of other short-term debts.
  64. Financial debt: Bank debt €5,564,155.99 (mortgage, ICO loan, cards) and LaLiga Impulso participating loan (CVC) €4,844,463.60; excludes agents' fees and €2,399,770.88 owed to the training-ground contractor.
  65. Financial debt: Bank debt, long €5,536,101.84 and short term €1,656,442.45.
  66. Tax and social security debt: Deudas con las Administraciones Públicas (current).
  67. Transfer fees payable: Deudas con entidades deportivas (current): LaLiga, federations and clubs.
  68. Transfer fees payable: Deudas con entidades deportivas, short €936,463.95 (FIFA, LaLiga, federations, clubs) and long term €135,000.
  69. Transfer fees payable: Deudas con entidades deportivas (LaLiga, federations, clubs), long €161,466.01 and short term €664,182.32.
  70. Transfer fees payable: Deudas con entidades deportivas (LaLiga, federations, clubs), long €322,932.02 and short term €636,011.17.
  71. Transfer fees payable: Deudas con entidades deportivas (current).
  72. Capital increase: Aumentos de capital in the statement of changes in equity; cash flow 'emisión de instrumentos de patrimonio' the same.
  73. Capital increase: Aumentos de capital in the statement of changes in equity: capital €5,070 and share premium €25,400.70.
  74. Employees: Average headcount.
  75. Players: Average number of players (jugadores).
  76. Players: Average number of players (jugadores), 42.666.

2024-25: Source: CD Tenerife2023-24: Source: CD Tenerife2022-23: Source: CD Tenerife2021-22: Source: CD Tenerife2020-21: Source: CD Tenerife

League figures, wage bills, budgets and public money 26 records
SeasonTV moneySquad cost limitSource
2024-25€5.97mpaid€12.1mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2023-24€6.60mpaid€10.8mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2022-23€7.38mpaid€10.1mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
2021-22€6.97mpaid€9.12mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
Public money, season or yearTotalRecords
2026€307kawarded2
2025-26€195kawarded3
2025-26€45kmaximum3
2025€457kawarded1
2024€8,101awarded1
2023€126kawarded2
2022€5.97mawarded6
  • 10 July 2026€6,840awarded from CABILDO INSULAR DE TENERIFE: Convocatoria de subvenciones económicas destinadas para la ayuda a la cantera de las entidades deportivas tinerfeñas durante el año 2026.. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 30 April 2026€300kawarded from CONSEJERÍA DE EDUCACIÓN, FORMACIÓN PROFESIONAL, ACTIVIDAD FÍSICA Y DEPORTES: SUBV NOMINADA - CD TENERIFE 300.000€. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 2025-26€100kawarded from Real Federación Española de Fútbol: Programa Futuro, Segunda y Tercera Federación, T. 2025/2026 (Segunda Federación section): profesionalización €55,000 + fomento de la base €45,000.. Source: Real Federación Española de Fútbol
  • 2025-26€60kawarded from Real Federación Española de Fútbol: Programa Futuro, Primera Federación, T. 2025/2026 (Primera Federación section): laboralidad €60,000.. Source: Real Federación Española de Fútbol
  • 2025-26€35kawarded from Real Federación Española de Fútbol: Programa Futuro, Segunda y Tercera Federación, T. 2025/2026 (Tercera Federación section): profesionalización €35,000.. Source: Real Federación Española de Fútbol
  • 2025-26€20kmaximum from Real Federación Española de Fútbol: Programa Futuro, Primera Federación, T. 2025/2026 (Primera Federación section): incentivo económico €20,000 (importe variable o condicionado).. Source: Real Federación Española de Fútbol
  • 2025-26€20kmaximum from Real Federación Española de Fútbol: Programa Futuro, Segunda y Tercera Federación, T. 2025/2026 (Segunda Federación section): incentivo económico €10,000 + auditoría €7,500 + variable €2,500 (importe variable o condicionado).. Source: Real Federación Española de Fútbol
  • 2025-26€5,000maximum from Real Federación Española de Fútbol: Programa Futuro, Segunda y Tercera Federación, T. 2025/2026 (Tercera Federación section): incentivo económico €5,000 (importe variable o condicionado).. Source: Real Federación Española de Fútbol

Where Tenerife has played

23Rayco García16-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-272Segunda División
  2. 2025-263Primera Federación, Grupo 1, promoted
  3. 2024-252Segunda División, relegated
  4. 2023-242Segunda División
  5. 2022-232Segunda División
  6. 2021-222Segunda División
  7. 2020-212Segunda División
  8. 2019-202Segunda División
  9. 2018-192Segunda División
  10. 2017-182Segunda División
  11. 2016-172Segunda División

Not yet established

What we looked for and could not find in public sources. If you know, send a correction with a source.

  • The club's accountsNo free accounts found for 2016-17 to 2018-19 (seasons played in tiers 1–3). The club page lists audited accounts from 2020-21.
Sources10

Also on Wikidata (Q216661).

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