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28°28′ N 16°19′ W

CD Tenerife B

Tier 4Segunda Federación, Grupo 4Santa Cruz de Tenerife, Canarias, SpainOn the globe

Reserve side of CD Tenerife

Founded
1912
Ground
Ciudad Deportiva de Geneto2,400 seats

Who owns CD Tenerife B

Reserve side of CD Tenerife, fielded by the same entity.

Company, owner not identified

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 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

Tenerife B’s finances

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

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 B has played

4516-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-274Segunda Federación, Grupo 4
  2. 2025-264Segunda Federación, Grupo 5
  3. 2024-254Segunda Federación, Grupo 5
  4. 2023-245Tercera Federación, Grupo 12, promoted
  5. 2022-235Tercera Federación, Grupo 12
  6. 2021-225Tercera Federación, Grupo 12
  7. 2020-214Tercera División, Grupo 12
  8. 2019-204Tercera División, Grupo 12
  9. 2018-194Tercera División, Grupo 12
  10. 2017-184Tercera División, Grupo 12
  11. 2016-174Tercera División, Grupo 12
Sources13

Also on Wikidata (Q5010143).

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