The money in Segunda División
What it takes to play in Segunda División, what it pays, and how its clubs do.
- Extra on arrival
- €6.46m
- CSD figure (first summand)
- Central money per club
- €5.57m–€9.78m
- TV money, 2021-22paid
- Typical staff costs
- €13.0m
- wages and social charges, median of 26 clubs
- Typical club revenue
- €14.7m
- median of 26 clubs' latest accounts at this tier
- Typical club result
- −€1.37m
- median of 26 clubs' latest accounts at this tier
What it takes to play here
The 2026-27 rules from the league’s and federation’s own regulations, sorted by when they cost money.
Once, on arrival
Paid in the season a club joins, and again each time it comes back.
- Minimum capital: CSD figure (first summand)€6.46mSADs and clubs entering professional football, i.e. promoted to Segunda. RD 1251/1999 art. 3.2.a; CSD resolution of 11 March 2026. Sources: Boletín Oficial del Estado, Boletín Oficial del Estado
Conditions, pay, squad, ground and reporting rules 7
Conditions
Requirements, not payments, though some can force an owner to put in money.
- Ownership approval25% share of voting rightsLey 39/2022 art. 67.2. Source: Boletín Oficial del Estado
- Multi-club ownership5% share of voting rightsLey 39/2022 art. 68.2. Source: Boletín Oficial del Estado
- Legal formSAD or club deportivoLey 39/2022. Source: Boletín Oficial del Estado
Pay and spending
- Parachuteclubs relegated to Primera Federación share 10% of the compensation fundclubs relegated from Segunda División. RDL 5/2015 art. 6.1.a. Source: Boletín Oficial del Estado
- Squad cost limitclub-specific limit set by LaLiga (Límite de Coste de Plantilla Deportiva)LaLiga Normas de Elaboración de Presupuestos. Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
Squad
- Squad size25 first-team licences (maximum)Source: Real Federación Española de Fútbol
- Non-EU players2 non-EU players in the first-team squad (maximum)Source: Real Federación Española de Fútbol
Money in from the league and federation
Central payments to the division’s clubs, the latest season first. A maximum is the most a club can get, not what it received.
The division’s accounts
Every club in the division added together, from the league’s or federation’s annual report, season by season. The latest season is the brighter column.
Every line, season by season
| All clubs together | 2026-27 | 2025-26 | 2024-25 | 2023-24 | 2022-23 | 2021-22 |
|---|---|---|---|---|---|---|
| Revenue | €399.1m | €333.7m | €355.4m | €322.1m | ||
| TV money | €142.3m | €144.3m | €153.7m | €161.5m | ||
| Matchday | €86.2m | €62.1m | €53.7m | €37.9m | ||
| Sponsorship | €49.3m | €24.7m | €36.7m | €28.6m | ||
| Commercial | €77.1m | €40.5m | €54.6m | €40.1m | ||
| Wage bill | €304.0m | €271.1m | €276.2m | €241.4m | ||
| Other operating costs | €167.0m | €135.1m | €145.7m | €127.5m | ||
| Operating result | −€90.7m | −€43.6m | −€58.6m | −€58.6m | ||
| Net result | −€78.3m | −€44.4m | −€63.8m | −€58.6m | ||
| Equity | €213.4m | €190.0m | €184.1m | €296.9m | ||
| Liabilities | €929.4m | €786.2m | €689.6m | €477.5m | ||
| Financial debt | €908.3m | €461.4m | €435.9m | €286.4m | ||
| Capital increase | €61.9m | −€4.00m | €20.6m | €29.8m | ||
| Clubs in profit | 9 | 6 |
Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
A typical club here
Each club’s latest published figures, one dot a club, the white mark the median. Only clubs that publish are counted, so the sample may lean towards larger or better-run clubs.
What Segunda División clubs earn and spend
Every figure a club or its league publishes, on one scale: what comes in, what goes out on staff, and the caps that limit it. Each lane says what its amounts are; a cap is not money spent.
- Money in
- Money out
- A limit, not money spent
Revenueaccounts · 15 clubs
TV moneypaid · 18 clubs
Staff costsaccounts · 15 clubs
Squad cost limitmaximum · 19 clubs
Read as a table
| Club | Revenue | TV money | Staff costs | Squad cost limit |
|---|---|---|---|---|
| Albacete Balompié | €9.84m (2024-25) | €5.64m (2024-25) | €7.81m (2024-25) | €8.51m (2025-26) |
| UD Almería | €66.5m (2023-24) | €8.33m (2024-25) | €46.3m (2023-24) | €3.40m (2025-26) |
| FC Andorra | €6.27m (2023-24) | €6.46m (2025-26) | ||
| Burgos CF | €11.2m (2023-24) | €5.95m (2024-25) | €8.07m (2023-24) | €8.51m (2025-26) |
| Cádiz CF | €19.9m (2024-25) | €8.83m (2024-25) | €18.9m (2024-25) | €7.07m (2025-26) |
| CD Castellón | €5.31m (2024-25) | €11.3m (2025-26) | ||
| AD Ceuta FC | €6.71m (2025-26) | |||
| Córdoba CF | €5.94m (2024-25) | €10.1m (2025-26) | ||
| SD Eibar | €10.7m (2024-25) | €7.12m (2024-25) | €11.3m (2024-25) | €8.98m (2025-26) |
| CD Eldense | €9.10m (2024-25) | €5.28m (2024-25) | €6.16m (2024-25) | €5.86m (2024-25) |
| Girona FC | €110.9m (2024-25) | €55.6m (2024-25) | €76.6m (2024-25) | €75.4m (2025-26) |
| Granada CF | €61.7m (2023-24) | €8.15m (2024-25) | €49.6m (2023-24) | €4.30m (2025-26) |
| UD Las Palmas | €66.9m (2024-25) | €40.6m (2024-25) | €36.3m (2024-25) | €13.4m (2025-26) |
| CD Leganés | €54.7m (2024-25) | €39.9m (2024-25) | €28.9m (2024-25) | €14.8m (2025-26) |
| RCD Mallorca | €72.6m (2024-25) | €43.9m (2024-25) | €53.5m (2024-25) | €60.9m (2025-26) |
| Real Oviedo | €23.1m (2024-25) | €7.18m (2024-25) | €19.6m (2024-25) | €45.1m (2025-26) |
| Real Valladolid CF | €57.1m (2024-25) | €41.5m (2024-25) | €47.3m (2024-25) | €12.2m (2025-26) |
| CE Sabadell FC | €1.34m (2024-25) | €1.66m (2024-25) | ||
| Sporting de Gijón | €7.66m (2024-25) | €11.5m (2025-26) | ||
| CD Tenerife | €17.9m (2024-25) | €5.97m (2024-25) | €13.0m (2024-25) | €12.1m (2024-25) |
9 of 15 clubs here lost money in their latest accounts
Each club's net result, profit to the right of zero and loss to the left.
- Lost money
- Broke even or made a profit
Net result15 clubs
Segunda División against the tiers around it
Each club's revenue in its latest accounts, at the tier it played that season. Segunda División is marked; the tiers above and below are shown for comparison.
LaLigaTier 1 · 20 clubs
Segunda DivisiónTier 2 · 16 clubs
Primera FederaciónTier 3 · 18 clubs
Segunda FederaciónTier 4 · 8 clubs
Club by club
Each club’s latest published figures, largest first, with the season they cover. Figures compare only within the tier a club played in that season.
- Squad cost limit (maximum)
Girona FC2025-26€75.4m squad cost limit (maximum)
RCD Mallorca2025-26€60.9m squad cost limit (maximum)
Real Oviedo2025-26€45.1m squad cost limit (maximum)
CD Leganés2025-26€14.8m squad cost limit (maximum)
UD Las Palmas2025-26€13.4m squad cost limit (maximum)
Real Valladolid CF2025-26€12.2m squad cost limit (maximum)
CD Tenerife2024-25€12.1m squad cost limit (maximum)
Sporting de Gijón2025-26€11.5m squad cost limit (maximum)
CD Castellón2025-26€11.3m squad cost limit (maximum)
Córdoba CF2025-26€10.1m squad cost limit (maximum)
SD Eibar2025-26€8.98m squad cost limit (maximum)
Albacete Balompié2025-26€8.51m squad cost limit (maximum)
Burgos CF2025-26€8.51m squad cost limit (maximum)
Cádiz CF2025-26€7.07m squad cost limit (maximum)
AD Ceuta FC2025-26€6.71m squad cost limit (maximum)