Additions
| from | Name | Pos | Team | Team | ||
|---|---|---|---|---|---|---|
| 11/2026 |  | Aitor Torrico | FW |  | CD Basconia | CD Basconia |
| 08/2026 | | Sarasketa | FW |  | SD Eibar | Eibar |
| 07/2026 | | Oscar Aguirre | ||||
| 07/2026 | | Oihan Mimenza | ||||
| 07/2026 | | Iker Pagazartundua | GK | | CD Basconia | CD Basconia |
| 07/2026 | | Simón García | GK | | CD Basconia | CD Basconia |
| 07/2026 | | Unai Egiluz | DF |  | Athletic Club | Athletic |
| 07/2026 | | Zarandona | DF | | CD Basconia | CD Basconia |
| 07/2026 | | Aingeru Olabarrieta | FW |  | FC Andorra | FC Andorra |
| 07/2026 | | Christian Imga | FW |  | Athletic Club U19 | Bilbao U19 |
| 07/2026 | | Danel Narvarte | FW | | Athletic Club U19 | Bilbao U19 |
| 07/2026 | | Txus Vizcay | FW |  | Arenas de Getxo | Arenas de Getxo |
| 07/2026 | | Bittor Llopis | MA | | CD Basconia | CD Basconia |
Departures
| from | Name | Pos | Team | Team | ||
|---|---|---|---|---|---|---|
| 08/2026 | | Manex Guibelalde | MF |  | Grasshopper Club Zürich | Grasshoppers |
| 07/2026 | | Éder García | FW |  | Córdoba CF | Córdoba |
| 07/2026 | | Ibon Sánchez | MF |  | Cádiz CF | Cádiz |
| 07/2026 | | Ibai Sanz | FW | | Córdoba CF | Córdoba |
| 07/2026 | | Eric | GK |  | UD Logroñés Promesas | UD Logroñés Promesas |
| 07/2026 | | Zugatz | GK | | CD Basconia | CD Basconia |
| 07/2026 | | Carril | DF | | CD Basconia | CD Basconia |
| 07/2026 | | David Osipov | DF | | UD Logroñés Promesas | UD Logroñés Promesas |
| 07/2026 | | Iker Alday | DF |  | Real Avilés | Real Avilés |
| 07/2026 |  | Johaneko Louis-Jean | DF | | Athletic Club | Athletic |
| 07/2026 | | Mikel | DF | | CD Basconia | CD Basconia |
| 07/2026 | | Oier Unamuno | DF | | CD Basconia | CD Basconia |
| 07/2026 | | Pablo Martínez | DF | | CD Basconia | CD Basconia |
| 07/2026 | | Urko | DF | | CD Basconia | CD Basconia |
| 07/2026 | | Xabier Irurita | DF |  | AD Alcorcón | Alcorcón |
| 07/2026 | | Eneko Ellakuria | MF | | CD Basconia | CD Basconia |
| 07/2026 | | Unax | MF | | CD Basconia | CD Basconia |
| 07/2026 | | Elijah Gift | FW | | Athletic Club | Athletic |
| 07/2026 |  | Xantiago | FW | | CD Basconia | CD Basconia |
| 07/2026 | | Jokin Aranbarri | MA | | SD Eibar | Eibar |
| 07/2026 | | Balenziaga | AS-CO | | SD Eibar | Eibar |