Additions
| from | Name | Pos | Team | Team | ||
|---|---|---|---|---|---|---|
| 07/2006 |  | de Miguel | GK |  | CE Sabadell | Sabadell |
| 07/2006 | | Fran | GK | |||
| 07/2006 |  | Grégory Béranger | DF |  | Racing Ferrol | Racing Ferrol |
| 07/2006 | | Boris | DF |  | Real Sociedad | Real Sociedad |
| 07/2006 | | Jaio | DF |  | Gimnàstic de Tarragona | Nàstic |
| 07/2006 | | Juanra | DF |  | Levante UD B | Levante B |
| 07/2006 | | Sergio Ortega | DF |  | Rayo Cantabria | Rayo Cantabria |
| 07/2006 | | Sietes | DF |  | Watford FC | Watford |
| 07/2006 |  | Baio Suleimane | DF | |||
| 07/2006 |  | Julio Álvarez | MF |  | Real Murcia | Murcia |
| 07/2006 | | Felipe | MF |  | Athletic Club | Athletic |
| 07/2006 | | Fran Moreno | MF |  | CA Osasuna | Osasuna |
| 07/2006 | | Javi Chino | MF | |||
| 07/2006 | | Mario | MF |  | UD Las Palmas | UD Las Palmas |
| 07/2006 | | Nagore | MF |  | Levante UD | Levante |
| 07/2006 | | Pablo Lago | MF |  | Sporting Gijón | Sporting Gijón |
| 07/2006 | | Pulido | MF | | Real Murcia | Murcia |
| 07/2006 | | Bolo | FW | | Gimnàstic de Tarragona | Nàstic |
| 07/2006 |  | Kenji Fukuda | FW |  | CD Castellón | CD Castellón |
| 07/2006 | | Gorka Brit | FW |  | SD Eibar | Eibar |
| 07/2006 |  | Dwight Pezzarossi | FW | | Racing Ferrol | Racing Ferrol |
| 07/2006 | | Rafa Jordà | FW |  | Benidorm CD | Benidorm CD |
Departures
| from | Name | Pos | Team | Team | ||
|---|---|---|---|---|---|---|
| 01/2007 | | Mario | MF |  | Zamora CF | Zamora |
| 07/2006 | | Juanma | GK |  | Mérida AD | Mérida AD |
| 07/2006 | | Ángel | DF |  | CF Palencia | CF Palencia |
| 07/2006 | | Antonio | DF |  | Córdoba CF | Córdoba |
| 07/2006 | | Corredoira | DF | | Racing Ferrol | Racing Ferrol |
| 07/2006 |  | Patricio Graff | DF |  | Hércules CF | Hércules |
| 07/2006 | | Juanpa | DF |  | Lorca Deportiva | Lorca Deportiva |
| 07/2006 | | Navas | DF |  | UE Sant Andreu | UE Sant Andreu |
| 07/2006 | | Ochoa | DF | | Real Murcia | Murcia |
| 07/2006 | | Rubén | DF |  | Terrassa FC | Terrassa FC |
| 07/2006 | | Yanguas | DF |  | CD Alfaro | CD Alfaro |
| 07/2006 | | Ibon Gutiérrez | MF | | CD Castellón | CD Castellón |
| 07/2006 | | Ariel Montenegro | MF | | Hércules CF | Hércules |
| 07/2006 | | Pablo Niño | MF | | Mérida AD | Mérida AD |
| 07/2006 | | Trashorras | MF | | UD Las Palmas | UD Las Palmas |
| 07/2006 | | Azkorra | FW |  | Albacete | Albacete |
| 07/2006 | | Luis Tevenet | FW |  | Lleida CF | Lleida |
| 07/2006 | | Miguel | FW |  | Elche CF | Elche CF |
| 07/2006 | | Pineda | FW | | Córdoba CF | Córdoba |
| 07/2006 |  | Hámilton Ricard | FW |  | Danubio | Danubio |