The 2006–07 Segunda División season (known this season as the LigaBBVA for sponsorship reasons) was the 76th since its establishment. The first matches of the season were played on 27 August 2006, and the season ended on 17 June 2007. Alavés, Cádiz and Málaga were the teams which were relegated from La Liga the previous season. Las Palmas, Salamanca, Ponferradina and Vecindario were the teams which were promoted from Segunda División B the previous season.
Source: LFP - Liga Adelante
Rules for classification: 1st points; 2nd head-to-head points; 3rd head-to-head goal difference; 4th head-to-head goals scored; 5th goal difference; 6th number of goals scored; 7th Fair-play points. (C) = Champion; (R) = Relegated; (P) = Promoted; (E) = Eliminated; (O) = Play-off winner; (A) = Advances to a further round.
Only applicable when the season is not finished: (Q) = Qualified to the phase of tournament indicated; (TQ) = Qualified to tournament, but not yet to the particular phase indicated; (RQ) = Qualified to the relegation tournament indicated; (DQ) = Disqualified from tournament.