Schedule
| Date | Dead line | Home | Away | Result | Points rule |
|---|---|---|---|---|---|
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | UD Las Palmas | CD Teneriffa | --- | 5 - 7 points |
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | Real Oviedo | CD Castellon | --- | 5 - 7 points |
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | RCD Mallorca | Sporting Gijon | --- | 5 - 7 points |
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | Real Valladolid | Burgos CF | --- | 5 - 7 points |
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | Cordoba CF | Andorra CF | --- | 5 - 7 points |
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | FC Cadiz | Albacete Balompie | --- | 5 - 7 points |
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | CD Eldense | AD Ceuta FC | --- | 5 - 7 points |
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | SD Eibar | Real Sociedad B | --- | 5 - 7 points |
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | FC Granada | UD Almeria | --- | 5 - 7 points |
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | FC Girona | CD Sabadell | --- | 5 - 7 points |
| 1/3/27 8:00 AM | 1/3/27 8:00 AM | CD Leganes | Celta Fortuna | --- | 5 - 7 points |