| ROUND | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 |
| 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 |
| Season archive |
| Saturday, 6 February 2027 | |||||
| 23 | Mérida | - | Ponferradina | ||
| 23 | Racing Ferrol | - | Ourense | ||
| 23 | Athletic B | - | Coria | ||
| 23 | Cultural Leonesa | - | Extremadura | ||
| 23 | Lugo | - | Zamora | ||
| 23 | Barakaldo | - | Deportivo Fabril | ||
| 23 | Real Unión | - | Unionistas | ||
| 23 | Cacereño | - | Pontevedra | ||
| 23 | Mirandés | - | Logroñés | ||
| 23 | Real Avilés | - | Arenas de Getxo | ||
| Sunday, 7 February 2027 | |||||
| 23 | Hércules | - | Águilas | ||
| 23 | Real Murcia | - | Real Madrid Castilla | ||
| 23 | Cartagena | - | Zaragoza | ||
| 23 | Alcorcón | - | Antequera | ||
| 23 | Algeciras | - | Europa | ||
| 23 | Villarreal B | - | Huesca | ||
| 23 | Sant Andreu | - | Gimnàstic | ||
| 23 | Ibiza | - | Teruel | ||
| 23 | Rayo Majadahonda | - | Jaén | ||
| 23 | Juventud Torremolinos | - | Atlético Madrid B | ||