| Competition: | Segunda División |
| Season: | 2006–07 |
| Winners: | Real Valladolid |
| Promoted: | Real Valladolid Almería Real Murcia |
| Relegated: | RM Castilla Ponferradina Lorca Deportiva Vecindario |
| League Topscorer: |  Marcos Márquez |
| Matches: | 462 |
| Total Goals: | 1131 |
| Prevseason: | 2005–06 |
| Nextseason: | 2007–08 |
The 2006–07 Segunda División season (known this season as the Liga BBVA 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.
The 2006–07 Segunda División was made up of the following teams:
Last updated June 17, 2007
| Autonomous community | Number of teams | Teams | |
|---|---|---|---|
| 1 | 5 | Almería, Cádiz, Málaga, Poli Ejido, Xerez | |
| 2 | 4 | Numancia, Ponferradina, Salamanca, Valladolid | |
| 3 | 3 | Las Palmas, Tenerife, Vecindario | |
| 3 | Ciudad de Murcia, Lorca, Murcia | ||
| 3 | Castellón, Elche, Hércules | ||
| 6 | 1 | Sporting de Gijón | |
| 1 | Alavés | ||
| 1 | Albacete | ||
| 1 | Real Madrid Castilla | ||
