| Pablo VázquezCentre-back | Sporting Gijon | 🇪🇸Spain | 32 | 7 | 0 | 0 | 6.3 | 22▼38.3% | 37▲12.5% |
| Pau CasadesúsCentre-back | Granada CF | 🇪🇸Spain | 23 | 1 | 0 | 0 | 21.6 | 1▼95.5% | 59±0% |
| Pau LópezGoalkeeper | FC Andorra | 🇪🇸Spain | 31 | 6 | 0 | 0 | 4.7 | 3▼37.5%↩ | 24▼23%↩ |
| Pau SansCentral midfielder | Zaragoza | 🇪🇸Spain | 21 | 11 | 0 | 1 | 21.6 | 11▼37.6% | 55▼12.6% |
| PaulinoCentral midfielder | Zaragoza | 🇪🇸Spain | 29 | 8 | 0 | 0 | 6.9 | 2▼57.9%↩ | 30▼35.4%↩ |
| Pedro AlemañAttacking midfielder | Granada CF | 🇪🇸Spain | 24 | 9 | 2 | 0 | 25.1 | 13▼70.8% | 69±0% |
| Pedro CedilloCentre-back | Almeria | 🇪🇸Spain | 19 | 0 | 0 | 0 | 19.4 | 0 | 57 |
| Pedro LópezGoalkeeper | AD Ceuta FC | 🇪🇸Spain | 31 | 2 | 0 | 0 | 3.9 | 0▼100% | 25±0% |
| PejiñoAttacking midfielder | Eibar | 🇪🇸Spain | 30 | 7 | 1 | 0 | 6.2 | 6▼53.8%↩ | 31▼1.3%↩ |
| PekeWinger | Deportivo La Coruna | 🇪🇸Spain | 23 | 8 | 1 | 1 | 49.2 | 53±0% | 74±0% |
| Pepe SánchezCentre-back | Albacete | 🇪🇸Spain | 26 | 3 | 0 | 0 | 18.6 | 2▼92.1% | 54±0% |
| PercanCentre-forward | Cordoba | 🇪🇸Spain | 24 | 10 | 3 | 1 | 25.8 | 22▲176.3% | 57±0% |
| Pere HaroCentre-back | Granada CF | 🇪🇸Spain | 22 | 2 | 0 | 0 | 22 | 3 | 52 |
| Peru Larrañaga VázquezCentre-back | Real Sociedad II | 🏳️ | 17 | 1 | 0 | 0 | 15.7 | 0 | 53 |
| Peru NolaskoainCentral midfielder | Eibar | 🇪🇸Spain | 28 | 2 | 0 | 0 | 17.6 | 1▼98.5% | 54±0% |
| Peru RodríguezCentre-back | Cultural Leonesa | 🇪🇸Spain | 24 | 24 | 2 | 1 | 25 | 20▲637%↩ | 59▲8.9%↩ |
| PortilloWinger | Huesca | 🇪🇸Spain | 36 | 39 | 1 | 3 | 3.2 | 15▲51%↩ | 21▲57.1%↩ |
| PostigoCentre-back | Mirandes | 🇪🇸Spain | 37 | 8 | 0 | 0 | 0.6 | 3▼80% | 6▼56% |
| PugaFull-back | Malaga | 🇪🇸Spain | 25 | 7 | 0 | 0 | 42 | 47±0% | 64±0% |
| Quim JunyentDefensive midfielder | Almeria | 🇪🇸Spain | 19 | 9 | 0 | 1 | 22.4 | 13 | 66 |
| Quique FornosCentre-back | Cultural Leonesa | 🇪🇸Spain | 29 | 14 | 0 | 0 | 7.3 | 4 | 31 |
| R. BlancoGoalkeeper | Cadiz | 🏳️ | 0 | 0 | 0 | 0 | 4.9 | 0 | 24 |
| R. CatalaCentre-forward | Castellón | 🏳️ | 23 | 0 | 0 | 0 | 22.6 | 0 | 52 |
| R. DuivenCentre-forward | Valladolid | 🇳🇱Netherlands | 20 | 6 | 0 | 0 | 20.3 | 0▼100%↩ | 65▲11.1%↩ |
| R. ItoAttacking midfielder | Valladolid | 🇯🇵Japan | 28 | 35 | 10 | 5 | 19.8 | 48▲61.4%↩ | 45▼12.7%↩ |
| R. MatthysGoalkeeper | Castellón | 🇧🇪Belgium | 28 | 10 | 0 | 0 | 19.7 | 43▲71.8% | 53±0% |
| R. PereiraFull-back | Zaragoza | 🏳️ | 20 | 14 | 0 | 0 | 20.2 | 9 | 56 |
| R. RosadoFull-back | Cadiz | 🏳️ | 18 | 1 | 0 | 0 | 16.8 | 0 | 53 |
| R. SanchezCentre-forward | Albacete | 🏳️ | 19 | 0 | 0 | 0 | 17.4 | 0 | 54 |
| R. SchneiderDefensive midfielder | FC Andorra | 🇨🇭Switzerland | 25 | 4 | 0 | 0 | 20.3 | 2▼86%↩ | 41▲3.8%↩ |
| R. ZinebiCentre-forward | Granada CF | 🏳️ | 18 | 2 | 0 | 0 | 18 | 0 | 54 |
| Rafa CruzWinger | Las Palmas | 🏳️ | 16 | 6 | 0 | 0 | 15.2 | 0 | 25 |
| Rafa RodríguezCentral midfielder | Malaga | 🇪🇸Spain | 23 | 5 | 0 | 0 | 41.8 | 22±0% | 65±0% |
| Rafa TresacoAttacking midfielder | Huesca | 🇪🇸Spain | 26 | 24 | 2 | 4 | 21.9 | 16 | 56▲7.9% |
| Rafael GarridoCentral midfielder | Malaga | 🇪🇸Spain | 21 | 0 | 0 | 0 | 38.8 | 1 | 56 |
| RafitaFull-back | Malaga | 🏳️ | 20 | 8 | 0 | 1 | 42.5 | 27±0% | 68±0% |
| Ramón EnríquezCentral midfielder | Malaga | 🇪🇸Spain | 25 | 7 | 0 | 0 | 38.8 | 4±0% | 54±0% |
| Ramón MartínezCentre-back | Valladolid | 🇪🇸Spain | 24 | 4 | 0 | 0 | 23.4 | 6▼55.6% | 56±0% |
| Raúl FernándezGoalkeeper | Leganes | 🇪🇸Spain | 38 | 2 | 0 | 0 | 0.4 | 0▼100%↩ | 6▼76.8%↩ |
| Raúl GutiCentral midfielder | Zaragoza | 🇪🇸Spain | 29 | 26 | 0 | 1 | 8.6 | 19▲5% | 37▼24.1% |
| Raúl LizoainGoalkeeper | Granada CF | 🇪🇸Spain | 35 | 7 | 0 | 0 | 3.2 | 10▼48.2%↩ | 18▼1.1%↩ |
| Raúl PereiraCentre-back | Cadiz | 🇪🇸Spain | 0 | 0 | 0 | 0 | 5.1 | 2 | 25 |
| Raúl SánchezWinger | Castellón | 🇪🇸Spain | 28 | 7 | 0 | 0 | 9.8 | 0 | 37±0% |
| RedruFull-back | AD Ceuta FC | 🇪🇸Spain | 29 | 4 | 0 | 0 | 7.2 | 2▼77.3% | 29▼27.7% |
| Ricardo de MoraesCentral midfielder | Mirandes | 🇧🇷Brazil | 22 | 0 | 0 | 0 | 20.2 | 0 | 50 |
| Riki RodríguezCentral midfielder | Deportivo La Coruna | 🇪🇸Spain | 29 | 6 | 0 | 1 | 15.7 | 18±0% | 48▲21.7%↩ |
| RóberCentre-forward | Albacete | 🇪🇸Spain | 25 | 5 | 1 | 0 | 21.6 | 6▼41.7%↩ | 57▲7.2%↩ |
| Róber PierFull-back | Cultural Leonesa | 🇪🇸Spain | 31 | 5 | 0 | 1 | 3.9 | 7▼78.4%↩ | 19▼56%↩ |
| Rodri SuárezCentre-back | Cultural Leonesa | 🇪🇸Spain | 23 | 33 | 0 | 0 | 26.5 | 27 | 62 |
| Rodrigo ElyCentre-back | Almeria | 🇧🇷Brazil | 32 | 2 | 0 | 0 | 3.2 | 8▼26.5% | 28▲24.3% |
| Rodrigo Miguel Ferreira RêgoWinger | Castellón | 🇵🇹Portugal | 21 | 5 | 0 | 0 | 21.9 | 0▼100%↩ | 59▲35.4%↩ |
| RonaldoAttacking midfielder | Castellón | 🏳️ | 35 | 18 | 1 | 4 | 3.4 | 22 | 12 |
| RonaldoCentral midfielder | Castellón | 🇧🇷Brazil | 36 | 0 | 0 | 0 | 1.5 | 4 | 10 |
| RubénDefensive midfielder | Deportivo La Coruna | 🇪🇸Spain | 22 | 5 | 0 | 0 | 41.9 | 1 | 56 |
| Rubén AlcarazDefensive midfielder | Granada CF | 🇪🇸Spain | 35 | 9 | 0 | 0 | 2.8 | 13▼64.2% | 20±0% |
| Rubén AlvesCentre-back | Cordoba | 🇪🇸Spain | 32 | 9 | 1 | 0 | 4.1 | 13▼17.6% | 29▲15.8% |
| Rubén PeñaCentre-back | Leganes | 🇪🇸Spain | 35 | 5 | 0 | 0 | 1.8 | 9▼62% | 16±0% |
| Rubén PulidoFull-back | Leganes | 🇪🇸Spain | 26 | 7 | 0 | 0 | 19.4 | 9▲2733.3% | 47▲10% |
| Rubén RubioGoalkeeper | Cadiz | 🏳️ | 0 | 0 | 0 | 0 | 4.9 | 0 | 24 |
| Rubén SobrinoWinger | Cultural Leonesa | 🇪🇸Spain | 34 | 28 | 1 | 2 | 2.2 | 10▼38%↩ | 15▼44.2%↩ |
| Rubén YáñezGoalkeeper | Sporting Gijon | 🇪🇸Spain | 33 | 10 | 0 | 0 | 5.2 | 30▲36.6% | 34▲17.6% |
| Rubo IranzoCentre-back | Zaragoza | 🇪🇸Spain | 23 | 1 | 0 | 0 | 27.3 | 1 | 64 |
| RupérezFull-back | Real Sociedad II | 🇪🇸Spain | 23 | 5 | 1 | 1 | 24 | 4 | 64±0% |
| S. BakışCentre-forward | Zaragoza | 🇹🇷Türkiye | 32 | 9 | 2 | 0 | 3.1 | 5 | 18▲21.5%↩ |
| S. CuelloCentral midfielder | Cultural Leonesa | 🏳️ | 0 | 0 | 0 | 0 | 4.9 | 0 | 23 |
| S. DžodićCentral midfielder | Almeria | 🇷🇸Serbia | 21 | 8 | 1 | 1 | 26.4 | 21▼34.5% | 68±0% |
| S. El JebariWinger | Cordoba | 🇲🇦Morocco | 22 | 2 | 0 | 0 | 20.8 | 0▼100%↩ | 61▲3.5%↩ |
| S. ErikssonGoalkeeper | Racing Santander | 🇸🇪Sweden | 19 | 6 | 0 | 0 | 40.3 | 9 | 61 |
| S. FernandezCentre-back | Deportivo La Coruna | 🏳️ | 18 | 1 | 0 | 0 | 34.3 | 0 | 57 |
| S. FernandezCentre-back | Leganes | 🏳️ | 21 | 0 | 0 | 0 | 19.7 | 0 | 52 |
| S. FigueredoCentre-back | Leganes | 🇺🇾Uruguay | 25 | 16 | 0 | 0 | 23.4 | 23 | 53 |
| S. GolubovicCentre-forward | FC Andorra | 🏳️ | 20 | 5 | 0 | 0 | 18.7 | 0 | 52 |
| S. GonzalezWinger | AD Ceuta FC | 🏳️ | 19 | 1 | 0 | 0 | 17.6 | 0 | 54 |
| S. ImigeneFull-back | Leganes | 🇲🇷Mauritania | 21 | 3 | 0 | 0 | 20 | 0 | 52 |
| S. JurićCentral midfielder | Valladolid | 🇭🇷Croatia | 30 | 5 | 0 | 0 | 5.9 | 5▼86.9% | 38±0% |
| S. KóšaFull-back | Zaragoza | 🇸🇰Slovakia | 23 | 11 | 0 | 0 | 12.8 | 7▲371.4% | 31▼41.7% |
| S. LencinasDefensive midfielder | Burgos | 🇦🇷Argentina | 21 | 5 | 0 | 0 | 21 | 2▼86%↩ | 44▼9.2%↩ |
| S. ObengCentre-forward | Albacete | 🇬🇭Ghana | 29 | 1 | 0 | 0 | 6.5 | 0▼100% | 36▲3.8% |
| S. Torner RosellGoalkeeper | Castellón | 🏳️ | 21 | 0 | 0 | 0 | 21.3 | 0 | 55 |
| S. WesterveldGoalkeeper | Zaragoza | 🇳🇱Netherlands | 24 | 38 | 0 | 1 | 23.4 | 8▲179.3%↩ | 55▲20.4%↩ |
| Salva RuizCentre-back | Huesca | 🇪🇸Spain | 31 | 21 | 0 | 0 | 5 | 13▲55.6%↩ | 26▼21.7%↩ |
| SalviCentre-forward | AD Ceuta FC | 🇪🇸Spain | 35 | 23 | 0 | 2 | 2 | 10▼22.8%↩ | 11▼50.7%↩ |
| Samu CortésWinger | Granada CF | 🇪🇸Spain | 20 | 3 | 0 | 0 | 19.9 | 0 | 53▼5.2% |
| Samu FernándezCentre-back | Deportivo La Coruna | 🇪🇸Spain | 19 | 0 | 0 | 0 | 36.2 | 0 | 57 |
| Samuel Bayon AlmarzaCentre-back | Leganes | 🏳️ | 19 | 0 | 0 | 0 | 17.9 | 0 | 53 |
| San BartoloméCentral midfielder | Albacete | 🇪🇸Spain | 27 | 5 | 1 | 0 | 19.9 | 12 | 48 |
| Sandro RamírezCentre-forward | Las Palmas | 🇪🇸Spain | 31 | 6 | 1 | 0 | 4.3 | 6▲211.1% | 24±0% |
| Santiago FrancoWinger | Racing Santander | 🇪🇸Spain | 21 | 2 | 0 | 0 | 39.2 | 0 | 56 |
| Saúl del CerroDefensive midfielder | Burgos | 🇪🇸Spain | 22 | 3 | 0 | 0 | 22.5 | 4▲169.2% | 55±0% |
| Sebas MoyanoCentral midfielder | Zaragoza | 🇪🇸Spain | 29 | 24 | 2 | 0 | 8.2 | 15▼11.9%↩ | 35▼27.5%↩ |
| Sergi EnrichCentre-forward | Huesca | 🇪🇸Spain | 36 | 35 | 4 | 0 | 3.3 | 16▼37.5% | 16▼18.4% |
| Sergi MaestreDefensive midfielder | Cultural Leonesa | 🇪🇸Spain | 35 | 22 | 1 | 0 | 2.8 | 14▲145.6%↩ | 13▼43.8%↩ |
| Sergi TornerGoalkeeper | Castellón | 🇪🇸Spain | 22 | 0 | 0 | 0 | 22 | 0 | 53 |
| Sergio ÁlvarezCentral midfielder | Eibar | 🇪🇸Spain | 34 | 2 | 0 | 0 | 1.2 | 1▼96.9% | 23±0% |
| Sergio ArribasAttacking midfielder | Almeria | 🇪🇸Spain | 25 | 7 | 1 | 1 | 26 | 9▼87.5% | 77▲2.5% |
| Sergio ArribasCentre-back | Cadiz | 🇪🇸Spain | 23 | 5 | 0 | 0 | 22.6 | 13▼37.4%↩ | 65▲11.6%↩ |
| Sergio CanalesCentral midfielder | Racing Santander | 🇪🇸Spain | 35 | 8 | 1 | 0 | 5.5 | 49±0% | 18±0% |
| Sergio CuberoFull-back | Eibar | 🇪🇸Spain | 27 | 5 | 0 | 1 | 19.8 | 7▼86.1% | 60▲9.3% |
| Sergio EscuderoFull-back | Zaragoza | 🇪🇸Spain | 37 | 21 | 1 | 2 | 1.3 | 9▲21.9%↩ | 14▲19.8%↩ |
| Sergio GabrielCentre-forward | Mirandes | 🇪🇸Spain | 23 | 0 | 0 | 0 | 20.8 | 0 | 49 |