| 440 | JE Jan EncuentraVillarreal B |  Villarreal B | Fundaș | 20 | 250 K € |
| 440 | JT Jaume TovarSant Andreu |  Sant Andreu | Atacant | 28 | 250 K € |
| 440 | Javi LanchoAlcorcón |  Alcorcón | Fundaș | 24 | 250 K € |
| 440 | Javi MorenoReal Murcia |  Real Murcia | Atacant | 29 | 250 K € |
| 440 | JC Javier CarbonellZamora |  Zamora | Atacant | 29 | 250 K € |
| 440 | JR Javier RenteroHércules |  Hércules | Fundaș | 25 | 250 K € |
| 440 | Jean JulesCartagena |  Cartagena | Mijlocaș | 28 | 250 K € |
| 440 | JJ Jeremy JorgeRayo Majadahonda |  Rayo Majadahonda | Atacant | 23 | 250 K € |
| 440 | JR Jerin RamosPontevedra |  Pontevedra | Mijlocaș | 30 | 250 K € |
| 440 | JB Jesus BarriosAtlético Madrileño |  Atlético Madrileño | Atacant | 20 | 250 K € |
| 440 | Jesús RuizCD Mirandés |  CD Mirandés | Portar | 29 | 250 K € |
| 440 | Joan RojasReal Murcia | Real Murcia | Fundaș | 26 | 250 K € |
| 440 | JR Joe RileyAlgeciras |  Algeciras | Atacant | 21 | 250 K € |
| 440 | Jokin GabilondoReal Zaragoza |  Real Zaragoza | Fundaș | 27 | 250 K € |
| 440 | JÁ Jony ÁlamoAlgeciras | Algeciras | Mijlocaș | 25 | 250 K € |
| 440 | JC Jorge CesteroReal Madrid Castilla |  Real Madrid Castilla | Mijlocaș | 20 | 250 K € |
| 440 | JG Jorge GalvañHércules | Hércules | Fundaș | 23 | 250 K € |
| 440 | Jorge MierReal Murcia | Real Murcia | Fundaș | 27 | 250 K € |
| 440 | JS Jorge SánchezReal Murcia | Real Murcia | Fundaș | 22 | 250 K € |
| 440 | JF Joshua FarrellRayo Majadahonda | Rayo Majadahonda | Atacant | 23 | 250 K € |
| 440 | JC José CambraRayo Majadahonda | Rayo Majadahonda | Atacant | 23 | 250 K € |
| 440 | JR José Manuel RaigalCDA Águilas FC |  CDA Águilas FC | Atacant | 27 | 250 K € |
| 440 | JA Juan AspraAntequera |  Antequera | Mijlocaș | 24 | 250 K € |
| 440 | KL Kelvin Lamptey-MillsCartagena | Cartagena | Fundaș | 21 | 250 K € |
| 440 | KM Koke MotaAtlético Madrileño | Atlético Madrileño | Atacant | 21 | 250 K € |
| 440 | Luca LohrCartagena | Cartagena | Fundaș | 24 | 250 K € |
| 440 | Lucas PérezAlcorcón | Alcorcón | Fundaș | 22 | 250 K € |
| 440 | MR Manex RezolaReal Madrid Castilla | Real Madrid Castilla | Atacant | 19 | 250 K € |
| 440 | MK Manfa KeitaVillarreal B | Villarreal B | Fundaș | 20 | 250 K € |
| 440 | MG Manín GonzagaRayo Majadahonda | Rayo Majadahonda | Atacant | 26 | 250 K € |
| 440 | MD Marc DelgadoSant Andreu | Sant Andreu | Mijlocaș | 21 | 250 K € |
| 440 | Marc JuradoCartagena | Cartagena | Fundaș | 22 | 250 K € |
| 440 | MM Marc MontalvoGimnàstic |  Gimnàstic | Mijlocaș | 24 | 250 K € |
| 440 | MC Marco CarrascalCartagena | Cartagena | Fundaș | 23 | 250 K € |
| 440 | ML Marco LeitonCD Coria |  CD Coria | Fundaș | 20 | 250 K € |
| 440 | ML Mario LosadaZamora | Zamora | Atacant | 29 | 250 K € |
| 440 | ML Markel LozanoCD Mirandés | CD Mirandés | Mijlocaș | 30 | 250 K € |
| 440 | MB Meshak BabanzilaGimnàstic | Gimnàstic | Mijlocaș | 25 | 250 K € |
| 440 | M MiguelRacing de Ferrol |  Racing de Ferrol | Fundaș | — | 250 K € |
| 440 | Miguel CuestaAlcorcón | Alcorcón | Fundaș | 26 | 250 K € |
| 440 | MS Mikel SantosAthletic Club B |  Athletic Club B | Portar | 22 | 250 K € |
| 440 | MB Miki BoschHércules | Hércules | Fundaș | 25 | 250 K € |
| 440 | MB Moha BasseleAntequera | Antequera | Mijlocaș | 26 | 250 K € |
| 440 | MS Moha SanhajiReal Jaén |  Real Jaén | Fundaș | 27 | 250 K € |
| 440 | ME Mounir ErrahalyReal Murcia | Real Murcia | Fundaș | 27 | 250 K € |
| 440 | OC Oscar CarrascoSant Andreu | Sant Andreu | Mijlocaș | 24 | 250 K € |
| 440 | Pablo BustoUD Ibiza |  UD Ibiza | Fundaș | 21 | 250 K € |
| 440 | P PascuSD Huesca |  SD Huesca | Mijlocaș | 26 | 250 K € |
| 440 | PM Pau MartínezAlgeciras | Algeciras | Atacant | 26 | 250 K € |
| 440 | Pol DomingoAlcorcón | Alcorcón | Fundaș | 27 | 250 K € |
