Elche have failed with a High Court appeal against their relegation from La Liga for tax debts and will play in the Segunda Division in 2015-16.
It was announced last month that Elche would be demoted despite finishing 13th in the top flight last season after failing to settle tax debts.
That decision gave a reprieve to Eibar, who finished in the bottom three but were informed that they would avoid the drop due to Elche’s plight.
The Court of Arbitration for Sport (CAS) rejected Elche’s appeal against their expulsion earlier this month, so the club opted to take the case to a regular court.
However, despite announcing they have cleared their tax debts last month, they were unable to get their punishment overturned and will start the upcoming campaign in the second tier.
Elche responded to the ruling by stating that they will not give up their attempt to preserve their Liga status, saying they will take “any necessary actions inside the law” to defend their interests.