Real Murcia have been relegated from the Segunda and will next season play in the third tier after a judge found in favour of the LFP.
Murcia were initially relegated due to non-payment of tax but appealed to a Madrid court, who ruled they should be restored to the second Division.
Mirandes had already been promoted in their place, which left the Segunda with 23 teams with the League due to start this weekend.
The case yesterday returned to court, where it was ruled that Murcia could be relegated due to the money owed to the Treasury.
A judge in this instance ruled it was out of the court’s jurisdiction to determine if Murcia should be allowed to play in the Segunda in 2014-15.
Marca say the decision marks an important precedent for economic control in Spanish football.
The Segunda will then start with its regulation 22 teams this weekend.
