Elche have seen their appeals to overturn their relegation from La Liga turned down by a Spanish High Court.
The club finished 13th in the table last season, but they were thrown out of the top flight due to unpaid taxes and wages.
Their initial appeal to the Court of Arbitration for Sport was rejected, and a further appeal to the Spanish High Court has also been dismissed.
It means that they will now begin the new season in the Segunda Division, with Eibar retaining their La Liga place.
"The judge has decided to maintain the resolution of the Court of Arbitration for Sport in which Elche were relegated to the Segunda Division," read a statement from the High Court.
"Having examined the case and having listened to the allegations made by the parties involved, the judge considers that there are no circumstances that can justify changing the ruling.
"Several requests were made that were not addressed by Elche and only when the punishment of being demoted to the Segunda Division was determined did the club decide to pay, not before."
Elche will now have 15 days to appeal the Spanish High Court ruling.
