The 2022–23 Segunda División football season, was the 92nd since its establishment in Spain.

The 2021–22 Primera División RFEF season was the first and the only season under the name Primera División RFEF, the new third highest level in the Spanish football league system. It succeeded the old Segunda División B, which renamed itself Segunda División RFEF and downgraded to the fourth level in the pyramid. Forty teams participated, divided into two groups of twenty clubs each based on geographical proximity. In each group, the champions automatically promoted to Segunda División and the second to fifth placers played promotion play-offs and the bottom five were relegated to the Segunda División RFEF.