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The2007 Segunda División B play-offs (Playoffs de Ascenso or Promoción de Ascenso) were the final playoffs for promotion from2006–07 Segunda División B to the2007–08 Segunda División. The four first placed teams in each of the fourSegunda División B groups played thePlayoffs de Ascenso and the four last placed teams inSegunda División were relegated toSegunda División B. It also decided the two teams which placed 16th to be relegated to the2007–08 Tercera División.

The top four placed teams from each group in the Segunda División B played in theLiguilla de Ascenso. Eachliguilla contained one team from each of the four regular season groups. Teams were then drawn to plan one another with the 1st placed team in each group playing the 4th placed team, and the 2nd placed playing 3rd. The winners of these ties then played each other with the winning team being promoted.

The teams finishing 16th in each group of the Segunda División B were drawn into 2 pairs, with the losing teams relegated to the Tercera División.

All ties weretwo-legged, with each team playing once at home. The winner of each tie was determined byaggregate score, with draws being separated by theaway goals rule or apenalty shoot-out where necessary.

The regular season finished on the 27 May and the play-offs began on the 3 June.

The losers of this tournament will be relegated to the2007–08 Tercera División.

• Segunda División B play-offs
• 2007 Spanish football leagues play-offs
• 2006–07 Segunda División B
• June 2007 sports events in Spain

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