Elche has vowed to continue its battle to stay in La Liga despite failing with an appeal against its relegation.
Elche has failed with a High Court appeal against its 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, which finished in the bottom three but was informed that it would avoid the drop due to Elche's plight.