MADRID, June 5 (Reuters) - Elche have been relegated from La Liga because of unpaid debts to the tax authorities and Eibar will take their place in Spain's top flight next season, the professional league (LFP) said on Friday.
Elche, who ended the season in 13th place in the standings, were punished for "very serious infractions" of Spain's sports law and league rules and also fined just over 180,000 euros ($202,700), the LFP said on their website (www.lfp.es).
Based near Alicante in south east Spain, Elche have already said they would appeal if they were relegated over their tax debts, which they have insisted are due to be settled in full by the end of July.