| 1 |  Jordi CanoPenalty goals: 3 |  CE Europa | 23 |
| 2 |  Arnau OrtizPenalty goals: 5 |  Atletico Madrileno | 23 |
| 3 |  Enric GallegoPenalty goals: 4 |  Tenerife | 19 |
| 4 |  César PalaciosPenalty goals: 2 |  Real Madrid Castilla | 14 |
| 5 |  Hugo GonzálezPenalty goals: 3 |  Celta Fortuna | 13 |
| 6 |  Jesus de MiguelPenalty goals: 0 | Tenerife | 12 |
| 7 |  Victor MingoPenalty goals: 1 |  CD Arenteiro | 12 |
| 7 |  Álvaro GarciaPenalty goals: 1 |  Merida | 12 |
| 9 |  Unax AlvarezPenalty goals: 2 |  Guadalajara | 12 |
| 9 |  David BosiljPenalty goals: 2 |  Real Murcia | 12 |
| 11 |  Álvaro MarinPenalty goals: 0 | Celta Fortuna | 11 |
| 12 |  Nicolas RenieroPenalty goals: 1 |  Lugo | 11 |
| 13 |  DioniPenalty goals: 3 |  Eldense | 11 |
| 14 |  Jaume JardiPenalty goals: 4 |  Gimnastic | 11 |
| 15 |  Álvaro GiménezPenalty goals: 0 |  Racing de Ferrol | 10 |
| 15 |  Fidel ChavesPenalty goals: 0 | Eldense | 10 |
| 15 |  Gonzalo Di RenzoPenalty goals: 0 |  CF Talavera de la Reina | 10 |
| 18 |  Ibai SanzPenalty goals: 1 |  Athletic Bilbao B | 10 |
| 19 |  Iker UnzuetaPenalty goals: 2 | Lugo | 10 |
| 19 |  Alain RibeiroPenalty goals: 2 |  Pontevedra | 10 |
| 19 | Agustin CosciaPenalty goals: 2 |  Sabadell | 10 |
| 22 |  Alvaro GomezPenalty goals: 3 |  Unionistas de Salamanca | 10 |
| 22 |  Fran SolPenalty goals: 3 |  Hercules | 10 |
| 24 |  Bernard SomuahPenalty goals: 0 | Celta Fortuna | 9 |
| 24 |  Fran CastilloPenalty goals: 0 |  UD Ibiza | 9 |
| 24 |  Javi LopezPenalty goals: 0 | Sabadell | 9 |
| 27 |  Nacho QuintanaPenalty goals: 1 | Eldense | 9 |
| 27 | Javier CuetoPenalty goals: 1 |  Real Aviles CF | 9 |
| 27 |  Kike MarquezPenalty goals: 1 |  Zamora | 9 |
| 30 | Kevin BautistaPenalty goals: 2 | Real Aviles CF | 9 |
| 31 |  Pito CamachoPenalty goals: 0 |  Juventud Torremolinos CF | 8 |
| 31 | VaroPenalty goals: 0 | Real Aviles CF | 8 |
| 31 |  Sergi ArmeroPenalty goals: 0 |  SD Tarazona | 8 |
| 31 |  Esteban AparicioPenalty goals: 0 |  Alcorcon | 8 |
| 31 | Martin OchoaPenalty goals: 0 |  Ourense | 8 |
| 31 |  Pol FortunyPenalty goals: 0 | Real Madrid Castilla | 8 |
| 31 |  Albert GarciaPenalty goals: 0 |  Villarreal B | 8 |
| 31 |  Alex ComparadaPenalty goals: 0 | Pontevedra | 8 |
| 31 |  Alex RubioPenalty goals: 0 | Villarreal B | 8 |
| 31 |  DavoPenalty goals: 0 | UD Ibiza | 8 |
| 41 | Alejandro CamachoPenalty goals: 1 | Juventud Torremolinos CF | 8 |
| 41 |  Rodrigo EscuderoPenalty goals: 1 | Sabadell | 8 |
| 41 |  SlavyPenalty goals: 1 | Hercules | 8 |
| 44 |  Julen HuidobroPenalty goals: 2 |  Barakaldo | 8 |
| 45 |  Gaston VallesPenalty goals: 3 | Tenerife | 8 |
| 46 |  Ayman ArguiguePenalty goals: 0 | Villarreal B | 7 |
| 46 |  Borja AlonsoPenalty goals: 0 |  Betis Deportivo Balompie | 7 |
| 46 | Moha BasselePenalty goals: 0 |  Antequera | 7 |
| 46 |  Jose Antonio MorantePenalty goals: 0 | Betis Deportivo Balompie | 7 |
| 46 | Ibán RibeiroPenalty goals: 0 | Juventud Torremolinos CF | 7 |
