Casa Estrella Del Benfica won the division and were promoted to the 2007–08 Primera Divisió.
UE Engordany won a promotion/relegation playoff against FC Encamp and were also promoted to the 2007–08 Primera Divisió.
After fourteen games the top four clubs retained their record and entered a play off.
The following eight clubs comprised the Segona Divisió in 2006-07: Each team played each other twice with the top four qualifying for the playoff.
Casa Estrella del Benfica were crowned champions and promoted to the following season's Primera Divisió.