The 2007–08 season was the 77th in the history of the Segunda División (known as the Liga BBVA for sponsorship reasons), the second tier of the Spanish football league system.
Racing de Ferrol, Eibar, Sevilla Atlético, and Córdoba were the teams which were promoted from Segunda División B the previous season.
The first goal of the season was scored by Joseba del Olmo, who scored an 18th-minute goal for Eibar against Racing de Ferrol in the early kick-off.
The first red card of the competition was given to Miguel Cobas of Las Palmas after a challenge on Numancia's Gorka Brit.
The first hat-trick was scored by Yordi in the match between Xerez and Hércules.