For the 2026 season, the competition kept the format used in its most recent editions, comprising a regular season and a promotion play-off tournament (
Liguilla). The regular season will be a double round-robin tournament consisting of 30 matchdays, where each team plays all other teams twice (once at home and once away). The team finishing first at the end of the regular season will be crowned champion and will be directly promoted to the
2027 Liga de Primera, while the teams finishing from 2nd to 8th place will qualify for the promotion play-offs, where they will compete in home-and-away knockout rounds to determine the second promoted team. The regular season's runner-up will receive a bye to the semi-finals, while the remaining six teams will enter in the first round. The team finishing bottom of the table at the end of the regular season will be relegated to the
Segunda División Profesional for the 2027 season. == Teams ==