Just to note, Eibar and Deportivo La Coruna have already been promoted from the Segunda Division, but the final place in La Liga for the 2014-15 season, which will go to either Real Murcia, Cordoba, Sporting Gijon or Las Palmas, has not yet been decided.
As a result, those involved in the playoffs have not been included in this particular list.
Almeria
There had been talk that Francisco would depart as Almeria manager despite keeping the club in La Liga, but such speculation was quelled last month when the 35-year-old signed a contract extension. His first serious task of the summer was to convince star winger Aleix Vidal that his future was with the club.
However, it is understood that the 24-year-old is close to signing for Sevilla in a move that will see goalkeeper Julian Cuesta remain at Almeria on loan. Improvement of the squad is likely to come from the loan and free transfer markets, but La Union will also be keen to retain the services of Verza, who is another that has been linked with a move away.
Athletic Bilbao
After finishing fourth in La Liga last term, Champions League football will arrive at San Mames next season. Improving the size of the squad will be key for Bilbao this summer, but their Basque-only policy makes it difficult to significantly boost the quality.
A move for Real Sociedad centre-back Inigo Martinez had been mentioned, but it is unlikely that the Basque outfit would sanction the sale of one of their brightest talents. A more realistic target appears to be Osasuna's Roberto Torres, who is expected to depart El Sadar following their relegation.
Due to Bilbao's success, a number of their players have moved onto the radar for other clubs. French centre-back Aymeric Laporte is widely regarded as one of the best young defenders in European football and has been strongly linked with a move to Barcelona.
However, Ander Herrera, who came close to joining Manchester United last summer, seems certain to stay. Meanwhile, Iker Muniain is reportedly on the verge of signing a new long-term deal. Ander Iturraspe's form saw the midfielder named in the initial Spain squad for the World Cup, but he is also expected to remain at San Mames.
© Getty Images
Atletico Madrid
Despite winning La Liga last season, Atletico's squad is expected to be split apart this summer. Leading scorer from the 2013-14 campaign Diego Costa is on the verge of joining Chelsea and he could be followed to Stamford Bridge by Tiago, Filipe Luis and loan goalkeeper Thibaut Courtois, who is contracted to the Premier League side.
Elsewhere, Koke and Arda Turan have both been strongly linked with a move to Barcelona, although the agent of the latter has recently quelled talk of a move.
First-choice centre-backs Diego Godin and Miranda have been linked with the Premier League, while Cristian Rodriguez also looks certain to leave.
With also David Villa leaving on a free – and joining New York City – Atletico are short in terms of numbers. That said, 10 players, including the likes of Saul, Sergio Asenjo, Oliver Torres and Leo Baptistao have returned from loan spells.
In terms of incomings, at least one new striker is expected to arrive, with Chelsea's Romelu Lukaku, Tottenham Hotspur's Roberto Soldado and Manchester City's Alvaro Negredo all linked with the Vicente Calderon.
Guilherme Siqueira will arrive from Granada to provide competition in defence, while experienced goalkeeper Miguel Moya has joined from Getafe.
Juventus's Arturo Vidal, Spartak Moscow's Tino Costa and Levante goalkeeper Keylor Navas are the latest names in the picture, alongside the highly-rated Hamburger SV midfielder Milan Badelj.
Barcelona
Like Atletico Madrid, it is expected to be a busy summer for Barcelona. In terms of outgoings, Victor Valdes and Carlos Puyol have both departed after their contracts expired.
Cesc Fabregas seems certain to follow them out the door, with the Spaniard heavily linked with a move to Chelsea. There also remain question marks over the future of right-back Dani Alves, who has been linked with Paris Saint-Germain, in addition to forward pair Alexis Sanchez and Pedro, who have been linked with the Premier League.
Xavi has also been linked with a departure following periods out of the team last season, while fellow midfielders Alex Song and Sergi Roberto face uncertain futures. More surprisingly, Jordi Alba has been linked with a move to Manchester United.
In terms of incomings, Marc-Andre ter Stegen has arrived as the new first-choice goalkeeper, but a number two is needed with Jose Pinto also leaving the Camp Nou this summer. Sevilla midfielder Ivan Rakitic, meanwhile, is believed to be on the verge of joining.
At least one new centre-back is also a priority, with Valencia's Jeremy Mathieu, Bayern Munich's Javi Martinez and Athletic Bilbao's Laporte strongly linked with a move. Further forward, Juventus duo Vidal and Paul Pogba are fancied by the powers that be, but Gerard Deulofeu and Rafinha have both returned from loan spells.
New head coach Luis Enrique must also evaluate the futures of the likes of Bojan, Martin Montoya and Ibrahim Afellay, but Javier Mascherano, who had previously been linked with Napoli, has recently signed a new long-term deal.
© AFP
Celta Vigo
It would be fair to say that Celta over-achieved in La Liga last season, with now Barcelona boss Enrique leading the team to a ninth-place finish. Eduardo Berizzo has since taken charge, but he will have to do without the services of Rafinha next season, with the attacking midfielder returning to parent club Barcelona.
Key Argentine midfielder Augusto Fernandez, meanwhile, has been strongly linked with a move to Villarreal. In terms of incomings, Cordoba defender Fran Cruz has been mentioned, but Celta face competition from a clutch of La Liga clubs.
Deportivo La Coruna
Former Spanish international Carlos Marchena played a key role in helping Deportivo win promotion back to La Liga, but the 34-year-old's future remains unclear due to a contract issue.
The Spanish outfit will lose a number of their current squad this summer, with the likes of Ibrahim Sissoko, Borja Bastan, Bryan Rabello and Diogo Salomao all returning to their parent clubs following loan spells in La Coruna.
Long-serving skipper Manuel Pablo had also been linked with a move away, but it seems unlikely that the 38-year-old will leave at this stage of his career.
In terms of incomings, Deportivo have been linked with a move for Real Valladoid defender Antonio Rukavina, but they face competition from Villarreal.
© Getty Images
Eibar
Like fellow newly-promoted side Deportivo, Eibar will lose key players last summer when Alain Eizmendi, Gilvan Gomes, Dani Garcia, Yuri Berchiche, Jose Morales and Jota return to their parent clubs following loan spells.
As a result, Eibar, who have secured back-to-back promotions after joining the Segunda Division this time last summer, are expected to enter the free transfer market this summer, in addition to boosting their squad through loans once more.
Elche
Elche, who are expected to be active in the transfer market this summer, announced earlier this month that they would not be renewing the contract of experienced midfielder Sergio Mantecon, with the 33-year-old becoming a free agent after four years with the club.
Fran Escriba's side certainly made the most of the loan market last season, with the likes of Alberto Botia, Manu del Moral (both Sevilla), Ruben Perez (Atletico Madrid) and Richmond Boakye (Juventus) playing key roles for the club.
Young Spanish forward Carles Gil is another that impressed, but he is returning to his parent club Valencia. Escriba, meanwhile, must fight off interest in Colombian midfielder Carlos Sanchez, who impressed during the 2013-14 campaign.
© Getty Images
Espanyol
Espanyol are another Spanish side that have changed manager this summer, with Sergio Gonzalez replacing the departing Mexican Javier Aguirre. Transfer business has already been completed, with Anaitz Arbilla joining the Barcelona-based side on a free from Rayo Vallecano.
As mentioned in relation to Celta Vigo, Cordoba defender Cruz is another that has attracted interest from a number of La Liga clubs, with Espanyol believed to be firmly in the picture.
In terms of outgoings, goalkeeper Kiko Casilla is highly-rated in La Liga, but it is understood that the club are confident of fighting off interest in the former Real Madrid stopper.
The agent of Mexican centre-back Hector Moreno has revealed that his client will leave the club this summer, while a strong World Cup for Uruguay's Christian Stuani could see interest intensify in the forward.
Jhon Cordoba, Gabriel Torje, Pizzi and Sidnei, meanwhile, will return to their parent clubs following loan spells.
Getafe
Getafe are another team that survived relegation on the final weekend of the season, but it is expected to be another difficult summer for the cash-strapped club.
First-choice goalkeeper Moya has departed for Atletico Madrid, leaving the capital outfit in the market for a new stopper this summer.
Striking re-enforcements are also a priority, with Sevilla forward Raul Rusescu, who spent the second half of last season on loan at Benfica, strongly linked with a move.
Pedro Leon remains Getafe's most high-profile individual, but his wages are expected to put off interested clubs this summer.
© Getty Images
Granada
It has already been a summer of change for Granada, with former Levante boss Joaquin Caparros replacing outgoing manager Lucas Alcaraz.
Highly-rated left-back Siqueira, meanwhile, who spent last season with Benfica, has agreed personal teams with Atletico over a move to the Spanish champions, with French centre-back Jean-Sylvain Babin joining from Alcorcon as his replacement.
Argentine attacker Diego Buonanotte is another that has expressed a desire to leave, with Santos Laguna strongly linked with a move for the midfielder.
In terms of incomings, Granada have been strongly linked with a move for Real Madrid's third-choice goalkeeper Jesus Fernandez.
As many as nine players will return to their respective clubs following loan spells, while 11 players will return to Granada following periods away from the club.
Levante
Levante are another La Liga club that have changed their manager this summer, with Caparros leaving for Granada and Jose Luis Mendilibar taking charge of the club.
Mendilibar's toughest task this summer will be to fight off interest in Costa Rican goalkeeper Navas, who is now regarded as one of the best stoppers in European football.
Highly-rated Spaniard Ruben Garcia, however, signed a new long-term deal with the club last month, ending speculation that the 20-year-old could leave this summer.
In terms of incomings, Cordoba defender Cruz has been strongly linked with a move to the Valencia-based side. Meanwhile, Ivan Lopez and Aloys Nong will return from long spells with Girona and Recreativo respectively.
© Getty Images
Malaga
All things considered, staying in La Liga was a success for Malaga last season. However, they too have changed their manager this summer, with former Osasuna boss Javi Gracia replacing the controversial German Bernd Schuster.
A move for Cardiff City midfielder Gary Medel, who joined the Welsh side from Sevilla last summer, has been mentioned, while the Spanish club are also reportedly in the race for Real Betis striker Ruben Castro, who is widely expected to leave the recently-relegated side this summer.
Hamburger SV midfielder Tolgay Arslan, meanwhile, is another that has been linked with Malaga.
In terms of outgoings, Argentine goalkeeper Willy Caballero is reportedly attracting the interest of Arsenal, while left-back Vitorino Antunes has made no secret of his desire to join Sevilla.
Rayo Vallecano
A recent report claimed that Rayo Vallecano currently have just seven first-team players tied down for the new season, meaning that it will be a busy summer for head coach Paco Jemez.
That has already started, with the capital outfit confirming the signings of Antonio Amaya and Derek Boateng, who joined from Real Betis and Fulham respectively.
Real Madrid Castilla right-back Quini has also arrived, while Rayo have been strongly linked with a loan move for Atletico Madrid's new forward Angel Correa.
Portuguese defender Ze Castro has recently signed a new short-term deal, but Jemez has decisions to make in terms of the players he currently has on loan.
Jemez wants to keep Atletico's Saul, but the Spaniard has been tipped to breakthrough at the champions next season. Johan Mojica, meanwhile, has revealed that he wants to join on a permanent deal from Colombian side Llaneros.
Ruben Rochina, Jonathan Viera and Iago Falque will return to their parent clubs, but Rayo are hopeful of keeping Joaquin Larrivey, who scored 12 league goals last season.
© Getty Images
Real Madrid
Unsurprisingly, rumours of incomings and outgoings at Madrid have gathered pace since the end of the season. One thing is for certain – it promises to be a busy summer at the Bernabeu, but head coach Carlo Ancelotti has said that there will be no business until after the World Cup.
New signings will arrive, but big-money moves for either Liverpool forward Luis Suarez or Manchester City's Sergio Aguero are unlikely this summer, with Ancelotti admitting that he is not looking to strengthen his attack this summer, despite recent talk of a move for Bayern Munich's Mario Mandzukic.
Midfielders have also seemingly been identified, with Bayern Munich's Toni Kroos and Juventus duo Pogba and Vidal strongly linked with moves. That said, Ancelotti recently hinted that he would not look to strengthen the centre of the park this summer.
Talk of a move for Chelsea midfielder Ramires has also gathered pace, but Spanish defender Nacho is expected to remain at the Bernabeu. Madrid have seemingly been beaten to the signing of Sevilla midfielder Rakitic, however, with Barcelona confident of completing a move.
In terms of outgoings, Spanish Under-21 international Alvaro Morata will leave this summer according to Ancelotti, while Manchester City are reportedly preparing a £25m move for Pepe. Angel di Maria, however, is not for sale, despite talk of a move away.
Karim Benzema and Sami Khedira have also been linked with departures, but it seems unlikely that either will be sold unless replacements are secured. Iker Casillas, meanwhile, will remain in the capital, as will Diego Lopez, according to his agent.
Real Sociedad
With Sociedad not managing to secure Champions League football for the second successive season, it has placed the Basque outfit in a vulnerable position in the transfer market.
They boast one of the most exciting attackers in Europe, with Antoine Griezmann, who scored 20 times last season, linked with a host of European clubs.
Carlos Vela, meanwhile, is reportedly attracting interest from former club Arsenal in addition to Spanish champions Atletico, but this week it is understood that Sociedad are hopeful that the Mexican will sign a new long-term contract.
Chilean goalkeeper Claudio Bravo, meanwhile, continues to be linked with a move to Barcelona, but it seems likely that the Basque outfit will be able to hold off interest in highly-rated centre-back Martinez.
In terms of incomings, moves for Real Madrid forward Morata and Barcelona pair Cristian Tello and Isaac Cuenca have been mentioned, but it is understood that Barcelona's Jonathan dos Santos and Bojan have already rejected moves to Sociedad this summer.
© Getty Images
Sevilla
The 2013-14 season proved to be a successful one for Sevilla, with Unai Emery leading his side into fifth position in La Liga and to the Europa League title.
However, the form of their key players has gained unwelcome interest, with their skipper Rakitic, as mentioned, close to joining Barcelona.
Spanish international Alberto Moreno, meanwhile, is reportedly close to joining Liverpool, with Sevilla facing the prospect of losing two of their key players.
Diego Perotti is also expected to leave, with Rennes and Genoa both in the running for the Argentine, but Federico Fazio looks certain to remain in Seville.
Incomings will occur, however, with the Spanish side reportedly close to signing Almeria winger Vidal. Meanwhile, Emery has also been linked with a move for Sunderland midfielder Alfred N'Diaye, who impressed during a loan spell with Real Betis last season.
Bayern Munich's Xherdan Shaqiri has also been linked with a move, in addition to Malaga's Portuguese left-back Antunes, Fenerbahce midfielder Mehmet Topal and Valez Sarsfield midfielder Lucas Romero.
Valencia
Following Peter Lim's successful takeover of the club, Valencia have transfer funds to spend this summer.
A move for Marseille attacker Mathieu Valbuena is reportedly at an advanced stage, but Los Che were frustrated in their attempts to keep Seydou Keita, with the former Barcelona midfielder running down his contract before joining Italian runners-up Roma.
Rodrigo de Paul has arrived, however, with the highly-rated 19-year-old completing a move to the Mestalla from Racing Club.
A surprise move for Chelsea forward Lukaku has also been mentioned, while Anderlecht defender Cheikhou Kouyate reportedly remains a firm target.
Santos forward Neilton, who has been compared to Barcelona's Neymar, is another name that has been linked in recent months. Valencia are also believed to be close to signing Jackson Martinez from Porto.
In terms of outgoings, controversial midfielder Ever Banega has been strongly linked with a departure, while French centre-back Mathieu is reportedly wanted by Barcelona. Brazilian goalkeeper Diego Alves, however, is reportedly close to signing a new long-term deal.
Nine players, meanwhile, including Nicolas Otamendi, Aly Cissokho, Andres Guardado and Helder Postiga will return to Valencia following loan spells.
© AFP
Villarreal
A top-six La Liga finish last season capped off a successful return to Spain's top flight for the Yellow Submarine. However, head coach Marcelino is all too aware that fresh blood is needed.
It is understood that the club are close to signing Fernandez from Celta Vigo, while a move for Real Valladolid defender Rukavina has also been mentioned. The Yellow Submarine have also been linked with a move for outgoing Real Madrid forward Morata.
Netherlands midfielder Jonathan de Guzman, meanwhile, will return from a loan spell at Swansea City unless a deal can be reached between the two clubs.
In terms of outgoings, highly-rated centre-back Mateo Musacchio has been linked with a move away, while first-choice goalkeeper Sergio Asenjo, as it stands, will return to parent club Atletico.
Giovani dos Santos proved key for Villarreal last season, with his form also aiding talk of a move, but the Mexican, along with the likes of Bruno and Cani, seem unlikely to leave despite interest, with club CEO Fernando Roig Nogueroles recently claiming that the club are confident of keeping their key players this summer.
Matt Law
