The 1991–92 Segunda División B season was the 15th since its establishment. The first matches of the season were played on 31 August 1991, and the season ended in 28 June 1992 with the promotion play-off final games.
80 teams joined the league, including five relegated from the 1990–91 Segunda División and 18 promoted from the 1990–91 Tercera División. The composition of the groups was determined by the Royal Spanish Football Federation, attending to geographical criteria.
Teams from Asturias, Cantabria, Castile and Leon, Galicia, La Rioja and Navarre.
Teams from Andorra, Aragon, Balearic Islands, Basque Country, Catalonia and Navarre.
Teams from Castilla–La Mancha, Madrid, Region of Murcia and Valencian Community
Teams from Andalusia, Canary Islands, Extremadura and Melilla.
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