Fran Escriba: Elche have replaced Escriba with Ruben Baraja

Spanish club Elche have lost their appeal against the decision to relegate them from La Liga to the second division over their failure to pay taxes and wages to players.

The Court of Arbitration for Sport (CAS) rejected the club's appeal, which means they will be replaced in the top flight with Eibar.

It upheld the previous decision by the league to relegate Elche due to its debts with Spain's tax office and its own staff.

The Spanish league had in June ruled that Elche should be demoted because it was the second consecutive year that the club had failed to pay its taxes.

The club, based near Alicante, can still take its case through the Spanish courts.

It comes as the team appointed former Valencia and Spain midfielder Ruben Baraja as its new coach.

Elche finished in 13th place in the Primera Division last season, six points off the drop zone, while Eibar had been relegated after finishing in 18th.