La Liga has been suspended since March but plans are in place to restart the season next month behind closed doors.
Spain, who are one of the worst hit countries in Europe, have begun easing lockdown restrictions and La Liga players have been given the green light to resume training after undergoing Covid-19 tests.
There have been over 250,000 Coronavirus cases in Spain, leading to 25,613 deaths in the country.
"We love football and nothing makes us happier than being able to get together again and make people happy," a statement released on radio station Cadena Ser read.
"Without football, we feel empty, how our stands are sadly. We defend a badge that represents thousands of people and nothing will be the same without them. The spectacle loses its essence.
"We're privileged. We enjoy training and playing each minute, that's why we want to play. But before footballers, we are people. And like a big part of society, we're worried about the health situation.
"It's true that thousands of workers have returned to their jobs, with a lot less attention and health measures than us. Many without any basic guarantees. It is not fair and we know it. We are lucky.
"We are afraid to start an activity in which we cannot reach the minimum recommendation of the experts, physical distancing. It unsettles us that, for doing what we like most, we could get infected, infect our families and friends and even contribute to a new outbreak of the pandemic, with the terrible consequences that would have for the population.
"The most important thing should be everyone's health, and it's the moment that this idea comes to the fore with facts and not only with words. Only with this clear premise would it make sense to return to the competition. We want guarantees.
"We demand responsibility."
Eibar were 16th on the La Liga table before the season was suspended, two points above the relegation zone.
