The exact recording has no widely documented source, but the joke depends on older football slang from Spanish speaking leagues where la B is the second tier. Relegation to that level is treated as a historic embarrassment, especially after famous drops by big clubs made the letter B a taunt by itself. Shared as a very short voice clip, the line spread through football group chats, reaction edits and soundboards because it answers almost any failure in under two seconds, turning a normal defeat into a reminder of something far worse.