He joined Castellon in 2023 and scored 16 goals as the club won promotion to Spain’s second division a year later.
The Spanish football federation announced after his death that Tuesday’s Spanish Cup fixtures had been postponed.
Spanish media, including Marca, reported that De Miguel suffered a cardiac arrest in the ambulance and was resuscitated by paramedics on the way to hospital.
Andorra goalkeeper Owono ran towards the centre circle to clear a long ball when his knee appeared to collide with De Miguel.
Players from both teams were visibly distressed. Several of De Miguel’s team-mates were in tears.
The sides were drawing 2-2 seven minutes into stoppage time when the incident occurred.
Tenerife striker Jesus de Miguel died after suffering a serious injury in a Spanish second-division match against Andorra, the club said. He was 30. De Miguel’s former club Castellon said: “It’s hard to find words when reality strikes in such an unfair way.” It offered condolences and strength to his family and friends.
Tenerife said it was “heartbroken, with a lump in our throats and unable to believe this is true”.