The 18-year-old completed his move from Austria Wien this summer, having agreed the transfer back in January, and has signed a contract at Anfield running until 2031.
He now heads to the La Liga club for the entirety of the 2026-27 campaign, with the loan agreement containing no option to buy for Levante. Should Ndukwe qualify for a UK work permit before the end of the loan, Liverpool retain the ability to recall him as early as January.
Liverpool's decision to send the defender straight back out on loan reflects the reality of transfer rules rather than any lack of faith in his ability. Ndukwe impressed during pre-season at Anfield, standing out for his composure alongside senior figures in Liverpool's defence, but was never going to be eligible to feature domestically this season without the requisite points for a permit.
A temporary move to a top-flight league such as La Liga offers the clearest route to accumulating those points while also getting regular senior football under his belt.
The centre-back, who previously represented Austria's junior national teams, has drawn early comparisons to a modern, ball-playing defender given his physical profile and composure in possession.
Liverpool's hope is that a productive year in Spain will put him in position to challenge for a place in the club's first-team defensive options once the loan concludes and, ideally, once the work permit issue is resolved.
Levante, who currently sit short on defensive options after departures elsewhere in their back line this summer, are expected to give Ndukwe an opportunity for regular minutes from early in the season, with the Spanish club also covering his wages in full for the duration of the loan.
The move also means Liverpool avoid the risk of the teenager sitting idle in their academy setup for a season, instead allowing him to test himself in a senior European league against experienced opposition — an approach the club has increasingly favoured for young defenders who are highly rated but not yet ready, administratively or otherwise, for first-team football in England.