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| 06/03/1932 | Sevilla FC | - | Real Murcia | 0:1 | ||
| Catalunya FC | - | Real Betis | 0:1 | |||
| CD Castellón | - | Real Oviedo | 2:0 | |||
| Deportivo La Coruña | - | RC Celta | 5:0 | |||
| Sporting Gijón | - | Atlético Madrid | 1:1 |
| » Tables | Home | Away | First round | Second round |
| # | Team | M. | W | D | L | goals | Dif. | Pt. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Real Betis | 14 | 8 | 4 | 2 | 31:16 | 15 | 20:8 |
| 2 |
|
Real Oviedo | 14 | 9 | 1 | 4 | 34:21 | 13 | 19:9 |
| 3 |
|
Real Murcia | 14 | 8 | 1 | 5 | 31:23 | 8 | 17:11 |
| 4 |
|
Sporting Gijón | 14 | 7 | 3 | 4 | 27:20 | 7 | 17:11 |
| 5 |
|
Deportivo La Coruña | 14 | 8 | 1 | 5 | 30:25 | 5 | 17:11 |
| 6 |
|
CD Castellón | 14 | 6 | 1 | 7 | 20:29 | -9 | 13:15 |
| 7 |
|
Atlético Madrid | 14 | 5 | 2 | 7 | 22:28 | -6 | 12:16 |
| 8 |
|
Sevilla FC | 14 | 5 | 1 | 8 | 23:26 | -3 | 11:17 |
| 9 |
|
RC Celta | 14 | 4 | 1 | 9 | 25:40 | -15 | 9:19 |
| 10 |
|
Catalunya FC | 14 | 2 | 1 | 11 | 12:27 | -15 | 5:23 |
