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| 27/03/1932 | Sevilla FC | - | Deportivo La Coruña | 2:0 | ||
| Real Oviedo | - | Sporting Gijón | 0:1 | |||
| Real Murcia | - | Atlético Madrid | 4:0 | |||
| RC Celta | - | Real Betis | 1:1 |
| » Tables | Home | Away | First round | Second round |
| # | Team | M. | W | D | L | goals | Dif. | Pt. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Real Betis | 17 | 9 | 5 | 3 | 37:29 | 8 | 23:11 |
| 2 |
|
Sporting Gijón | 17 | 9 | 4 | 4 | 33:23 | 10 | 22:12 |
| 3 |
|
Real Oviedo | 17 | 10 | 1 | 6 | 42:26 | 16 | 21:13 |
| 4 |
|
Real Murcia | 17 | 10 | 1 | 6 | 39:26 | 13 | 21:13 |
| 5 |
|
Deportivo La Coruña | 17 | 9 | 1 | 7 | 32:34 | -2 | 19:15 |
| 6 |
|
Atlético Madrid | 17 | 7 | 2 | 8 | 36:35 | 1 | 16:18 |
| 7 |
|
CD Castellón | 16 | 7 | 1 | 8 | 23:32 | -9 | 15:17 |
| 8 |
|
Sevilla FC | 16 | 6 | 1 | 9 | 25:28 | -3 | 13:19 |
| 9 |
|
RC Celta | 17 | 4 | 3 | 10 | 30:47 | -17 | 11:23 |
| 10 |
|
Catalunya FC | 15 | 2 | 1 | 12 | 13:30 | -17 | 5:25 |
