| 20. Round | 17/02/1946 | Athletic Club | - | RC Celta | 2:1 | ||||
| 21. Round | 24/02/1946 | CD Castellón | - | Athletic Club | 4:0 | ||||
| 22. Round | 03/03/1946 | Athletic Club | - | Sevilla FC | 4:3 |  |
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| 23. Round | 10/03/1946 | Sporting Gijón | - | Athletic Club | 0:0 | ||||
| 24. Round | 17/03/1946 | Athletic Club | - | Espanyol Barcelona | 3:1 |
Spain