| 1. Round | 07/12/1930 | Racing Santander | - | CE Europa | 2:1 |  |
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| 2. Round | 14/12/1930 | Espanyol Barcelona | - | Racing Santander | 4:1 | ||||
| 3. Round | 21/12/1930 | Racing Santander | - | Athletic Club | 4:1 | |
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| 4. Round | 28/12/1930 | FC Barcelona | - | Racing Santander | 1:1 | |
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| 5. Round | 04/01/1931 | Racing Santander | - | Real Sociedad | 2:5 | ||||
| 6. Round | 11/01/1931 | Racing Santander | - | Real Madrid | 3:0 | |
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| 8. Round | 25/01/1931 | Racing Santander | - | Real Unión | 4:1 | ||||
| 9. Round | 01/02/1931 | Arenas de Getxo | - | Racing Santander | 4:2 | |
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| 10. Round | 08/02/1931 | CE Europa | - | Racing Santander | 1:2 | |
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| 11. Round | 15/02/1931 | Racing Santander | - | Espanyol Barcelona | 4:0 | |
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| 12. Round | 22/02/1931 | Athletic Club | - | Racing Santander | 7:1 | ||||
| 13. Round | 01/03/1931 | Racing Santander | - | FC Barcelona | 0:1 | ||||
| 14. Round | 08/03/1931 | Real Sociedad | - | Racing Santander | 4:7 | |
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| 15. Round | 15/03/1931 | Real Madrid | - | Racing Santander | 0:0 | ||||
| 16. Round | 22/03/1931 | Racing Santander | - | CD Alavés | 4:0 | ||||
| 17. Round | 29/03/1931 | Real Unión | - | Racing Santander | 4:3 | ||||
| 18. Round | 05/04/1931 | Racing Santander | - | Arenas de Getxo | 4:1 | |
Spain