| 2. Round | 29/11/1931 | Athletic Club | - | CD Alavés | 3:2 | ||||
| 8. Round | 24/01/1932 | Athletic Club | - | Arenas de Getxo | 4:1 | ||||
| 9. Round | 31/01/1932 | Athletic Club | - | Racing Santander | 3:2 | ||||
| 11. Round | 14/02/1932 | CD Alavés | - | Athletic Club | 0:1 | ||||
| 12. Round | 21/02/1932 | Athletic Club | - | Real Unión | 2:1 |
Spain