| 2. Round | 10/12/1939 | Racing Santander | - | Real Madrid | 2:1 | ||||
| 3. Round | 17/12/1939 | Sevilla FC | - | Racing Santander | 8:2 | ||||
| 4. Round | 24/12/1939 | Racing Santander | - | Athletic Club | 3:0 | ||||
| 5. Round | 31/12/1939 | Racing Santander | - | Espanyol Barcelona | 2:3 | ||||
| 11. Round | 11/02/1940 | Racing Santander | - | FC Barcelona | 2:3 |
Spain