| 10. Round | 08/02/1931 | Athletic Club | - | FC Barcelona | 12:1 | ||||
| 11. Round | 15/02/1931 | Real Sociedad | - | Athletic Club | 1:0 | ||||
| 12. Round | 22/02/1931 | Athletic Club | - | Racing Santander | 7:1 | ||||
| 13. Round | 01/03/1931 | CD Alavés | - | Athletic Club | 1:4 | ||||
| 14. Round | 08/03/1931 | Athletic Club | - | CE Europa | 4:1 |
Spain