| 6. Round | 09/01/1940 | RC Celta | - | Racing Santander | 5:1 | ||||
| 7. Round | 14/01/1940 | Espanyol Barcelona | - | RC Celta | 4:1 | ||||
| 8. Round | 21/01/1940 | RC Celta | - | Athletic Club | 2:4 | ||||
| 9. Round | 28/01/1940 | RC Celta | - | Valencia CF | 3:2 | ||||
| 10. Round | 04/02/1940 | Atlético Aviación | - | RC Celta | 4:1 | ||||
| 11. Round | 11/02/1940 | RC Celta | - | Real Betis | 4:2 | ||||
| 12. Round | 18/02/1940 | RC Celta | - | Real Zaragoza | 5:1 | ||||
| 13. Round | 25/02/1940 | FC Barcelona | - | RC Celta | 2:0 | ||||
| 14. Round | 03/03/1940 | RC Celta | - | Hércules CF | 4:0 | ||||
| 15. Round | 10/03/1940 | Real Madrid | - | RC Celta | 2:1 | ||||
| 16. Round | 17/03/1940 | RC Celta | - | Sevilla FC | 2:0 | ||||
| 18. Round | 31/03/1940 | RC Celta | - | Espanyol Barcelona | 2:0 | ||||
| 19. Round | 07/04/1940 | Athletic Club | - | RC Celta | 4:1 | ||||
| 20. Round | 14/04/1940 | Valencia CF | - | RC Celta | 1:1 | ||||
| 21. Round | 21/04/1940 | RC Celta | - | Atlético Aviación | 1:0 | ||||
| 22. Round | 28/04/1940 | Real Betis | - | RC Celta | 2:0 |
Hungary