| 2. Round | 10/12/1939 | Sevilla FC | - | Athletic Club | 3:3 |  |
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| 3. Round | 17/12/1939 | Athletic Club | - | Real Betis | 6:1 | ||||
| 4. Round | 24/12/1939 | Racing Santander | - | Athletic Club | 3:0 | ||||
| 5. Round | 31/12/1939 | Athletic Club | - | Real Zaragoza | 1:1 | ||||
| 6. Round | 07/01/1940 | Espanyol Barcelona | - | Athletic Club | 3:4 | ||||
| 12. Round | 18/02/1940 | Atlético Aviación | - | Athletic Club | 3:1 | ||||
| 13. Round | 25/02/1940 | Athletic Club | - | Sevilla FC | 3:4 | ||||
| 14. Round | 03/03/1940 | Real Betis | - | Athletic Club | 0:0 | ||||
| 21. Round | 21/04/1940 | Valencia CF | - | Athletic Club | 3:4 |
Spain