| 1. Round | 22/11/1931 | Real Unión | - | FC Barcelona | 1:3 | ||||
| 3. Round | 20/12/1931 | Real Unión | - | Athletic Club | 1:5 | ||||
| 4. Round | 27/12/1931 | Racing Santander | - | Real Unión | 2:2 | ||||
| 5. Round | 03/01/1932 | Donostia FC | - | Real Unión | 5:0 | ||||
| 7. Round | 17/01/1932 | Real Madrid | - | Real Unión | 3:2 | ||||
| 16. Round | 20/03/1932 | Real Unión | - | Real Madrid | 1:1 | ||||
| 17. Round | 27/03/1932 | Espanyol Barcelona | - | Real Unión | 3:1 | ||||
| 18. Round | 03/04/1932 | CD Alavés | - | Real Unión | 1:0 |
???