| 1. Round | 03/12/1939 | Athletic Club | - | Atlético Aviación | 1:3 | ||||
| 2. Round | 10/12/1939 | Sevilla FC | - | Athletic Club | 3:3 | ||||
| 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 | ||||
| 7. Round | 14/01/1940 | Athletic Club | - | FC Barcelona | 7:5 | ||||
| 8. Round | 21/01/1940 | RC Celta | - | Athletic Club | 2:4 | ||||
| 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 | ||||
| 15. Round | 10/03/1940 | Athletic Club | - | Racing Santander | 3:2 | ||||
| 16. Round | 17/03/1940 | Real Zaragoza | - | Athletic Club | 1:1 | ||||
| 17. Round | 24/03/1940 | Athletic Club | - | Espanyol Barcelona | 4:0 | ||||
| 18. Round | 31/03/1940 | FC Barcelona | - | Athletic Club | 0:2 | ||||
| 19. Round | 07/04/1940 | Athletic Club | - | RC Celta | 4:1 | ||||
| 20. Round | 14/04/1940 | Hércules CF | - | Athletic Club | 1:0 | ||||
| 21. Round | 21/04/1940 | Valencia CF | - | Athletic Club | 3:4 |
Spain