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| 03/01/1932 | Valencia CF | - | Athletic Bilbao | 0:0 (0:0) | ||
| Arenas de Getxo | - | Real Madrid | 2:2 (2:2) | |||
| Donostia FC | - | Real Unión | 5:0 (3:0) | |||
| FC Barcelona | - | Racing Santander | 4:2 (2:1) | |||
| 06/01/1932 | CD Alavés | - | Espanyol Barcelona | 4:1 (3:1) |
| » Tables | Home | Away | First round | Second round | First half | Second half |
| # | Team | M. | W | D | L | goals | Dif. | Pt. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Athletic Bilbao | 5 | 3 | 2 | 0 | 12:4 | 8 | 8:2 |
| 2 |
|
Real Madrid | 5 | 2 | 3 | 0 | 11:5 | 6 | 7:3 |
| 3 |
|
FC Barcelona | 5 | 3 | 1 | 1 | 12:8 | 4 | 7:3 |
| 4 |
|
Donostia FC | 5 | 3 | 0 | 2 | 16:6 | 10 | 6:4 |
| 5 |
|
Arenas de Getxo | 5 | 2 | 2 | 1 | 11:10 | 1 | 6:4 |
| 6 |
|
Racing Santander | 5 | 2 | 1 | 2 | 9:11 | -2 | 5:5 |
| 7 |
|
Espanyol Barcelona | 5 | 2 | 0 | 3 | 9:11 | -2 | 4:6 |
| 8 |
|
Valencia CF | 5 | 1 | 2 | 2 | 7:12 | -5 | 4:6 |
| 9 |
|
CD Alavés | 5 | 1 | 0 | 4 | 8:13 | -5 | 2:8 |
| 10 |
|
Real Unión | 5 | 0 | 1 | 4 | 5:20 | -15 | 1:9 |
