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| 28/02/1932 | Atlético Madrid | - | Catalunya FC | 0:1 | ||
| Real Oviedo | - | Sevilla FC | 2:1 | |||
| Deportivo La Coruña | - | CD Castellón | 2:0 | |||
| Real Betis | - | Sporting Gijón | 3:0 | |||
| Real Murcia | - | RC Celta | 6:2 |
| » Tables | Home | Away | First round | Second round |
| # | Team | M. | W | D | L | goals | Dif. | Pt. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Real Oviedo | 13 | 9 | 1 | 3 | 34:19 | 15 | 19:7 |
| 2 |
|
Real Betis | 13 | 7 | 4 | 2 | 30:16 | 14 | 18:8 |
| 3 |
|
Sporting Gijón | 13 | 7 | 2 | 4 | 26:19 | 7 | 16:10 |
| 4 |
|
Real Murcia | 13 | 7 | 1 | 5 | 30:23 | 7 | 15:11 |
| 5 |
|
Deportivo La Coruña | 13 | 7 | 1 | 5 | 25:25 | 0 | 15:11 |
| 6 |
|
Sevilla FC | 13 | 5 | 1 | 7 | 23:25 | -2 | 11:15 |
| 7 |
|
Atlético Madrid | 13 | 5 | 1 | 7 | 21:27 | -6 | 11:15 |
| 8 |
|
CD Castellón | 13 | 5 | 1 | 7 | 18:29 | -11 | 11:15 |
| 9 |
|
RC Celta | 13 | 4 | 1 | 8 | 25:35 | -10 | 9:17 |
| 10 |
|
Catalunya FC | 13 | 2 | 1 | 10 | 12:26 | -14 | 5:21 |
