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| 20/12/1931 | Real Oviedo | - | RC Celta | 4:1 | ||
| Atlético Madrid | - | CD Castellón | 2:0 | |||
| Deportivo La Coruña | - | Catalunya FC | 3:0 | |||
| Sevilla FC | - | Real Betis | 2:3 | |||
| Real Murcia | - | Sporting Gijón | 4:1 |
| » Tables | Home | Away | First round | Second round |
| # | Team | M. | W | D | L | goals | Dif. | Pt. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Real Oviedo | 3 | 3 | 0 | 0 | 13:5 | 8 | 6:0 |
| 2 |
|
Real Betis | 3 | 2 | 1 | 0 | 9:5 | 4 | 5:1 |
| 3 |
|
Real Murcia | 3 | 2 | 0 | 1 | 8:5 | 3 | 4:2 |
| 4 |
|
Atlético Madrid | 3 | 2 | 0 | 1 | 8:7 | 1 | 4:2 |
| 5 |
|
Deportivo La Coruña | 3 | 2 | 0 | 1 | 7:6 | 1 | 4:2 |
| 6 |
|
Sevilla FC | 3 | 1 | 0 | 2 | 6:5 | 1 | 2:4 |
| 7 |
|
Sporting Gijón | 3 | 1 | 0 | 2 | 4:7 | -3 | 2:4 |
| 8 |
|
RC Celta | 3 | 1 | 0 | 2 | 5:10 | -5 | 2:4 |
| 9 |
|
CD Castellón | 3 | 0 | 1 | 2 | 4:7 | -3 | 1:5 |
| 10 |
|
Catalunya FC | 3 | 0 | 0 | 3 | 2:9 | -7 | 0:6 |
