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| 03/01/1932 | RC Celta | - | Deportivo La Coruña | 2:1 | ||
| Real Oviedo | - | CD Castellón | 5:0 | |||
| Atlético Madrid | - | Sporting Gijón | 2:2 | |||
| Real Betis | - | Catalunya FC | 2:1 | |||
| Real Murcia | - | Sevilla FC | 3:1 |
| » Tables | Home | Away | First round | Second round |
| # | Team | M. | W | D | L | goals | Dif. | Pt. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Real Oviedo | 5 | 5 | 0 | 0 | 23:8 | 15 | 10:0 |
| 2 |
|
Real Betis | 5 | 3 | 1 | 1 | 12:10 | 2 | 7:3 |
| 3 |
|
Real Murcia | 5 | 3 | 0 | 2 | 12:9 | 3 | 6:4 |
| 4 |
|
RC Celta | 5 | 3 | 0 | 2 | 10:12 | -2 | 6:4 |
| 5 |
|
Atlético Madrid | 5 | 2 | 1 | 2 | 11:11 | 0 | 5:5 |
| 6 |
|
Sporting Gijón | 5 | 2 | 1 | 2 | 10:10 | 0 | 5:5 |
| 7 |
|
Deportivo La Coruña | 5 | 2 | 0 | 3 | 10:12 | -2 | 4:6 |
| 8 |
|
CD Castellón | 5 | 1 | 1 | 3 | 8:14 | -6 | 3:7 |
| 9 |
|
Sevilla FC | 5 | 1 | 0 | 4 | 10:13 | -3 | 2:8 |
| 10 |
|
Catalunya FC | 5 | 1 | 0 | 4 | 5:12 | -7 | 2:8 |
