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| 03/02/1946 | Gimnàstic de Tarragona | - | AD Ceuta | 4:1 | ||
| Real Zaragoza | - | UD Salamanca | 2:1 | |||
| Racing Ferrol | - | RCD Mallorca | 1:1 | |||
| RCD Córdoba | - | CE Sabadell | 0:0 | |||
| Real Betis | - | Deportivo La Coruña | 1:0 | |||
| Racing Santander | - | Granada CF | 3:2 | |||
| Real Sociedad | - | Xerez FC | 2:0 |
| » Tables | Home | Away | First round | Second round |
| # | Team | M. | W | D | L | goals | Dif. | Pt. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CE Sabadell | 18 | 11 | 4 | 3 | 38:20 | 18 | 26:10 |
| 2 |
|
Real Sociedad | 18 | 10 | 2 | 6 | 35:19 | 16 | 22:14 |
| 3 |
|
Gimnàstic de Tarragona | 18 | 9 | 4 | 5 | 35:33 | 2 | 22:14 |
| 4 |
|
RCD Córdoba | 18 | 9 | 3 | 6 | 25:24 | 1 | 21:15 |
| 5 |
|
Real Betis | 18 | 9 | 1 | 8 | 29:26 | 3 | 19:17 |
| 6 |
|
Deportivo La Coruña | 18 | 8 | 3 | 7 | 23:21 | 2 | 19:17 |
| 7 |
|
Racing Ferrol | 18 | 8 | 3 | 7 | 30:36 | -6 | 19:17 |
| 8 |
|
Granada CF | 18 | 7 | 4 | 7 | 32:26 | 6 | 18:18 |
| 9 |
|
RCD Mallorca | 18 | 6 | 6 | 6 | 26:23 | 3 | 18:18 |
| 10 |
|
Racing Santander | 18 | 8 | 1 | 9 | 44:33 | 11 | 17:19 |
| 11 |
|
Real Zaragoza | 18 | 6 | 3 | 9 | 33:37 | -4 | 15:21 |
| 12 |
|
UD Salamanca | 18 | 5 | 3 | 10 | 21:28 | -7 | 13:23 |
| 13 |
|
Xerez FC | 18 | 5 | 3 | 10 | 25:47 | -22 | 13:23 |
| 14 |
|
AD Ceuta | 18 | 4 | 2 | 12 | 20:43 | -23 | 10:26 |
