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| 17/02/1946 | Gimnàstic de Tarragona | - | RCD Mallorca | 1:1 | ||
| Real Zaragoza | - | Xerez FC | 3:2 | |||
| Racing Ferrol | - | CE Sabadell | 3:1 | |||
| RCD Córdoba | - | Real Sociedad | 3:0 | |||
| Real Betis | - | Granada CF | 1:2 | |||
| Racing Santander | - | UD Salamanca | 4:2 | |||
| AD Ceuta | - | Deportivo La Coruña | 1:2 |
| » Tables | Home | Away | First round | Second round |
| # | Team | M. | W | D | L | goals | Dif. | Pt. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CE Sabadell | 20 | 11 | 5 | 4 | 40:24 | 16 | 27:13 |
| 2 |
|
Deportivo La Coruña | 20 | 10 | 3 | 7 | 26:22 | 4 | 23:17 |
| 3 |
|
Gimnàstic de Tarragona | 20 | 9 | 5 | 6 | 37:36 | 1 | 23:17 |
| 4 |
|
RCD Córdoba | 20 | 10 | 3 | 7 | 28:28 | 0 | 23:17 |
| 5 |
|
Real Sociedad | 20 | 10 | 2 | 8 | 35:23 | 12 | 22:18 |
| 6 |
|
Granada CF | 20 | 9 | 4 | 7 | 36:28 | 8 | 22:18 |
| 7 |
|
RCD Mallorca | 20 | 7 | 7 | 6 | 31:26 | 5 | 21:19 |
| 8 |
|
Racing Ferrol | 20 | 9 | 3 | 8 | 34:43 | -9 | 21:19 |
| 9 |
|
Racing Santander | 20 | 9 | 1 | 10 | 50:39 | 11 | 19:21 |
| 10 |
|
Real Betis | 20 | 9 | 1 | 10 | 31:30 | 1 | 19:21 |
| 11 |
|
Real Zaragoza | 20 | 7 | 4 | 9 | 37:40 | -3 | 18:22 |
| 12 |
|
UD Salamanca | 20 | 6 | 3 | 11 | 29:33 | -4 | 15:25 |
| 13 |
|
Xerez FC | 20 | 6 | 3 | 11 | 31:50 | -19 | 15:25 |
| 14 |
|
AD Ceuta | 20 | 5 | 2 | 13 | 23:46 | -23 | 12:28 |
