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| 03/03/1946 | Gimnàstic de Tarragona | - | CE Sabadell | 0:1 | ||
| Granada CF | - | Deportivo La Coruña | 1:2 | |||
| Real Zaragoza | - | RCD Córdoba | 1:0 | |||
| Racing Ferrol | - | Real Sociedad | 2:2 | |||
| Real Betis | - | UD Salamanca | 3:0 | |||
| Racing Santander | - | Xerez FC | 2:1 | |||
| AD Ceuta | - | RCD Mallorca | 4:0 |
| » Tables | Home | Away | First round | Second round |
| # | Team | M. | W | D | L | goals | Dif. | Pt. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CE Sabadell | 22 | 13 | 5 | 4 | 46:24 | 22 | 31:13 |
| 2 |
|
Deportivo La Coruña | 22 | 12 | 3 | 7 | 29:23 | 6 | 27:17 |
| 3 |
|
Gimnàstic de Tarragona | 22 | 10 | 5 | 7 | 40:38 | 2 | 25:19 |
| 4 |
|
Granada CF | 22 | 10 | 4 | 8 | 39:30 | 9 | 24:20 |
| 5 |
|
Real Sociedad | 22 | 10 | 3 | 9 | 38:27 | 11 | 23:21 |
| 6 |
|
RCD Córdoba | 22 | 10 | 3 | 9 | 28:30 | -2 | 23:21 |
| 7 |
|
Real Betis | 22 | 10 | 2 | 10 | 36:32 | 4 | 22:22 |
| 8 |
|
RCD Mallorca | 22 | 7 | 8 | 7 | 33:32 | 1 | 22:22 |
| 9 |
|
Real Zaragoza | 22 | 9 | 4 | 9 | 40:41 | -1 | 22:22 |
| 10 |
|
Racing Ferrol | 22 | 9 | 4 | 9 | 36:46 | -10 | 22:22 |
| 11 |
|
Racing Santander | 22 | 10 | 1 | 11 | 52:45 | 7 | 21:23 |
| 12 |
|
Xerez FC | 22 | 7 | 3 | 12 | 33:52 | -19 | 17:27 |
| 13 |
|
UD Salamanca | 22 | 6 | 3 | 13 | 30:39 | -9 | 15:29 |
| 14 |
|
AD Ceuta | 22 | 6 | 2 | 14 | 27:48 | -21 | 14:30 |
