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| 14/02/1932 | Arenas de Getxo | - | FC Barcelona | 1:3 (0:2) | ||
| CD Alavés | - | Athletic Club | 0:1 (0:1) | |||
| Real Madrid | - | Donostia FC | 1:0 (1:0) | |||
| 16/02/1932 | Real Unión | - | Valencia CF | 3:2 (2:0) | ||
| Espanyol Barcelona | - | Racing Santander | 6:1 (1:1) |
| » Tables | Home | Away | First round | Second round | First half | Second half |
| # | Team | M. | W | D | L | goals | Dif. | Pt. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Athletic Club | 11 | 7 | 3 | 1 | 28:12 | 16 | 17:5 |
| 2 |
|
Real Madrid | 11 | 6 | 5 | 0 | 23:10 | 13 | 17:5 |
| 3 |
|
FC Barcelona | 11 | 7 | 2 | 2 | 26:13 | 13 | 16:6 |
| 4 |
|
Racing Santander | 11 | 4 | 3 | 4 | 22:23 | -1 | 11:11 |
| 5 |
|
Espanyol Barcelona | 11 | 5 | 0 | 6 | 20:22 | -2 | 10:12 |
| 6 |
|
Valencia CF | 11 | 3 | 3 | 5 | 17:24 | -7 | 9:13 |
| 7 |
|
Donostia FC | 11 | 4 | 0 | 7 | 25:21 | 4 | 8:14 |
| 8 |
|
Arenas de Getxo | 11 | 3 | 2 | 6 | 19:30 | -11 | 8:14 |
| 9 |
|
CD Alavés | 11 | 3 | 1 | 7 | 15:26 | -11 | 7:15 |
| 10 |
|
Real Unión | 11 | 3 | 1 | 7 | 17:31 | -14 | 7:15 |
