| 3. Ronde | 17.12.1939 | Athletic Club | - | Real Betis | 6:1 | ||||
| 4. Ronde | 24.12.1939 | Racing Santander | - | Athletic Club | 3:0 | ||||
| 5. Ronde | 31.12.1939 | Athletic Club | - | Real Zaragoza | 1:1 | ||||
| 6. Ronde | 07.01.1940 | Espanyol | - | Athletic Club | 3:4 | ||||
| 7. Ronde | 14.01.1940 | Athletic Club | - | FC Barcelona | 7:5 | ||||
| 8. Ronde | 21.01.1940 | Celta de Vigo | - | Athletic Club | 2:4 | ||||
| 9. Ronde | 28.01.1940 | Athletic Club | - | Hércules CF | 4:1 | ||||
| 10. Ronde | 04.02.1940 | Athletic Club | - | Valencia CF | 1:2 | ||||
| 11. Ronde | 11.02.1940 | Real Madrid | - | Athletic Club | 4:1 |
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