| 2. Ronde | 29.11.1931 | Athletic Club | - | Deportivo Alavés | 3:2 | ||||
| 8. Ronde | 24.01.1932 | Athletic Club | - | Arenas de Getxo | 4:1 | ||||
| 9. Ronde | 31.01.1932 | Athletic Club | - | Racing Santander | 3:2 | ||||
| 11. Ronde | 14.02.1932 | Deportivo Alavés | - | Athletic Club | 0:1 | ||||
| 12. Ronde | 21.02.1932 | Athletic Club | - | Real Unión | 2:1 |
Spanje