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| 06.01.1946 | CE Sabadell | - | UD Salamanca | 5:1 | ||
| Real Zaragoza | - | Real Betis | 4:1 | |||
| Racing Ferrol | - | Gimnàstic de Tarragona | 0:2 | |||
| RCD Córdoba | - | AD Ceuta | 4:1 | |||
| Racing Santander | - | Deportivo La Coruña | 0:1 | |||
| Real Sociedad | - | Granada CF | 1:1 | |||
| Xerez FC | - | RCD Mallorca | 1:1 |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CE Sabadell | 14 | 9 | 3 | 2 | 35:17 | 18 | 21:7 |
| 2 |
|
Real Sociedad | 14 | 8 | 1 | 5 | 31:17 | 14 | 17:11 |
| 3 |
|
RCD Córdoba | 14 | 8 | 1 | 5 | 24:22 | 2 | 17:11 |
| 4 |
|
Racing Ferrol | 14 | 8 | 1 | 5 | 25:24 | 1 | 17:11 |
| 5 |
|
Gimnàstic de Tarragona | 14 | 6 | 4 | 4 | 24:25 | -1 | 16:12 |
| 6 |
|
RCD Mallorca | 14 | 6 | 3 | 5 | 23:19 | 4 | 15:13 |
| 7 |
|
Deportivo La Coruña | 14 | 6 | 3 | 5 | 17:17 | 0 | 15:13 |
| 8 |
|
Granada CF | 14 | 5 | 4 | 5 | 21:18 | 3 | 14:14 |
| 9 |
|
Real Betis | 14 | 6 | 1 | 7 | 18:21 | -3 | 13:15 |
| 10 |
|
Xerez FC | 14 | 5 | 3 | 6 | 23:37 | -14 | 13:15 |
| 11 |
|
Racing Santander | 14 | 5 | 1 | 8 | 33:26 | 7 | 11:17 |
| 12 |
|
Real Zaragoza | 14 | 4 | 2 | 8 | 28:31 | -3 | 10:18 |
| 13 |
|
UD Salamanca | 14 | 4 | 2 | 8 | 18:25 | -7 | 10:18 |
| 14 |
|
AD Ceuta | 14 | 3 | 1 | 10 | 14:35 | -21 | 7:21 |
