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| 27.01.1946 | CE Sabadell | - | Real Sociedad | 1:0 | ||
| Granada CF | - | Racing Ferrol | 6:3 | |||
| Deportivo La Coruña | - | Xerez FC | 4:1 | |||
| RCD Mallorca | - | Real Zaragoza | 1:1 | |||
| Real Betis | - | Gimnàstic de Tarragona | 6:1 | |||
| AD Ceuta | - | Racing Santander | 1:3 | |||
| UD Salamanca | - | RCD Córdoba | 0:0 |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CE Sabadell | 17 | 11 | 3 | 3 | 38:20 | 18 | 25:9 |
| 2 |
|
Real Sociedad | 17 | 9 | 2 | 6 | 33:19 | 14 | 20:14 |
| 3 |
|
RCD Córdoba | 17 | 9 | 2 | 6 | 25:24 | 1 | 20:14 |
| 4 |
|
Gimnàstic de Tarragona | 17 | 8 | 4 | 5 | 31:32 | -1 | 20:14 |
| 5 |
|
Deportivo La Coruña | 17 | 8 | 3 | 6 | 23:20 | 3 | 19:15 |
| 6 |
|
Granada CF | 17 | 7 | 4 | 6 | 30:23 | 7 | 18:16 |
| 7 |
|
Racing Ferrol | 17 | 8 | 2 | 7 | 29:35 | -6 | 18:16 |
| 8 |
|
RCD Mallorca | 17 | 6 | 5 | 6 | 25:22 | 3 | 17:17 |
| 9 |
|
Real Betis | 17 | 8 | 1 | 8 | 28:26 | 2 | 17:17 |
| 10 |
|
Racing Santander | 17 | 7 | 1 | 9 | 41:31 | 10 | 15:19 |
| 11 |
|
Real Zaragoza | 17 | 5 | 3 | 9 | 31:36 | -5 | 13:21 |
| 12 |
|
UD Salamanca | 17 | 5 | 3 | 9 | 20:26 | -6 | 13:21 |
| 13 |
|
Xerez FC | 17 | 5 | 3 | 9 | 25:45 | -20 | 13:21 |
| 14 |
|
AD Ceuta | 17 | 4 | 2 | 11 | 19:39 | -20 | 10:24 |
