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| 24.02.1946 | CE Sabadell | - | Racing Santander | 5:0 | ||
| Granada CF | - | AD Ceuta | 2:0 | |||
| Deportivo La Coruña | - | RCD Córdoba | 1:0 | |||
| RCD Mallorca | - | Real Betis | 2:2 | |||
| Real Sociedad | - | Real Zaragoza | 1:2 | |||
| UD Salamanca | - | Gimnàstic de Tarragona | 1:3 | |||
| Xerez FC | - | Racing Ferrol | 1:0 |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CE Sabadell | 21 | 12 | 5 | 4 | 45:24 | 21 | 29:13 |
| 2 |
|
Deportivo La Coruña | 21 | 11 | 3 | 7 | 27:22 | 5 | 25:17 |
| 3 |
|
Gimnàstic de Tarragona | 21 | 10 | 5 | 6 | 40:37 | 3 | 25:17 |
| 4 |
|
Granada CF | 21 | 10 | 4 | 7 | 38:28 | 10 | 24:18 |
| 5 |
|
RCD Córdoba | 21 | 10 | 3 | 8 | 28:29 | -1 | 23:19 |
| 6 |
|
Real Sociedad | 21 | 10 | 2 | 9 | 36:25 | 11 | 22:20 |
| 7 |
|
RCD Mallorca | 21 | 7 | 8 | 6 | 33:28 | 5 | 22:20 |
| 8 |
|
Racing Ferrol | 21 | 9 | 3 | 9 | 34:44 | -10 | 21:21 |
| 9 |
|
Real Betis | 21 | 9 | 2 | 10 | 33:32 | 1 | 20:22 |
| 10 |
|
Real Zaragoza | 21 | 8 | 4 | 9 | 39:41 | -2 | 20:22 |
| 11 |
|
Racing Santander | 21 | 9 | 1 | 11 | 50:44 | 6 | 19:23 |
| 12 |
|
Xerez FC | 21 | 7 | 3 | 11 | 32:50 | -18 | 17:25 |
| 13 |
|
UD Salamanca | 21 | 6 | 3 | 12 | 30:36 | -6 | 15:27 |
| 14 |
|
AD Ceuta | 21 | 5 | 2 | 14 | 23:48 | -25 | 12:30 |
