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| 30.03.1947 | Racing Ferrol | - | RCD Córdoba | 2:1 | ||
| Real Zaragoza | - | RCD Mallorca | 5:1 | |||
| CD Alcoyano | - | Real Betis | 6:1 | |||
| Gimnàstic de Tarragona | - | Hércules CF | 5:2 | |||
| Granada CF | - | Levante UD | 1:2 | |||
| Real Sociedad | - | Racing Santander | 1:1 | |||
| Barakaldo CF | - | CD Málacitano | 4:2 |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CD Alcoyano | 24 | 14 | 6 | 4 | 57:32 | 25 | 34:14 |
| 2 |
|
Gimnàstic de Tarragona | 24 | 15 | 3 | 6 | 61:37 | 24 | 33:15 |
| 3 |
|
Real Sociedad | 24 | 11 | 6 | 7 | 50:36 | 14 | 28:20 |
| 4 |
|
Hércules CF | 24 | 13 | 2 | 9 | 44:41 | 3 | 28:20 |
| 5 |
|
RCD Mallorca | 24 | 13 | 0 | 11 | 44:43 | 1 | 26:22 |
| 6 |
|
Levante UD | 24 | 11 | 2 | 11 | 59:49 | 10 | 24:24 |
| 7 |
|
Granada CF | 24 | 9 | 5 | 10 | 32:45 | -13 | 23:25 |
| 8 |
|
RCD Córdoba | 24 | 8 | 6 | 10 | 35:38 | -3 | 22:26 |
| 9 |
|
Barakaldo CF | 24 | 10 | 1 | 13 | 56:53 | 3 | 21:27 |
| 10 |
|
CD Málacitano | 24 | 7 | 7 | 10 | 31:37 | -6 | 21:27 |
| 11 |
|
Real Betis | 24 | 8 | 4 | 12 | 36:53 | -17 | 20:28 |
| 12 |
|
Real Zaragoza | 24 | 8 | 3 | 13 | 39:46 | -7 | 19:29 |
| 13 |
|
Racing Santander | 24 | 6 | 7 | 11 | 33:50 | -17 | 19:29 |
| 14 |
|
Racing Ferrol | 24 | 7 | 4 | 13 | 42:59 | -17 | 18:30 |
