| 3. Jornada | 20.12.1931 | Real Unión | - | Athletic | 1:5 | ||||
| 4. Jornada | 27.12.1931 | Athletic | - | Barcelona | 3:0 | ||||
| 8. Jornada | 24.01.1932 | Athletic | - | Arenas de Getxo | 4:1 | ||||
| 9. Jornada | 31.01.1932 | Athletic | - | Real Racing | 3:2 | ||||
| 10. Jornada | 07.02.1932 | Athletic | - | Real Madrid | 3:3 | ||||
| 11. Jornada | 14.02.1932 | Alavés | - | Athletic | 0:1 | ||||
| 12. Jornada | 21.02.1932 | Athletic | - | Real Unión | 2:1 | ||||
| 13. Jornada | 28.02.1932 | Barcelona | - | Athletic | 1:3 |  |
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| 14. Jornada | 06.03.1932 | Athletic | - | Valencia | 7:2 | |
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| 15. Jornada | 13.03.1932 | Donostia FC | - | Athletic | 3:2 | ||||
| 16. Jornada | 20.03.1932 | Athletic | - | Espanyol | 4:0 | |
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| 17. Jornada | 27.03.1932 | Arenas de Getxo | - | Athletic | 2:1 | ||||
| 18. Jornada | 03.04.1932 | Real Racing | - | Athletic | 2:0 |
España