| 1. Jornada | 03.12.1939 | Athletic | - | Atlético | 1:3 | ||||
| 2. Jornada | 10.12.1939 | Sevilla | - | Athletic | 3:3 | ||||
| 3. Jornada | 17.12.1939 | Athletic | - | Betis | 6:1 |  |
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| 4. Jornada | 24.12.1939 | Real Racing | - | Athletic | 3:0 | ||||
| 5. Jornada | 31.12.1939 | Athletic | - | Zaragoza | 1:1 | ||||
| 6. Jornada | 07.01.1940 | Espanyol | - | Athletic | 3:4 | ||||
| 7. Jornada | 14.01.1940 | Athletic | - | Barcelona | 7:5 | |
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| 8. Jornada | 21.01.1940 | Celta | - | Athletic | 2:4 | |
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| 9. Jornada | 28.01.1940 | Athletic | - | Hércules CF | 4:1 | |
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| 10. Jornada | 04.02.1940 | Athletic | - | Valencia | 1:2 | ||||
| 11. Jornada | 11.02.1940 | Real Madrid | - | Athletic | 4:1 | |
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| 13. Jornada | 25.02.1940 | Athletic | - | Sevilla | 3:4 | |
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| 14. Jornada | 03.03.1940 | Betis | - | Athletic | 0:0 | ||||
| 15. Jornada | 10.03.1940 | Athletic | - | Real Racing | 3:2 | ||||
| 16. Jornada | 17.03.1940 | Zaragoza | - | Athletic | 1:1 | ||||
| 17. Jornada | 24.03.1940 | Athletic | - | Espanyol | 4:0 | |
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| 18. Jornada | 31.03.1940 | Barcelona | - | Athletic | 0:2 | ||||
| 19. Jornada | 07.04.1940 | Athletic | - | Celta | 4:1 | |
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| 20. Jornada | 14.04.1940 | Hércules CF | - | Athletic | 1:0 | ||||
| 21. Jornada | 21.04.1940 | Valencia | - | Athletic | 3:4 | |
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| 22. Jornada | 28.04.1940 | Athletic | - | Real Madrid | 3:1 | |
España