| 12. Jornada | 18.02.1940 | Real Racing | - | Hércules CF | 0:1 | ||||
| 13. Jornada | 25.02.1940 | Real Madrid | - | Real Racing | 3:2 | ||||
| 14. Jornada | 03.03.1940 | Real Racing | - | Sevilla | 3:3 | ||||
| 15. Jornada | 10.03.1940 | Athletic | - | Real Racing | 3:2 | ||||
| 20. Jornada | 14.04.1940 | Betis | - | Real Racing | 2:1 | ||||
| 21. Jornada | 21.04.1940 | Real Racing | - | Zaragoza | 1:0 | ||||
| 22. Jornada | 28.04.1940 | Barcelona | - | Real Racing | 3:1 |
España