23/04 - 20:00
23/04 - 20:00
| 1926/05/16 | Barcelona |  | 3-2 a.e.t. |  | Athletic Madrid |
| 1926/05/02 | Espanyol |  | 2-3 | | Athletic Madrid |
| 1926/04/10 | Celta de Vigo |  | 5-0 |  | Sporting Gijón | ||||
| 1926/04/15 | Athletic Madrid | | 4-2 |  | Real Betis |
| G | GS | GC | Pts | |||
|---|---|---|---|---|---|---|
| 1 | | Barcelona | 4 | 19 | 1 | 8 |
| 2 |  | Real Zaragoza | 4 | 7 | 13 | 3 |
| 3 |  | Levante | 4 | 4 | 16 | 1 |
| G | GS | GC | Pts | |||
|---|---|---|---|---|---|---|
| 1 |  | Real Madrid | 4 | 11 | 6 | 6 |
| 2 |  | Sevilla | 4 | 8 | 5 | 5 |
| 3 |  | Real Murcia | 4 | 5 | 13 | 1 |
| G | GS | GC | Pts | |||
|---|---|---|---|---|---|---|
| 1 | | Athletic Madrid | 4 | 11 | 6 | 6 |
| 2 | | Real Betis | 4 | 10 | 5 | 6 |
| 3 |  | Cartagena | 4 | 2 | 12 | 0 |
| G | GS | GC | Pts | |||
|---|---|---|---|---|---|---|
| 1 | | Celta de Vigo | 4 | 19 | 7 | 6 |
| 2 | | Sporting Gijón | 4 | 16 | 7 | 6 |
| 3 |  | Cultural Leonesa | 4 | 3 | 24 | 0 |
| G | GS | GC | Pts | |||
|---|---|---|---|---|---|---|
| 1 |  | Deportivo | 4 | 19 | 7 | 6 |
| 2 |  | Valladolid | 4 | 7 | 11 | 3 |
| 3 |  | Fortuna Gijonés | 4 | 4 | 12 | 3 |
| G | GS | GC | Pts | |||
|---|---|---|---|---|---|---|
| 1 |  | Real Unión | 4 | 12 | 8 | 6 |
| 2 |  | Athletic Bilbao | 4 | 8 | 9 | 3 |
| 3 |  | Racing Santander | 4 | 7 | 10 | 3 |
| G | GS | GC | Pts | |||
|---|---|---|---|---|---|---|
| 1 |  | Real Sociedad | 4 | 18 | 5 | 8 |
| 2 |  | Arenas Club | 4 | 11 | 11 | 4 |
| 3 |  | Gimnástica Torrelavega | 4 | 3 | 16 | 0 |
