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| 16.05.1976 | Barcelona Atlètic | - | Terrassa CF | 2:1 | ||
| CD Castellón | - | CD Alavés | 1:1 | |||
| Cádiz CF | - | UE Sant Andreu | 1:0 | |||
| Real Murcia | - | CF Calvo Sotelo | 4:1 | |||
| CA Osasuna | - | Gimnàstic de Tarragona | 0:1 | |||
| Recreativo Huelva | - | Real Valladolid | 0:0 | |||
| RC Celta | - | Córdoba CF | 2:0 | |||
| Burgos CF | - | CD Tenerife | 2:1 | |||
| CD Ensidesa | - | Deportivo La Coruña | 3:2 | |||
| CD Málaga | - | Rayo Vallecano | 1:0 |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Burgos CF | 35 | 18 | 10 | 7 | 49:29 | 20 | 46:24 |
| 2 |
|
RC Celta | 35 | 18 | 10 | 7 | 39:19 | 20 | 46:24 |
| 3 |
|
CD Málaga | 35 | 19 | 5 | 11 | 66:33 | 33 | 43:27 |
| 4 |
|
Real Valladolid | 35 | 15 | 11 | 9 | 42:23 | 19 | 41:29 |
| 5 |
|
CD Tenerife | 35 | 14 | 11 | 10 | 49:41 | 8 | 39:31 |
| 6 |
|
Barcelona Atlètic | 35 | 13 | 13 | 9 | 42:41 | 1 | 39:31 |
| 7 |
|
Deportivo La Coruña | 35 | 16 | 6 | 13 | 39:30 | 9 | 38:32 |
| 8 |
|
Córdoba CF | 35 | 15 | 5 | 15 | 41:42 | -1 | 35:35 |
| 9 |
|
Rayo Vallecano | 35 | 15 | 4 | 16 | 42:44 | -2 | 34:36 |
| 10 |
|
Cádiz CF | 35 | 12 | 9 | 14 | 43:39 | 4 | 33:37 |
| 11 |
|
Recreativo Huelva | 35 | 13 | 7 | 15 | 32:39 | -7 | 33:37 |
| 12 |
|
UE Sant Andreu | 35 | 13 | 7 | 15 | 34:42 | -8 | 33:37 |
| 13 |
|
CF Calvo Sotelo | 35 | 12 | 9 | 14 | 39:48 | -9 | 33:37 |
| 14 |
|
CA Osasuna | 35 | 13 | 5 | 17 | 45:52 | -7 | 31:39 |
| 15 |
|
CD Ensidesa | 35 | 10 | 11 | 14 | 29:40 | -11 | 31:39 |
| 16 |
|
CD Castellón | 35 | 9 | 12 | 14 | 34:43 | -9 | 30:40 |
| 17 |
|
CD Alavés | 35 | 10 | 10 | 15 | 28:39 | -11 | 30:40 |
| 18 |
|
Terrassa CF | 35 | 10 | 10 | 15 | 27:39 | -12 | 30:40 |
| 19 |
|
Real Murcia | 35 | 12 | 5 | 18 | 40:54 | -14 | 29:41 |
| 20 |
|
Gimnàstic de Tarragona | 35 | 9 | 8 | 18 | 26:49 | -23 | 26:44 |
