| Competition: | Tercera División |
| Season: | 1931–32 |
| Promoted: | Osasuna |
| Biggest Home Win: | Levante 10–0 Saguntino (21 February 1932) |
| Biggest Away Win: | Mallorca 0–4 Júpiter (20 December 1931) |
| Highest Scoring: | Levante 10–0 Saguntino (21 February 1932) |
| Matches: | 94 |
| Total Goals: | 324 |
| Prevseason: | 1930–31 |
| Nextseason: | 1932–33 |
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