- All rounds are played over two legs apart the final which is played a single match in a neutral venue and the Rounds of 32 and 64, which are played a single match playoff in the field of lower-level opponent. In these rounds teams from 1ª División start as top seeds and can not face each other.
- In the event that aggregate scores finish level, the away goals rule. (This rule applies also in extra time)
- In case of a tie on aggregate, will play an extra time of 30 minutes, and if no goals are scored during extra time, the tie is decided by .
- The winners of the competition will earn a place in the group stage of next season's UEFA Cup, if they have not already qualified for European competition, if so then the runners-up will instead take this berth.
(*) CD Toledo, CD Logroñés, Gimnástica de Torrelavega, Granada CF from Segunda B / 3ª División, started the tournament in the second round.