The first round was played by 110 of the 115 qualified teams, with the exceptions being the four participants of the
2024 Supercopa de España, and the Primera RFEF champions. The ten winners from the previous preliminary round were paired with ten teams from La Liga. The four Copa Federación semi-finalists were drawn with the other four teams from La Liga, and the last two La Liga teams were drawn with two teams from the Tercera RFEF. The last six teams from the Tercera RFEF were paired with six teams from the Segunda División. The last fourteen teams from Segunda División were paired with fourteen teams from the Segunda RFEF. Then, eighteen teams from the Segunda RFEF were paired with the eighteen teams from the Primera RFEF. Finally, two teams from Segunda RFEF were paired each other. A total of 55 matches were played between 31 October and 2 November 2023, as well as two postponed matches on 8 and 14 November, respectively.
Draw The draw for the first round was held on 17 October 2023. Teams were divided into seven pots.
Matches ;Notes ==Second round==