Champions and runners-up of each regional championship were able to participate in the tournament. 26 teams entered the competition, making a new record of participants.
An additional trophy presented by the King, and therefore also labelled a 'Copa del Rey' was played for in May 1927 involving Motherwell and Swansea Town who were both on tour in Spain at the time and generated much local interest. The British clubs played off with Motherwell winning 4–3 to earn the right to face hosts Real Madrid. The Scots won 3–1 and claimed the special trophy.[11][12][13][14]
^Real Federación Española de Fútbol (March 2011). "Historial"(PDF). Revista Oficial de la R.F.E.F. p. 70. Archived from the original(pdf) on 18 July 2012. Retrieved 10 May 2023.