| Bell-lloc d'Urgell | Lleida | 25220 | 1 |
| Bellcaire d'Empordà | Girona | 17141 | 1 |
| Bellcaire d'Urgell | Lleida | 25337 | 1 |
| Bellmunt d'Urgell | Lleida | 25336 | 1 |
| Bellmunt de Mesquí / Belmonte de San José | Teruel | 44642 | 1 |
| Bellmunt del Priorat | Tarragona | 43738 | 1 |
| Bello | Teruel | 44232 | 1 |
| Bellprat | Barcelona | 08719–43421 | 2 |
| Bellpuig | Lleida | 25250 | 1 |
| Bellreguard | Valencia | 46713 | 1 |
| Bellvei | Tarragona | 43719 | 1 |
| Bellver de Cerdanya | Lleida | 25720 | 1 |
| Bellvís | Lleida | 25142–25144 | 2 |
| Belmez | Córdoba | 14209–14445 | 4 |
| Belmonte | Cuenca | 16640 | 1 |
| Belmonte de Campos | Palencia | 34304 | 1 |
| Belmonte de Gracián | Zaragoza | 50332 | 1 |
| Belmonte de Miranda | Asturias | 33827–33846 | 11 |
| Belmonte de Tajo | Madrid | 28390 | 1 |
| Belmontejo | Cuenca | 16779 | 1 |
| Belorado | Burgos | 09267 | 1 |
| Belver de Cinca | Huesca | 22533–22549 | 3 |
| Belver de los Montes | Zamora | 49830 | 1 |
| Belvís de la Jara | Toledo | 45660 | 1 |
| Belvís de Monroy | Cáceres | 10394 | 1 |
| Bembibre | León | 24300–24319 | 4 |
| Benabarre | Huesca | 22580–22589 | 3 |
| Benacazón | Sevilla | 41805 | 1 |
| Benadalid | Málaga | 29493 | 1 |
| Benafarces | Valladolid | 47880 | 1 |
| Benafigos | Castellón | 12134 | 1 |
| Benaguasil | Valencia | 46180 | 1 |
| Benahadux | Almería | 04410 | 1 |
| Benahavís | Málaga | 29679 | 1 |
| Benalauría | Málaga | 29491 | 1 |
| Benalmádena | Málaga | 29630–29639 | 3 |
| Benalup-Casas Viejas | Cádiz | 11190 | 1 |
| Benalúa | Granada | 18510 | 1 |
| Benalúa de las Villas | Granada | 18566 | 1 |
| Benamaurel | Granada | 18817 | 1 |
| Benamejí | Córdoba | 14190–14915 | 3 |
| Benaocaz | Cádiz | 11612 | 1 |
| Benaoján | Málaga | 29370 | 1 |
| Benarrabá | Málaga | 29490 | 1 |
| Benasque | Huesca | 22440–22449 | 2 |
| Benassal | Castellón | 12160 | 1 |
| Benatae | Jaén | 23390 | 1 |
| Benavent de Segrià | Lleida | 25132 | 1 |
| Benavente | Zamora | 49600 | 1 |
| Benavides | León | 24280–24281 | 2 |
| Benavites | Valencia | 46514 | 1 |
| Benegiles | Zamora | 49123 | 1 |
| Beneixama | Alicante | 03460 | 1 |
| Benejúzar | Alicante | 03390 | 1 |
| Beniarbeig | Alicante | 03778 | 1 |
| Beniarrés | Alicante | 03850 | 1 |
| Beniatjar | Valencia | 46844 | 1 |
| Benicarló | Castellón | 12530–12580 | 2 |
| Benicolet | Valencia | 46838 | 1 |
| Benicull de Xúquer | Valencia | 46689 | 1 |