| Brime de Sog | Zamora | 49629 | 1 |
| Briones | La Rioja | 26330 | 1 |
| Briviesca | Burgos | 09240 | 1 |
| Briñas | La Rioja | 26290 | 1 |
| Brión | A Coruña | 15280–15865 | 2 |
| Bronchales | Teruel | 44367 | 1 |
| Broto | Huesca | 22370–22375 | 5 |
| Brozas | Cáceres | 10950 | 1 |
| Brunete | Madrid | 28690 | 1 |
| Brunyola | Girona | 17441 | 1 |
| Bràfim | Tarragona | 43812 | 1 |
| Bubión | Granada | 18412 | 1 |
| Buciegas | Cuenca | 16851 | 1 |
| Budia | Guadalajara | 19459 | 1 |
| Buenache de Alarcón | Cuenca | 16114 | 1 |
| Buenache de la Sierra | Cuenca | 16192 | 1 |
| Buenaventura | Toledo | 45634 | 1 |
| Buenavista de Valdavia | Palencia | 34470 | 1 |
| Buenavista del Norte | Santa Cruz de Tenerife | 38479–38489 | 3 |
| Buendía | Cuenca | 16512 | 1 |
| Bueu | Pontevedra | 36930–36939 | 4 |
| Bueña | Teruel | 44394 | 1 |
| Bufali | Valencia | 46891 | 1 |
| Bugarra | Valencia | 46165 | 1 |
| Buitrago | Soria | 42162 | 1 |
| Buitrago del Lozoya | Madrid | 28730 | 1 |
| Bujalance | Córdoba | 14650–14659 | 2 |
| Bujaraloz | Zaragoza | 50177 | 1 |
| Bulbuente | Zaragoza | 50546 | 1 |
| Bullas | Murcia | 30180–30189 | 2 |
| Bunyola | Illes Balears | 07110–07349 | 3 |
| Burbáguena | Teruel | 44330 | 1 |
| Burela | Lugo | 27880 | 1 |
| Burgelu / Elburgo | Álava | 01192–01193 | 2 |
| Burgo de Ebro, El | Zaragoza | 50730 | 1 |
| Burgo de Osma-Ciudad de Osma | Soria | 42300–42318 | 3 |
| Burgo Ranero, El | León | 24343 | 1 |
| Burgo, El | Málaga | 29420 | 1 |
| Burgohondo | Ávila | 05113 | 1 |
| Burgos | Burgos | 09001–09192 | 7 |
| Burgui/Burgi | Navarra | 31412 | 1 |
| Burguillos | Sevilla | 41220 | 1 |
| Burguillos de Toledo | Toledo | 45112 | 1 |
| Burguillos del Cerro | Badajoz | 06370 | 1 |
| Burjassot | Valencia | 46100 | 1 |
| Burlada/Burlata | Navarra | 31600 | 1 |
| Burujón | Toledo | 45521 | 1 |
| Burón | León | 24917–24995 | 2 |
| Busot | Alicante | 03111 | 1 |
| Busquístar | Granada | 18416 | 1 |
| Bustarviejo | Madrid | 28720 | 1 |
| Buste, El | Zaragoza | 50548 | 1 |
| Bustillo de Chaves | Valladolid | 47608 | 1 |
| Bustillo del Oro | Zamora | 49831 | 1 |
| Bustillo del Páramo | León | 24357–24393 | 2 |
| Bustillo del Páramo de Carrión | Palencia | 34129 | 1 |
| Busto de Bureba | Burgos | 09244 | 1 |
| Busturia | Bizkaia | 48350 | 1 |
| Buñol | Valencia | 46360 | 1 |
| Buñuel | Navarra | 31540 | 1 |