| Lobón | Badajoz | 06187–06498 | 2 |
| Lodosa | Navarra | 31580 | 1 |
| Loeches | Madrid | 28890 | 1 |
| Logrosán | Cáceres | 10120 | 1 |
| Logroño | La Rioja | 26001–26009 | 8 |
| Loiu | Bizkaia | 48180 | 1 |
| Loja | Granada | 18300–18360 | 5 |
| Loma de Ucieza | Palencia | 34118 | 1 |
| Lominchar | Toledo | 45212 | 1 |
| Longares | Zaragoza | 50460 | 1 |
| Longás | Zaragoza | 50688 | 1 |
| Lopera | Jaén | 23780 | 1 |
| Loporzano | Huesca | 22140 | 1 |
| Lora de Estepa | Sevilla | 41564 | 1 |
| Lorca | Murcia | 30800–30893 | 12 |
| Lorcha/Orxa, l' | Alicante | 03860 | 1 |
| Loriguilla | Valencia | 46393 | 1 |
| Lorquí | Murcia | 30564 | 1 |
| Losa del Obispo | Valencia | 46173 | 1 |
| Losa, La | Segovia | 40420 | 1 |
| Losacino | Zamora | 49541–49543 | 2 |
| Losar de la Vera | Cáceres | 10460 | 1 |
| Losar del Barco, El | Ávila | 05692 | 1 |
| Loscos | Teruel | 44493 | 1 |
| Lourenzá | Lugo | 27750–27760 | 3 |
| Lousame | A Coruña | 15212–15216 | 4 |
| Lozoyuela-Navas-Sieteiglesias | Madrid | 28752–28753 | 2 |
| Lubián | Zamora | 49570–49574 | 3 |
| Lucainena de las Torres | Almería | 04114–04210 | 2 |
| Lucena | Córdoba | 14511–14911 | 3 |
| Lucena de Jalón | Zaragoza | 50294 | 1 |
| Lucena del Cid | Castellón | 12120 | 1 |
| Lucena del Puerto | Huelva | 21820 | 1 |
| Luceni | Zaragoza | 50640 | 1 |
| Luciana | Ciudad Real | 13108 | 1 |
| Lucillo | León | 24723–24724 | 2 |
| Lucillos | Toledo | 45684 | 1 |
| Ludiente | Castellón | 12123 | 1 |
| Luena | Cantabria | 39687–39688 | 2 |
| Luesma | Zaragoza | 50151 | 1 |
| Lugo | Lugo | 27001–27298 | 22 |
| Luisiana, La | Sevilla | 41430 | 1 |
| Lumbier | Navarra | 31440 | 1 |
| Lumbrales | Salamanca | 37240 | 1 |
| Lumbreras | La Rioja | 26126 | 1 |
| Lumpiaque | Zaragoza | 50295 | 1 |
| Luna | Zaragoza | 50610–50615 | 2 |
| Lupiñén-Ortilla | Huesca | 22811 | 1 |
| Lupión | Jaén | 23519–23528 | 2 |
| Luque | Córdoba | 14880 | 1 |
| Luzaga | Guadalajara | 19261 | 1 |
| Luzaide/Valcarlos | Navarra | 31660 | 1 |
| Láchar | Granada | 18327–18328 | 2 |
| Láncara | Lugo | 27360–27699 | 10 |
| Láujar de Andarax | Almería | 04470 | 1 |
| Lécera | Zaragoza | 50131 | 1 |
| Línea de la Concepción, La | Cádiz | 11300 | 1 |
| Lónguida/Longida | Navarra | 31438–31481 | 3 |
| Lúcar | Almería | 04877–04887 | 2 |
| Macael | Almería | 04867 | 1 |