| Macastre | Valencia | 46368 | 1 |
| Maceda | Ourense | 32700–32707 | 4 |
| Macharaviaya | Málaga | 29791 | 1 |
| Macotera | Salamanca | 37310 | 1 |
| Maderal, El | Zamora | 49719 | 1 |
| Maderuelo | Segovia | 40554 | 1 |
| Madrid | Madrid | 28001–46005 | 56 |
| Madridanos | Zamora | 49157 | 1 |
| Madridejos | Toledo | 45710 | 1 |
| Madrigal de la Vera | Cáceres | 10480 | 1 |
| Madrigal de las Altas Torres | Ávila | 05220 | 1 |
| Madrigalejo | Cáceres | 10110 | 1 |
| Madrigalejo del Monte | Burgos | 09390 | 1 |
| Madrigueras | Albacete | 02230 | 1 |
| Madroñera | Cáceres | 10210 | 1 |
| Madroño, El | Sevilla | 41897 | 1 |
| Maella | Zaragoza | 50710 | 1 |
| Maello | Ávila | 05291 | 1 |
| Magacela | Badajoz | 06468 | 1 |
| Magallón | Zaragoza | 50520 | 1 |
| Magaz de Cepeda | León | 24396 | 1 |
| Magaz de Pisuerga | Palencia | 34220 | 1 |
| Maguilla | Badajoz | 06939 | 1 |
| Magán | Toledo | 45590 | 1 |
| Mahide | Zamora | 49522–49561 | 3 |
| Mahora | Albacete | 02240 | 1 |
| Mahón | Illes Balears | 07700–07714 | 6 |
| Maials | Lleida | 25179 | 1 |
| Mainar | Zaragoza | 50368 | 1 |
| Mairena del Alcor | Sevilla | 41510 | 1 |
| Mairena del Aljarafe | Sevilla | 41927 | 1 |
| Maià de Montcal | Girona | 17851 | 1 |
| Majadahonda | Madrid | 28220–28222 | 3 |
| Majadas | Cáceres | 10529 | 1 |
| Majadas, Las | Cuenca | 16142 | 1 |
| Maján | Soria | 42225 | 1 |
| Malaguilla | Guadalajara | 19219 | 1 |
| Malagón | Ciudad Real | 13194–13429 | 4 |
| Malanquilla | Zaragoza | 50315 | 1 |
| Malcocinado | Badajoz | 06928 | 1 |
| Malgrat de Mar | Barcelona | 08380 | 1 |
| Mallabia | Bizkaia | 48269 | 1 |
| Mallén | Zaragoza | 50550 | 1 |
| Malpartida | Salamanca | 37313 | 1 |
| Malpartida de Cáceres | Cáceres | 10910 | 1 |
| Malpartida de la Serena | Badajoz | 06440 | 1 |
| Malpartida de Plasencia | Cáceres | 10590–10680 | 2 |
| Malpica de Bergantiños | A Coruña | 15111–15113 | 3 |
| Malpica de Tajo | Toledo | 45692–45693 | 2 |
| Maluenda | Zaragoza | 50340 | 1 |
| Malva | Zamora | 49832 | 1 |
| Malón | Zaragoza | 50511 | 1 |
| Mambrilla de Castrejón | Burgos | 09317 | 1 |
| Mamolar | Burgos | 09612 | 1 |
| Manacor | Illes Balears | 07500–07689 | 6 |
| Mancera de Abajo | Salamanca | 37315 | 1 |
| Mancha Real | Jaén | 23100 | 1 |
| Manchita | Badajoz | 06478 | 1 |
| Mancor de la Vall | Illes Balears | 07312 | 1 |
| Manganeses de la Lampreana | Zamora | 49130–49742 | 2 |