| Manganeses de la Polvorosa | Zamora | 49694 | 1 |
| Manilva | Málaga | 29691 | 1 |
| Manises | Valencia | 46940 | 1 |
| Manjabálago | Ávila | 05145 | 1 |
| Manlleu | Barcelona | 08560 | 1 |
| Manresa | Barcelona | 08240–08254 | 5 |
| Mansilla de las Mulas | León | 24210–24218 | 2 |
| Mansilla Mayor | León | 24217 | 1 |
| Mantinos | Palencia | 34889 | 1 |
| Manuel | Valencia | 46660 | 1 |
| Manzanal de Arriba | Zamora | 49593–49594 | 2 |
| Manzanal de los Infantes | Zamora | 49319 | 1 |
| Manzanal del Barco | Zamora | 49163 | 1 |
| Manzanares | Ciudad Real | 13200 | 1 |
| Manzanares el Real | Madrid | 28410 | 1 |
| Manzaneda | Ourense | 32781–32785 | 4 |
| Manzaneque | Toledo | 45460 | 1 |
| Manzanera | Teruel | 44420–44423 | 2 |
| Manzanilla | Huelva | 21890 | 1 |
| Manzano, El | Salamanca | 37171 | 1 |
| Maqueda | Toledo | 45515 | 1 |
| Mara | Zaragoza | 50331 | 1 |
| Maracena | Granada | 18200 | 1 |
| Maranchón | Guadalajara | 19280–19281 | 2 |
| Marazuela | Segovia | 40133 | 1 |
| Marbella | Málaga | 29601–29670 | 6 |
| Marchagaz | Cáceres | 10662 | 1 |
| Marchamalo | Guadalajara | 19180 | 1 |
| Marchena | Sevilla | 41620 | 1 |
| Marcilla | Navarra | 31340 | 1 |
| Margalef | Tarragona | 43371 | 1 |
| Marganell | Barcelona | 08298 | 1 |
| Maria de la Salut | Illes Balears | 07519 | 1 |
| Mariana | Cuenca | 16143–16147 | 2 |
| Marina de Cudeyo | Cantabria | 39130–39719 | 3 |
| Marinaleda | Sevilla | 41569 | 1 |
| Marines | Valencia | 46163 | 1 |
| Marines, Los | Huelva | 21208 | 1 |
| Marjaliza | Toledo | 45479 | 1 |
| Markina-Xemein | Bizkaia | 48270–48278 | 3 |
| Marmolejo | Jaén | 23770 | 1 |
| Marratxí | Illes Balears | 07141 | 1 |
| Marrupe | Toledo | 45636 | 1 |
| Martorell | Barcelona | 08760 | 1 |
| Martorelles | Barcelona | 08107 | 1 |
| Martos | Jaén | 23600–23615 | 3 |
| Martín de la Jara | Sevilla | 41658 | 1 |
| Martín de Yeltes | Salamanca | 37494 | 1 |
| Martín del Río | Teruel | 44730–44750 | 2 |
| Martín Miguel | Segovia | 40130 | 1 |
| Martín Muñoz de la Dehesa | Segovia | 40466 | 1 |
| Martín Muñoz de las Posadas | Segovia | 40446 | 1 |
| Martínez | Ávila | 05151–05152 | 2 |
| Maruri-Jatabe | Bizkaia | 48112 | 1 |
| Marzales | Valladolid | 47133 | 1 |
| Marçà | Tarragona | 43730–43775 | 2 |
| María | Almería | 04838 | 1 |
| María de Huerva | Zaragoza | 50430 | 1 |
| Marín | Pontevedra | 36900–36920 | 7 |
| Mas de Barberans | Tarragona | 43514 | 1 |