| Moríñigo | Salamanca | 37337 | 1 |
| Morón de Almazán | Soria | 42216–42223 | 2 |
| Morón de la Frontera | Sevilla | 41530 | 1 |
| Mos | Pontevedra | 36415–36419 | 4 |
| Moscardón | Teruel | 44124 | 1 |
| Mosqueruela | Teruel | 44410 | 1 |
| Mota del Cuervo | Cuenca | 16630 | 1 |
| Mota del Marqués | Valladolid | 47120 | 1 |
| Motilla del Palancar | Cuenca | 16200 | 1 |
| Motilleja | Albacete | 02220 | 1 |
| Motril | Granada | 18140–18730 | 6 |
| Moya | Cuenca | 16337 | 1 |
| Moya | Las Palmas | 35421–35423 | 3 |
| Mozoncillo | Segovia | 40250 | 1 |
| Mozota | Zaragoza | 50440 | 1 |
| Mozárbez | Salamanca | 37796 | 1 |
| Mudarra, La | Valladolid | 47630 | 1 |
| Muel | Zaragoza | 50450 | 1 |
| Muela, La | Zaragoza | 50196 | 1 |
| Muelas de los Caballeros | Zamora | 49341–49344 | 2 |
| Muelas del Pan | Zamora | 49164–49167 | 3 |
| Mues | Navarra | 31219 | 1 |
| Muga de Sayago | Zamora | 49212 | 1 |
| Mugardos | A Coruña | 15620–15627 | 3 |
| Mula | Murcia | 30170–30194 | 5 |
| Mundaka | Bizkaia | 48360 | 1 |
| Munera | Albacete | 02612 | 1 |
| Mungia | Bizkaia | 48100–48120 | 2 |
| Muniesa | Teruel | 44780 | 1 |
| Munitibar-Arbatzegi Gerrikaitz- | Bizkaia | 48381 | 1 |
| Muntanyola | Barcelona | 08529 | 1 |
| Mura | Barcelona | 08278 | 1 |
| Muras | Lugo | 27817–27837 | 3 |
| Murchante | Navarra | 31521 | 1 |
| Murcia | Murcia | 30001–30837 | 52 |
| Murias de Paredes | León | 24130–24137 | 6 |
| Murieta | Navarra | 31280 | 1 |
| Murillo de Gállego | Huesca | 22808 | 1 |
| Murillo de Río Leza | La Rioja | 26143 | 1 |
| Murillo el Cuende | Navarra | 31315–31391 | 3 |
| Murillo el Fruto | Navarra | 31313 | 1 |
| Murla | Alicante | 03792 | 1 |
| Muro | Illes Balears | 07440 | 1 |
| Muro de Alcoy | Alicante | 03830–03839 | 2 |
| Muros | A Coruña | 15240–15291 | 5 |
| Muros de Nalón | Asturias | 33130–33138 | 2 |
| Murtas | Granada | 18490–18492 | 2 |
| Murueta | Bizkaia | 48394 | 1 |
| Muruzábal | Navarra | 31152 | 1 |
| Museros | Valencia | 46136 | 1 |
| Muskiz | Bizkaia | 48550 | 1 |
| Mutiloa | Gipuzkoa | 20214 | 1 |
| Mutriku | Gipuzkoa | 20830 | 1 |
| Mutxamel | Alicante | 03110 | 1 |
| Muxika | Bizkaia | 48391–48392 | 2 |
| Muxía | A Coruña | 15124–15126 | 3 |
| Muíños | Ourense | 32880–32899 | 4 |
| Muñana | Ávila | 05540 | 1 |
| Muñogalindo | Ávila | 05530 | 1 |
| Muñopedro | Segovia | 40145 | 1 |