| Babilafuente | Salamanca | 37330 | 1 |
| Bacares | Almería | 04889 | 1 |
| Badajoz | Badajoz | 06001–06195 | 19 |
| Badalona | Barcelona | 08911–08918 | 8 |
| Badarán | La Rioja | 26310 | 1 |
| Badia del Vallès | Barcelona | 08214 | 1 |
| Badolatosa | Sevilla | 41570–41599 | 2 |
| Badules | Zaragoza | 50491 | 1 |
| Baells | Huesca | 22569 | 1 |
| Baena | Córdoba | 14850–14950 | 3 |
| Baeza | Jaén | 23411–23539 | 4 |
| Bagà | Barcelona | 08695 | 1 |
| Bagüés | Zaragoza | 50685 | 1 |
| Bahabón | Valladolid | 47312 | 1 |
| Bailo | Huesca | 22751–22761 | 3 |
| Bailén | Jaén | 23710 | 1 |
| Baiona | Pontevedra | 36300–36393 | 4 |
| Baix Pallars | Lleida | 25590–25591 | 2 |
| Bakaiku | Navarra | 31810 | 1 |
| Bakio | Bizkaia | 48130 | 1 |
| Balaguer | Lleida | 25600 | 1 |
| Balanegra | Almería | 04713 | 1 |
| Balazote | Albacete | 02320 | 1 |
| Balboa | León | 24525 | 1 |
| Balconchán | Zaragoza | 50366 | 1 |
| Baldellou | Huesca | 22571 | 1 |
| Baleira | Lugo | 27130–27278 | 7 |
| Balenyà | Barcelona | 08550 | 1 |
| Baliarrain | Gipuzkoa | 20259 | 1 |
| Ballestero, El | Albacete | 02614 | 1 |
| Ballesteros de Calatrava | Ciudad Real | 13432 | 1 |
| Ballobar | Huesca | 22234 | 1 |
| Balmaseda | Bizkaia | 48800 | 1 |
| Balsareny | Barcelona | 08660 | 1 |
| Baltanás | Palencia | 34240 | 1 |
| Baltar | Ourense | 32632–32646 | 3 |
| Bande | Ourense | 32840–32859 | 6 |
| Banyeres de Mariola | Alicante | 03450 | 1 |
| Banyeres del Penedès | Tarragona | 43711 | 1 |
| Banyoles | Girona | 17820 | 1 |
| Barajas de Melo | Cuenca | 16460–16470 | 2 |
| Barakaldo | Bizkaia | 48901–48903 | 3 |
| Baralla | Lugo | 27680–27697 | 9 |
| Baraona | Soria | 42214 | 1 |
| Barbadillo del Mercado | Burgos | 09613 | 1 |
| Barbadás | Ourense | 32002–32940 | 6 |
| Barbalos | Salamanca | 37607 | 1 |
| Barbastro | Huesca | 22300–22315 | 2 |
| Barbate | Cádiz | 11150–11393 | 4 |
| Barbens | Lleida | 25262 | 1 |
| Barberà de la Conca | Tarragona | 43422–43429 | 2 |
| Barberà del Vallès | Barcelona | 08210 | 1 |
| Barbolla | Segovia | 40530 | 1 |
| Barbuñales | Huesca | 22132 | 1 |
| Barca | Soria | 42210 | 1 |
| Barcarrota | Badajoz | 06160 | 1 |
| Barcelona | Barcelona | 08001–08042 | 42 |
| Barcial de la Loma | Valladolid | 47674 | 1 |
| Barcience | Toledo | 45525 | 1 |
| Barco de Valdeorras, O | Ourense | 32300–32318 | 5 |
| Barco de Ávila, El | Ávila | 05600 | 1 |
| Barcones | Soria | 42368 | 1 |
| Bardallur | Zaragoza | 50296 | 1 |
| Bareyo | Cantabria | 39170–39191 | 2 |
| Bargas | Toledo | 45593 | 1 |
| Barlovento | Santa Cruz de Tenerife | 38726–38727 | 2 |
| Barracas | Castellón | 12420 | 1 |
| Barrachina | Teruel | 44220 | 1 |
| Barraco, El | Ávila | 05110–05278 | 2 |
| Barrax | Albacete | 02639 | 1 |
| Barreiros | Lugo | 27790–27798 | 5 |
| Barrika | Bizkaia | 48650 | 1 |
| Barrio de Muñó | Burgos | 09226 | 1 |
| Barrios de Colina | Burgos | 09199 | 1 |
| Barrios de Luna, Los | León | 24148–24149 | 2 |
| Barrios, Los | Cádiz | 11370–11379 | 2 |
| Barro | Pontevedra | 36190–36692 | 6 |
| Barruecopardo | Salamanca | 37255 | 1 |
| Barruelo de Santullán | Palencia | 34820–34829 | 3 |
| Barrundia | Álava | 01206–01208 | 2 |
| Barx | Valencia | 46758 | 1 |
| Barxeta | Valencia | 46667 | 1 |
| Barásoain | Navarra | 31395 | 1 |
| Basaburua | Navarra | 31866–31869 | 2 |
| Basardilla | Segovia | 40180 | 1 |
| Basauri | Bizkaia | 48970 | 1 |
| Basconcillos del Tozo | Burgos | 09126 | 1 |
| Bascuñana | Burgos | 09259 | 1 |
| Bassella | Lleida | 25792 | 1 |
| Bastida / Labastida | Álava | 01012–01330 | 3 |
| Batea | Tarragona | 43786 | 1 |
| Baterno | Badajoz | 06659 | 1 |
| Batres | Madrid | 28976 | 1 |
| Bausen | Lleida | 25549 | 1 |
| Bayárcal | Almería | 04479–04779 | 2 |
| Baza | Granada | 18800–18860 | 2 |
| Baztan | Navarra | 31700–31796 | 9 |
| Baña, A | A Coruña | 15839–15863 | 3 |
| Bañalbufar | Illes Balears | 07190–07191 | 2 |
| Bañares | La Rioja | 26257 | 1 |
| Bañeza, La | León | 24750–24766 | 2 |
| Bañobárez | Salamanca | 37271 | 1 |
| Baños de la Encina | Jaén | 23214–23711 | 2 |
| Baños de Molgas | Ourense | 32701–32705 | 4 |
| Baños de Montemayor | Cáceres | 10750 | 1 |
| Baños de Rioja | La Rioja | 26241 | 1 |
| Baños de Río Tobía | La Rioja | 26320 | 1 |
| Bañuelos | Guadalajara | 19276 | 1 |
| Beade | Ourense | 32431–32432 | 2 |
| Beas | Huelva | 21609–21639 | 3 |
| Beas de Granada | Granada | 18184 | 1 |
| Beas de Guadix | Granada | 18516 | 1 |
| Beas de Segura | Jaén | 23280–23289 | 2 |
| Beasain | Gipuzkoa | 20200 | 1 |
| Becedas | Ávila | 05610–05694 | 2 |
| Becedillas | Ávila | 05153 | 1 |
| Becerreá | Lugo | 27640–27698 | 13 |
| Becerril de Campos | Palencia | 34310 | 1 |
| Becerril de la Sierra | Madrid | 28490 | 1 |
| Becilla de Valderaduey | Valladolid | 47670 | 1 |
| Bedia | Bizkaia | 48390 | 1 |
| Bedmar y Garcíez | Jaén | 23537 | 1 |
| Begonte | Lugo | 27370–27373 | 3 |
| Begues | Barcelona | 08859 | 1 |
| Begur | Girona | 17213–17255 | 2 |
| Begíjar | Jaén | 23520 | 1 |
| Beintza-Labaien | Navarra | 31753 | 1 |
| Beire | Navarra | 31393 | 1 |
| Beizama | Gipuzkoa | 20739 | 1 |
| Bejís | Castellón | 12430 | 1 |
| Belalcázar | Córdoba | 14280 | 1 |
| Belchite | Zaragoza | 50130 | 1 |
| Beleña | Salamanca | 37789 | 1 |
| Belianes | Lleida | 25266 | 1 |
| Bell-lloc d'Urgell | Lleida | 25220 | 1 |
| Bellcaire d'Empordà | Girona | 17141 | 1 |
| Bellcaire d'Urgell | Lleida | 25337 | 1 |
| Bellmunt d'Urgell | Lleida | 25336 | 1 |
| Bellmunt de Mesquí / Belmonte de San José | Teruel | 44642 | 1 |
| Bellmunt del Priorat | Tarragona | 43738 | 1 |
| Bello | Teruel | 44232 | 1 |
| Bellprat | Barcelona | 08719–43421 | 2 |
| Bellpuig | Lleida | 25250 | 1 |
| Bellreguard | Valencia | 46713 | 1 |
| Bellvei | Tarragona | 43719 | 1 |
| Bellver de Cerdanya | Lleida | 25720 | 1 |
| Bellvís | Lleida | 25142–25144 | 2 |
| Belmez | Córdoba | 14209–14445 | 4 |
| Belmonte | Cuenca | 16640 | 1 |
| Belmonte de Campos | Palencia | 34304 | 1 |
| Belmonte de Gracián | Zaragoza | 50332 | 1 |
| Belmonte de Miranda | Asturias | 33827–33846 | 11 |
| Belmonte de Tajo | Madrid | 28390 | 1 |
| Belmontejo | Cuenca | 16779 | 1 |
| Belorado | Burgos | 09267 | 1 |
| Belver de Cinca | Huesca | 22533–22549 | 3 |
| Belver de los Montes | Zamora | 49830 | 1 |
| Belvís de la Jara | Toledo | 45660 | 1 |
| Belvís de Monroy | Cáceres | 10394 | 1 |
| Bembibre | León | 24300–24319 | 4 |
| Benabarre | Huesca | 22580–22589 | 3 |
| Benacazón | Sevilla | 41805 | 1 |
| Benadalid | Málaga | 29493 | 1 |
| Benafarces | Valladolid | 47880 | 1 |
| Benafigos | Castellón | 12134 | 1 |
| Benaguasil | Valencia | 46180 | 1 |
| Benahadux | Almería | 04410 | 1 |
| Benahavís | Málaga | 29679 | 1 |
| Benalauría | Málaga | 29491 | 1 |
| Benalmádena | Málaga | 29630–29639 | 3 |
| Benalup-Casas Viejas | Cádiz | 11190 | 1 |
| Benalúa | Granada | 18510 | 1 |
| Benalúa de las Villas | Granada | 18566 | 1 |
| Benamaurel | Granada | 18817 | 1 |
| Benamejí | Córdoba | 14190–14915 | 3 |
| Benaocaz | Cádiz | 11612 | 1 |
| Benaoján | Málaga | 29370 | 1 |
| Benarrabá | Málaga | 29490 | 1 |
| Benasque | Huesca | 22440–22449 | 2 |
| Benassal | Castellón | 12160 | 1 |
| Benatae | Jaén | 23390 | 1 |
| Benavent de Segrià | Lleida | 25132 | 1 |
| Benavente | Zamora | 49600 | 1 |
| Benavides | León | 24280–24281 | 2 |
| Benavites | Valencia | 46514 | 1 |
| Benegiles | Zamora | 49123 | 1 |
| Beneixama | Alicante | 03460 | 1 |
| Benejúzar | Alicante | 03390 | 1 |
| Beniarbeig | Alicante | 03778 | 1 |
| Beniarrés | Alicante | 03850 | 1 |
| Beniatjar | Valencia | 46844 | 1 |
| Benicarló | Castellón | 12530–12580 | 2 |
| Benicolet | Valencia | 46838 | 1 |
| Benicull de Xúquer | Valencia | 46689 | 1 |
| Benidoleig | Alicante | 03759 | 1 |
| Benidorm | Alicante | 03501–03503 | 3 |
| Beniel | Murcia | 30130 | 1 |
| Benifairó de la Valldigna | Valencia | 46791 | 1 |
| Benifairó de les Valls | Valencia | 46511 | 1 |
| Benifallet | Tarragona | 43512 | 1 |
| Benifallim | Alicante | 03816 | 1 |
| Beniflá | Valencia | 46722 | 1 |
| Benigembla | Alicante | 03794 | 1 |
| Benigànim | Valencia | 46830 | 1 |
| Benijófar | Alicante | 03178 | 1 |
| Benilloba | Alicante | 03810 | 1 |
| Benimantell | Alicante | 03516 | 1 |
| Benimeli | Alicante | 03769 | 1 |
| Benimodo | Valencia | 46291 | 1 |
| Benimuslem | Valencia | 46611 | 1 |
| Beniparrell | Valencia | 46469 | 1 |
| Benirredrà | Valencia | 46703 | 1 |
| Benisanó | Valencia | 46181 | 1 |
| Benissa | Alicante | 03720 | 1 |
| Benissanet | Tarragona | 43747 | 1 |
| Benisuera | Valencia | 46839 | 1 |
| Benitachell/Poble Nou de Benitatxell, el | Alicante | 03726 | 1 |
| Benizalón | Almería | 04274 | 1 |
| Benlloch | Castellón | 12181 | 1 |
| Benquerencia | Cáceres | 10185 | 1 |
| Benquerencia de la Serena | Badajoz | 06428–06615 | 4 |
| Bentarique | Almería | 04569 | 1 |
| Benuza | León | 24388 | 1 |
| Bera | Navarra | 31780–31789 | 2 |
| Berango | Bizkaia | 48640 | 1 |
| Beranuy | Huesca | 22484–22485 | 2 |
| Berastegi | Gipuzkoa | 20492 | 1 |
| Berbegal | Huesca | 22131 | 1 |
| Berberana | Burgos | 09511 | 1 |
| Berbinzana | Navarra | 31252 | 1 |
| Berceo | La Rioja | 26327 | 1 |
| Bercero | Valladolid | 47115 | 1 |
| Bercial | Segovia | 40144 | 1 |
| Bercial de Zapardiel | Ávila | 05229 | 1 |
| Bercianos del Páramo | León | 24249–24252 | 2 |
| Bercianos del Real Camino | León | 24325 | 1 |
| Bercimuel | Segovia | 40550 | 1 |
| Berdejo | Zaragoza | 50316 | 1 |
| Berga | Barcelona | 08600 | 1 |
| Bergara | Gipuzkoa | 20570–20580 | 3 |
| Bergasa | La Rioja | 26588 | 1 |
| Berge | Teruel | 44556 | 1 |
| Bergondo | A Coruña | 15165–15640 | 4 |
| Berja | Almería | 04760–04769 | 2 |
| Berlanas, Las | Ávila | 05162 | 1 |
| Berlanga | Badajoz | 06930 | 1 |
| Berlanga de Duero | Soria | 42360 | 1 |
| Berlanga del Bierzo | León | 24438 | 1 |
| Berlangas de Roa | Burgos | 09316 | 1 |
| Bermeo | Bizkaia | 48370 | 1 |
| Bermillo de Sayago | Zamora | 49200–49260 | 6 |
| Bernardos | Segovia | 40430 | 1 |
| Bernedo | Álava | 01128–01216 | 3 |
| Bernuy de Porreros | Segovia | 40190 | 1 |
| Berriatua | Bizkaia | 48710 | 1 |
| Berrioplano/Berriobeiti | Navarra | 31013–31195 | 2 |
| Berriz | Bizkaia | 48240–48249 | 2 |
| Berrobi | Gipuzkoa | 20493 | 1 |
| Berrocal | Huelva | 21647 | 1 |
| Berrocal de Salvatierra | Salamanca | 37795 | 1 |
| Berrocalejo | Cáceres | 10392 | 1 |
| Berrueces | Valladolid | 47813 | 1 |
| Berrueco | Zaragoza | 50373 | 1 |
| Berrueco, El | Madrid | 28192 | 1 |
| Bertizarana | Navarra | 31792–31793 | 2 |
| Berzocana | Cáceres | 10129 | 1 |
| Berzosa de Bureba | Burgos | 09245 | 1 |
| Berzosa del Lozoya | Madrid | 28194 | 1 |
| Berzosilla | Cantabria | 39250 | 1 |
| Bescanó | Girona | 17162–17182 | 2 |
| Beseit / Beceite | Teruel | 44588 | 1 |
| Betanzos | A Coruña | 15300 | 1 |
| Betelu | Navarra | 31890 | 1 |
| Beteta | Cuenca | 16870–16893 | 3 |
| Betxí | Castellón | 12549 | 1 |
| Beuda | Girona | 17850 | 1 |
| Biar | Alicante | 03410 | 1 |
| Bicorp | Valencia | 46825 | 1 |
| Bidania-Goiatz | Gipuzkoa | 20496 | 1 |
| Bielsa | Huesca | 22350–22365 | 3 |
| Bienservida | Albacete | 02360 | 1 |
| Bienvenida | Badajoz | 06250 | 1 |
| Bierge | Huesca | 22141–22144 | 2 |
| Biescas | Huesca | 22613–22665 | 7 |
| Bigastro | Alicante | 03380 | 1 |
| Bigues i Riells | Barcelona | 08415–08416 | 2 |
| Bilbao | Bizkaia | 48001–48015 | 14 |
| Bimenes | Asturias | 33527–33528 | 2 |
| Binaced | Huesca | 22510–22511 | 2 |
| Binissalem | Illes Balears | 07350 | 1 |
| Binéfar | Huesca | 22500 | 1 |
| Biosca | Lleida | 25752–25753 | 2 |
| Biota | Zaragoza | 50695 | 1 |
| Bisaurri | Huesca | 22466–22470 | 2 |
| Bisbal de Falset, La | Tarragona | 43372 | 1 |
| Bisimbre | Zaragoza | 50561 | 1 |
| Biurrun-Olcoz | Navarra | 31398 | 1 |
| Blanca | Murcia | 30540 | 1 |
| Blancafort | Tarragona | 43411 | 1 |
| Blancas | Teruel | 44314 | 1 |
| Blancos, Os | Ourense | 32634 | 1 |
| Blanes | Girona | 17300 | 1 |
| Blascomillán | Ávila | 05146 | 1 |
| Blasconuño de Matacabras | Ávila | 05299 | 1 |
| Blecua y Torres | Huesca | 22134 | 1 |
| Blesa | Teruel | 44790 | 1 |
| Bliecos | Soria | 42128 | 1 |
| Blázquez, Los | Córdoba | 14208 | 1 |
| Boada | Salamanca | 37290 | 1 |
| Boadella i les Escaules | Girona | 17723 | 1 |
| Boadilla del Camino | Palencia | 34468 | 1 |
| Boadilla del Monte | Madrid | 28660 | 1 |
| Boal | Asturias | 33720–33799 | 10 |
| Bobadilla del Campo | Valladolid | 47462 | 1 |
| Boborás | Ourense | 32512–32530 | 8 |
| Boca de Huérgano | León | 24911–24913 | 3 |
| Bocairent | Valencia | 46880 | 1 |
| Boceguillas | Segovia | 40560–40568 | 2 |
| Bodera, La | Guadalajara | 19278 | 1 |
| Bodonal de la Sierra | Badajoz | 06394 | 1 |
| Bodón, El | Salamanca | 37520 | 1 |
| Boecillo | Valladolid | 47151 | 1 |
| Bogajo | Salamanca | 37291 | 1 |
| Bogarra | Albacete | 02130–02448 | 2 |
| Bohodón, El | Ávila | 05165 | 1 |
| Bohonal de Ibor | Cáceres | 10320 | 1 |
| Bohoyo | Ávila | 05630–05690 | 2 |
| Boimorto | A Coruña | 15816–15818 | 3 |
| Boiro | A Coruña | 15930–15992 | 7 |
| Bolaños de Campos | Valladolid | 47675 | 1 |
| Bolbaite | Valencia | 46822 | 1 |
| Bollullos de la Mitación | Sevilla | 41110 | 1 |
| Bollullos Par del Condado | Huelva | 21700–21710 | 2 |
| Bolo, O | Ourense | 32357–32375 | 4 |
| Boltaña | Huesca | 22340–22461 | 5 |
| Bolulla | Alicante | 03518 | 1 |
| Bolvir | Girona | 17539 | 1 |
| Bonares | Huelva | 21830 | 1 |
| Bonastre | Tarragona | 43884 | 1 |
| Bonete | Albacete | 02691 | 1 |
| Bonilla de la Sierra | Ávila | 05514 | 1 |
| Bonillo, El | Albacete | 02610 | 1 |
| Boqueixón | A Coruña | 15882 | 1 |
| Boquiñeni | Zaragoza | 50641 | 1 |
| Bordalba | Zaragoza | 50229 | 1 |
| Borja | Zaragoza | 50540 | 1 |
| Borjabad | Soria | 42218 | 1 |
| Bormujos | Sevilla | 41930 | 1 |
| Bornos | Cádiz | 11520–11649 | 3 |
| Borobia | Soria | 42138 | 1 |
| Borox | Toledo | 45222 | 1 |
| Borrassà | Girona | 17700–17770 | 2 |
| Borrenes | León | 24443–24444 | 2 |
| Bosque, El | Cádiz | 11670 | 1 |
| Bossòst | Lleida | 25550 | 1 |
| Bot | Tarragona | 43785 | 1 |
| Botarell | Tarragona | 43772 | 1 |
| Botorrita | Zaragoza | 50441 | 1 |
| Bovera | Lleida | 25178 | 1 |
| Bozoó | Burgos | 09214 | 1 |
| Boñar | León | 24257–24860 | 9 |
| Brahojos de Medina | Valladolid | 47461 | 1 |
| Braojos | Madrid | 28737 | 1 |
| Brazatortas | Ciudad Real | 13450 | 1 |
| Brazuelo | León | 24714–24716 | 3 |
| Brea de Aragón | Zaragoza | 50246 | 1 |
| Brea de Tajo | Madrid | 28596 | 1 |
| Breda | Girona | 17400 | 1 |
| Brenes | Sevilla | 41310 | 1 |
| Bretocino | Zamora | 49698 | 1 |
| Bretó | Zamora | 49751 | 1 |
| Breña Alta | Santa Cruz de Tenerife | 38710–38713 | 3 |
| Breña Baja | Santa Cruz de Tenerife | 38711 | 1 |
| Brihuega | Guadalajara | 19400–19413 | 3 |
| 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 |
| Bàscara | Girona | 17468–17483 | 2 |
| Bádenas | Teruel | 44491 | 1 |
| Báguena | Teruel | 44320 | 1 |
| Bárboles | Zaragoza | 50297 | 1 |
| Bárcena de Campos | Palencia | 34477 | 1 |
| Bárcena de Cicero | Cantabria | 39760–39790 | 3 |
| Bárcena de Pie de Concha | Cantabria | 39420 | 1 |
| Bèlgida | Valencia | 46868 | 1 |
| Bédar | Almería | 04288–04289 | 2 |
| Béjar | Salamanca | 37700–37793 | 3 |
| Bélmez de la Moraleda | Jaén | 23568 | 1 |
| Bérchules | Granada | 18451 | 1 |
| Bétera | Valencia | 46117 | 1 |
| Bóveda | Lugo | 27340–27359 | 6 |
| Bóveda de Toro, La | Zamora | 49155 | 1 |
| Bóveda del Río Almar | Salamanca | 37316 | 1 |
| Búger | Illes Balears | 07311 | 1 |