| Macael | Almería | 04867 | 1 |
| 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 |
| 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 |
| Mas de las Matas | Teruel | 44564 | 1 |
| Masarac | Girona | 17762–17763 | 2 |
| Mascaraque | Toledo | 45430 | 1 |
| Masdenverge | Tarragona | 43878 | 1 |
| Maside | Ourense | 32570–32577 | 4 |
| Masnou, El | Barcelona | 08320 | 1 |
| Maspujols | Tarragona | 43382 | 1 |
| Masquefa | Barcelona | 08782–08783 | 2 |
| Massalavés | Valencia | 46292 | 1 |
| Massalcoreig | Lleida | 25184 | 1 |
| Massalfassar | Valencia | 46560 | 1 |
| Massamagrell | Valencia | 46130 | 1 |
| Massanes | Girona | 17452 | 1 |
| Massoteres | Lleida | 25211 | 1 |
| Masueco | Salamanca | 37251 | 1 |
| Mata de Alcántara | Cáceres | 10970 | 1 |
| Mata de Morella, la | Castellón | 12312 | 1 |
| Mata, La | Toledo | 45534 | 1 |
| Matabuena | Segovia | 40163 | 1 |
| Matadepera | Barcelona | 08230 | 1 |
| Matadeón de los Oteros | León | 24291 | 1 |
| Matallana de Torío | León | 24648–24839 | 3 |
| Matanza | León | 24207 | 1 |
| Matapozuelos | Valladolid | 47230–47238 | 2 |
| Mataró | Barcelona | 08301–08304 | 4 |
| Matilla de Arzón | Zamora | 49692 | 1 |
| Matilla de los Caños | Valladolid | 47114 | 1 |
| Matilla la Seca | Zamora | 49590 | 1 |
| Matilla, La | Segovia | 40175 | 1 |
| Matillas | Guadalajara | 19294 | 1 |
| Matute | La Rioja | 26321 | 1 |
| Maya, La | Salamanca | 37780 | 1 |
| Mayalde | Zamora | 49718 | 1 |
| Mayorga | Valladolid | 47680 | 1 |
| Mazaleón | Teruel | 44621 | 1 |
| Mazarambroz | Toledo | 45114 | 1 |
| Mazarete | Guadalajara | 19286 | 1 |
| Mazaricos | A Coruña | 15256–15258 | 2 |
| Mazarrón | Murcia | 30335–30879 | 10 |
| Mazuecos | Guadalajara | 19114 | 1 |
| Maçanet de Cabrenys | Girona | 17720–17721 | 2 |
| Maçanet de la Selva | Girona | 17412 | 1 |
| Mañaria | Bizkaia | 48212 | 1 |
| Mañeru | Navarra | 31130 | 1 |
| Mañueta / Baños de Ebro | Álava | 01307 | 1 |
| Mañón | A Coruña | 15337 | 1 |
| Meaño | Pontevedra | 36638–36969 | 4 |
| Meco | Madrid | 28880 | 1 |
| Medellín | Badajoz | 06411 | 1 |
| Mediana de Voltoya | Ávila | 05194 | 1 |
| Medina de las Torres | Badajoz | 06320 | 1 |
| Medina de Pomar | Burgos | 09500–09515 | 5 |
| Medina de Rioseco | Valladolid | 47800 | 1 |
| Medina del Campo | Valladolid | 47400–47492 | 2 |
| Medina-Sidonia | Cádiz | 11170–11179 | 2 |
| Medinaceli | Soria | 42240–42248 | 2 |
| Medio Cudeyo | Cantabria | 39619–39792 | 4 |
| Mediona | Barcelona | 08773 | 1 |
| Medrano | La Rioja | 26374 | 1 |
| Megeces | Valladolid | 47440 | 1 |
| Megina | Guadalajara | 19315 | 1 |
| Meira | Lugo | 27240–27247 | 3 |
| Meis | Pontevedra | 36192–36637 | 3 |
| Mejorada | Toledo | 45622 | 1 |
| Mejorada del Campo | Madrid | 28840 | 1 |
| Melgar de Abajo | Valladolid | 47687 | 1 |
| Melgar de Arriba | Valladolid | 47686 | 1 |
| Melgar de Fernamental | Burgos | 09100–09121 | 2 |
| Melgar de Tera | Zamora | 49626 | 1 |
| Melgar de Yuso | Palencia | 34467 | 1 |
| Meliana | Valencia | 46133 | 1 |
| Melide | A Coruña | 15800–15809 | 3 |
| Melilla | Melilla | 52001–52006 | 6 |
| Melque de Cercos | Segovia | 40444 | 1 |
| Melón | Ourense | 32410–32411 | 2 |
| Membibre de la Hoz | Segovia | 40234 | 1 |
| Membrilla | Ciudad Real | 13230 | 1 |
| Membrío | Cáceres | 10580 | 1 |
| Menasalbas | Toledo | 45120–45128 | 3 |
| Mendaro | Gipuzkoa | 20850 | 1 |
| Mendata | Bizkaia | 48382 | 1 |
| Mendavia | Navarra | 31587 | 1 |
| Mendigorría | Navarra | 31150 | 1 |
| Meneses de Campos | Palencia | 34305 | 1 |
| Mengabril | Badajoz | 06413 | 1 |
| Mengíbar | Jaén | 23620 | 1 |
| Menàrguens | Lleida | 25139 | 1 |
| Mequinenza | Zaragoza | 50170 | 1 |
| Merca, A | Ourense | 32816–32839 | 4 |
| Merindad de Cuesta-Urria | Burgos | 09212–09594 | 2 |
| Merindad de Montija | Burgos | 09569 | 1 |
| Merindad de Río Ubierna | Burgos | 09142 | 1 |
| Merindad de Sotoscueva | Burgos | 09557–09568 | 3 |
| Merindad de Valdeporres | Burgos | 09573–09574 | 2 |
| Merindad de Valdivielso | Burgos | 09559 | 1 |
| Meruelo | Cantabria | 39192 | 1 |
| Mesas, Las | Cuenca | 16650 | 1 |
| Mesegar de Tajo | Toledo | 45541 | 1 |
| Mesones de Isuela | Zaragoza | 50267 | 1 |
| Mestanza | Ciudad Real | 13592–13594 | 2 |
| Mesía | A Coruña | 15685–15689 | 3 |
| Metauten | Navarra | 31241 | 1 |
| Mezalocha | Zaragoza | 50152 | 1 |
| Miajadas | Cáceres | 10100–10109 | 2 |
| Micereces de Tera | Zamora | 49624 | 1 |
| Micieces de Ojeda | Palencia | 34485 | 1 |
| Miedes de Aragón | Zaragoza | 50330 | 1 |
| Miengo | Cantabria | 39310–39318 | 3 |
| Miera | Cantabria | 39723 | 1 |
| Mieres | Asturias | 33600–33683 | 14 |
| Mierla, La | Guadalajara | 19225 | 1 |
| Mieza | Salamanca | 37254 | 1 |
| Miguel Esteban | Toledo | 45530–45830 | 2 |
| Miguelturra | Ciudad Real | 13190 | 1 |
| Migueláñez | Segovia | 40441 | 1 |
| Mijares | Ávila | 05461 | 1 |
| Mijas | Málaga | 29649–29651 | 3 |
| Milagro | Navarra | 31320 | 1 |
| Milagros | Burgos | 09460 | 1 |
| Millares | Valencia | 46199 | 1 |
| Millena | Alicante | 03812 | 1 |
| Minas de Riotinto | Huelva | 21660 | 1 |
| Minaya | Albacete | 02620 | 1 |
| Minglanilla | Cuenca | 16260 | 1 |
| Mingorría | Ávila | 05280 | 1 |
| Mira | Cuenca | 16393 | 1 |
| Mirabel | Cáceres | 10540 | 1 |
| Miraflores de la Sierra | Madrid | 28792 | 1 |
| Miralcamp | Lleida | 25242 | 1 |
| Miramar | Valencia | 46711 | 1 |
| Miranda de Arga | Navarra | 31253 | 1 |
| Miranda de Azán | Salamanca | 37187 | 1 |
| Miranda de Ebro | Burgos | 09200–09293 | 2 |
| Miranda del Castañar | Salamanca | 37660 | 1 |
| Mirandilla | Badajoz | 06891 | 1 |
| Miraveche | Burgos | 09250–09252 | 2 |
| Miravete de la Sierra | Teruel | 44159 | 1 |
| Mirón, El | Ávila | 05154 | 1 |
| Mislata | Valencia | 46920 | 1 |
| Miño | A Coruña | 15630–15639 | 3 |
| Miño de Medinaceli | Soria | 42230 | 1 |
| Moaña | Pontevedra | 36950–36959 | 6 |
| Mocejón | Toledo | 45270 | 1 |
| Moclinejo | Málaga | 29738 | 1 |
| Moclín | Granada | 18247–18569 | 4 |
| Moeche | A Coruña | 15563–15564 | 2 |
| Mogarraz | Salamanca | 37610 | 1 |
| Mogente/Moixent | Valencia | 46640 | 1 |
| Mogán | Las Palmas | 35120–35149 | 7 |
| Mohedas de Granadilla | Cáceres | 10664 | 1 |
| Mohernando | Guadalajara | 19226 | 1 |
| Moià | Barcelona | 08180 | 1 |
| Mojados | Valladolid | 47250 | 1 |
| Mojonera, La | Almería | 04745–04746 | 2 |
| Mojácar | Almería | 04638–04639 | 2 |
| Molacillos | Zamora | 49120 | 1 |
| Molar, El | Madrid | 28710 | 1 |
| Molares, Los | Sevilla | 41750 | 1 |
| Molezuelas de la Carballeda | Zamora | 49327 | 1 |
| Molina de Aragón | Guadalajara | 19300–19363 | 5 |
| Molina de Segura | Murcia | 30500–30509 | 5 |
| Molinaseca | León | 24413 | 1 |
| Molinicos | Albacete | 02440 | 1 |
| Molinillo | Salamanca | 37683 | 1 |
| Molinos, Los | Madrid | 28460 | 1 |
| Molins de Rei | Barcelona | 08750 | 1 |
| Molledo | Cantabria | 39430–39438 | 2 |
| Mollerussa | Lleida | 25230 | 1 |
| Mollet de Peralada | Girona | 17752 | 1 |
| Mollet del Vallès | Barcelona | 08100–08104 | 2 |
| Mollina | Málaga | 29532 | 1 |
| Molló | Girona | 17868 | 1 |
| Molvízar | Granada | 18611 | 1 |
| Mombeltrán | Ávila | 05410–05491 | 2 |
| Mombuey | Zamora | 49121–49310 | 2 |
| Monachil | Granada | 18193–18196 | 2 |
| Monasterio de Vega | Valladolid | 47688 | 1 |
| Moncada | Valencia | 46113 | 1 |
| Moncalvillo | Burgos | 09691 | 1 |
| Moncofa | Castellón | 12593 | 1 |
| Monda | Málaga | 29110 | 1 |
| Mondariz | Pontevedra | 36870–36879 | 3 |
| Mondariz-Balneario | Pontevedra | 36890 | 1 |
| Mondoñedo | Lugo | 27740–27791 | 7 |
| Mondéjar | Guadalajara | 19110 | 1 |
| Monegrillo | Zaragoza | 50164 | 1 |
| Monesterio | Badajoz | 06260 | 1 |
| Moneva | Zaragoza | 50144 | 1 |
| Monfero | A Coruña | 15315–15619 | 4 |
| Monflorite-Lascasas | Huesca | 22111 | 1 |
| Monforte de la Sierra | Salamanca | 37618 | 1 |
| Monforte de Lemos | Lugo | 27400–27592 | 15 |
| Monforte del Cid | Alicante | 03670–03679 | 2 |
| Monistrol de Montserrat | Barcelona | 08691 | 1 |
| Monreal de Ariza | Zaragoza | 50291 | 1 |
| Monreal del Campo | Teruel | 44300 | 1 |
| Monreal/Elo | Navarra | 31471 | 1 |
| Monroy | Cáceres | 10194 | 1 |
| Monroyo | Teruel | 44652 | 1 |
| Monsagro | Salamanca | 37532 | 1 |
| Mont-roig del Camp | Tarragona | 43300–43892 | 3 |
| Montagut i Oix | Girona | 17855–17856 | 2 |
| Montalbanejo | Cuenca | 16434 | 1 |
| Montalbo | Cuenca | 16440 | 1 |
| Montalbán | Teruel | 44700–44709 | 2 |
| Montalbán de Córdoba | Córdoba | 14548 | 1 |
| Montalvos | Albacete | 02638 | 1 |
| Montamarta | Zamora | 49149 | 1 |
| Montanejos | Castellón | 12448 | 1 |
| Montanuy | Huesca | 22486–22487 | 2 |
| Montaverner | Valencia | 46892 | 1 |
| Montblanc | Tarragona | 43400–43459 | 5 |
| Montbrió del Camp | Tarragona | 43340 | 1 |
| Montcada i Reixac | Barcelona | 08110 | 1 |
| Montclar | Barcelona | 08605 | 1 |
| Monteagudo de las Vicarías | Soria | 42220 | 1 |
| Monteagudo del Castillo | Teruel | 44146 | 1 |
| Montealegre de Campos | Valladolid | 47186–47816 | 2 |
| Montealegre del Castillo | Albacete | 02650 | 1 |
| Montearagón | Toledo | 45685 | 1 |
| Montederramo | Ourense | 32750–32790 | 4 |
| Montefrío | Granada | 18270 | 1 |
| Montejaque | Málaga | 29360 | 1 |
| Montejo de Arévalo | Segovia | 40468 | 1 |
| Montejo de Tiermes | Soria | 42315–42344 | 2 |
| Montejícar | Granada | 18561 | 1 |
| Montellano | Sevilla | 41770 | 1 |
| Montellà i Martinet | Lleida | 25724–25725 | 2 |
| Montemayor | Córdoba | 14530 | 1 |
| Montemayor de Pililla | Valladolid | 47320 | 1 |
| Montemayor del Río | Salamanca | 37727 | 1 |
| Montemolín | Badajoz | 06291–06908 | 3 |
| Monterde | Zaragoza | 50213 | 1 |
| Monterde de Albarracín | Teruel | 44368 | 1 |
| Monterrei | Ourense | 32611–32618 | 2 |
| Monterroso | Lugo | 27215–27569 | 4 |
| Monterrubio de la Demanda | Burgos | 09615 | 1 |
| Monterrubio de la Serena | Badajoz | 06427 | 1 |
| Monterrubio de la Sierra | Salamanca | 37781 | 1 |
| Montesa | Valencia | 46692 | 1 |
| Montesclaros | Toledo | 45620 | 1 |
| Montesinos, Los | Alicante | 03187 | 1 |
| Montesquiu | Barcelona | 08585–17532 | 2 |
| Montferrer i Castellbò | Lleida | 25711–25714 | 3 |
| Montgai | Lleida | 25315–25616 | 2 |
| Montgat | Barcelona | 08390 | 1 |
| Montiel | Ciudad Real | 13326 | 1 |
| Montijo | Badajoz | 06480–06499 | 3 |
| Montizón | Jaén | 23265–23267 | 3 |
| Montmajor | Barcelona | 08612 | 1 |
| Montmeló | Barcelona | 08160 | 1 |
| Montoliu de Lleida | Lleida | 25172 | 1 |
| Montornès de Segarra | Lleida | 25340 | 1 |
| Montornès del Vallès | Barcelona | 08170 | 1 |
| Montoro | Córdoba | 14600 | 1 |
| Montroy | Valencia | 46193 | 1 |
| Montserrat | Valencia | 46192 | 1 |
| Montuïri | Illes Balears | 07230 | 1 |
| Montán | Castellón | 12447 | 1 |
| Montánchez | Cáceres | 10170 | 1 |
| Montón | Zaragoza | 50391 | 1 |
| Monzón | Huesca | 22400–22414 | 2 |
| Monzón de Campos | Palencia | 34410 | 1 |
| Monóvar/Monòver | Alicante | 03640–03649 | 2 |
| Mora | Toledo | 45400 | 1 |
| Mora de Rubielos | Teruel | 44400 | 1 |
| Moral de Calatrava | Ciudad Real | 13350 | 1 |
| Moral de Hornuez | Segovia | 40542 | 1 |
| Moral de la Reina | Valladolid | 47691 | 1 |
| Moral de Sayago | Zamora | 49254 | 1 |
| Moraleda de Zafayona | Granada | 18370 | 1 |
| Moraleja | Cáceres | 10840 | 1 |
| Moraleja de Enmedio | Madrid | 28950 | 1 |
| Moraleja de las Panaderas | Valladolid | 47454 | 1 |
| Moraleja de Sayago | Zamora | 49177 | 1 |
| Moraleja del Vino | Zamora | 49150 | 1 |
| Morales de Campos | Valladolid | 47811 | 1 |
| Morales de Toro | Zamora | 49810 | 1 |
| Morales de Valverde | Zamora | 49697 | 1 |
| Morales del Vino | Zamora | 49190 | 1 |
| Moralina | Zamora | 49253 | 1 |
| Moralzarzal | Madrid | 28411 | 1 |
| Morata de Jalón | Zaragoza | 50260 | 1 |
| Morata de Jiloca | Zaragoza | 50344 | 1 |
| Morata de Tajuña | Madrid | 28530 | 1 |
| Moratalla | Murcia | 30413–30442 | 4 |
| Moratinos | Palencia | 34349 | 1 |
| Moraña | Pontevedra | 36660–36669 | 3 |
| Morcín | Asturias | 33161–33163 | 3 |
| Moreda Araba / Moreda de Álava | Álava | 01322 | 1 |
| Morella | Castellón | 12300 | 1 |
| Morera, La | Badajoz | 06176 | 1 |
| Moreruela de los Infanzones | Zamora | 49731 | 1 |
| Morga | Bizkaia | 48115 | 1 |
| Moriles | Córdoba | 14510 | 1 |
| Morille | Salamanca | 37183 | 1 |
| Moriscos | Salamanca | 37430 | 1 |
| Moronta | Salamanca | 37216 | 1 |
| Moros | Zaragoza | 50215 | 1 |
| Morés | Zaragoza | 50247 | 1 |
| 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 |
| Muñosancho | Ávila | 05380 | 1 |
| Muñoveros | Segovia | 40183 | 1 |
| Málaga | Málaga | 29001–29720 | 28 |
| Mélida | Navarra | 31382 | 1 |
| Méntrida | Toledo | 45930 | 1 |
| Mérida | Badajoz | 06800 | 1 |
| Móra d'Ebre | Tarragona | 43740 | 1 |
| Móra la Nova | Tarragona | 43770 | 1 |
| Móstoles | Madrid | 28931–28938 | 8 |