| Code | Name | Region |
|---|---|---|
| ESMOS | Mos | |
| ESMOX | Mos | PO |
| ESMST | Mostoles | |
| ESMSM | Mostoles-madrid | |
| ESMDC | Mota Del Cuervo | |
| ESMDP | Motilla Del Palancar | |
| ESMTU | Motrico (mutriku) | SS |
| ESMOV | Montserrat | V |
| ESMTI | Montuiri | PM |
| ESMFQ | Monturque | |
| ESMZB | Monzalbarba | Z |
| ESMNZ | Monzon | HU |
| ESOMR | Mora | |
| ESM8R | Mora | TO |
| ESMBL | Mora De Rubielos | TE |
| ESZNW | Mora D'ebre | |
| ESMWU | Mora La Nueva | |
| ESMD9 | Moradillo De Roa | BU |
| ESMOM | Moraira | V |
| ESLTV | Moral De Calatrava | CR |
| ESMRL | Moraleja | |
| ESZIG | Moraleja De Enmedio | M |
| ESMD8 | Moraleja Del Vino | ZA |
| ESMLT | Morales De Toro | ZA |
| ESMVN | Morales Del Vino | ZA |
| ESMRZ | Moralzarzal | M |
| ESMN2 | Morana | PO |
| ESMES | Montesa | |
| ESMNT | Montesinos | A |
| ESMTQ | Montesquiu | |
| ESRRF | Montferrer | L |
| ESML8 | Montgai | L |
| ESMTG | Montgat | B |
| ESCHX | Montichelvo | V |
| ESMOI | Montiel | CR |
| ESMNJ | Montijo | |
| ESMVT | Montilla | |
| ESMNM | Montmaneu | B |
| ESMML | Montmell | |
| ESMTM | Montmelo | |
| ESMT8 | Montorio | BU |
| ESUTO | Montornes Del Valles | |
| ESMQP | Montoro | |
| ESMT4 | Montortal | V |
| ESMTR | Mont-ras | GI |
| ESMRP | Mont-roig Del Camp | T |
| ESMRY | Montroy | V |
| ESZHW | Montalban De Cordoba | CO |
| ESMO2 | Montalbo | CU |
| ESVM8 | Montalvo | CU |