| Code | Name | Region |
|---|---|---|
| ESMOE | Mollerussa | L |
| ESMLD | Mollet De Perelada | GI |
| ESMLV | Mollet Del Valles | B |
| ESMXJ | Mollina | |
| ESMBY | Mombuey | |
| ESMNC | Moncada | |
| ESMKX | Moncada I Rexac | B |
| ESMXA | Minaya | |
| ESMIN | Minglanilla | |
| ESMNO | Mino | C |
| ESMRB | Mirabel | CC |
| ESMIC | Miraclamp | L |
| ESBMB | Miraflores De La Sierra | M |
| ESMSR | Miraflores Sierra | M |
| ESCXY | Miralcamp | L |
| ESMIP | Miralcampo | GU |
| ESMIR | Miramar | |
| ESMIX | Miranda De Ebro | |
| ESMVS | Miravalles | BI |
| ESMIS | Mislata | |
| ESMOA | Moana | PO |
| ESMCJ | Mocejon | TO |
| ESMEE | Moeche | C |
| ESZIH | Mogan | GC |
| ESMOG | Mogarraz | SA |
| ESGMN | Mogente | |
| ESMZG | Moguer | |
| ESMRC | Mercadal | PM |
| ESMER | Meres | O |
| ESMEA | Merida | BA |
| ESMJM | Merindad De Montija | BU |
| ESMIA | Mesia | C |
| ESMVO | Meson Do Vento | C |
| ESMCN | Mestas De Con | O |
| ESMZ8 | Mezalocha | Z |
| ESMJJ | Miajadas | |
| ESMIE | Miedes De Aragon | Z |
| ESMRE | Mieres | O |
| ESMET | Miguel Esteban | |
| ESMGE | Miguelturra | |
| ESMJC | Mijas | |
| ESMGO | Milagro | NA |
| ESMGS | Milagros | BU |
| ESMDT | Milla De Tera | ZA |
| ESOIR | Milladoiro | |
| ESZCW | Minano Mayor | VI |
| ESZKR | Minas De Riotinto | H |
| ESZHY | Meis | PO |
| ESMEJ | Mejorada | |
| ESMCP | Mejorada Del Campo |