| Code | Name | Region |
|---|---|---|
| ESMD5 | Melgar De Abajo | VA |
| ESMFE | Melgar De Fernamental | BU |
| ESMIL | Meliana | |
| ESMLI | Melide | |
| ESMLN | Melilla | ML |
| ESMBA | Membrilla | CR |
| ESMNK | Menaca | BI |
| ESMNB | Menasalbas | TO |
| ESMDO | Mendaro | SS |
| ESMEN | Mendavia | NA |
| ESMD4 | Mendaza | NA |
| ESBIM | Mendexa | BI |
| ESGIB | Mengibar | J |
| ESMFH | Menjibar | |
| ESNTR | Mentrida | |
| ESMQN | Mequinenza | |
| ESMRQ | Mera | C |
| ESTSA | Matillas | GU |
| ESMYG | Mayorga | VA |
| ESMZA | Mazagon | H |
| ESMZN | Mazaleon | TE |
| ESMZC | Mazaricos | C |
| ESMZO | Mazarron | MU |
| ESMAZ | Mazcuerras | S |
| ESMAO | Meano | |
| ESMEC | Meco | M |
| ESMDL | Medellin | BA |
| ESIAR | Medina De Las Torres | BA |
| ESMDR | Medina De Rioseco | VA |
| ESMLC | Medina Del Campo | VA |
| ESMPM | Medina Del Pomar | |
| ESMSA | Medina Sidonia | CA |
| ESMDI | Medinaceli | SO |
| ESMD3 | Mediona | B |
| ESLME | Meilan | LU |
| ESMEI | Meira | LU |
| ESMRV | Meiras-valdovino | C |
| ESZIL | Masllorenc | |
| ESM55 | Masllorens | T |
| ESMSN | Masnou | |
| ESMPA | Maspalomas | |
| ESMSQ | Masquefa | B |
| ESMQG | Masroig | T |
| ESMSS | Massalfassar | |
| ESMAS | Massanassa | |
| ESAAS | Massanes | GI |
| ESMYC | Massanet De La Selva | GI |
| ESMDB | Massies De Voltrega | |
| ESMDE | Matadepera | B |
| ESMTN | Matalascanas Almonte |