| Code | Name | Region |
|---|---|---|
| ESMTT | Matallana De Torio | LE |
| ESMMR | Matamorosa | S |
| ESMTA | Mataporquera | S |
| ESMZL | Matapozuelos | VA |
| ESMTO | Mataro | B |
| ESMAA | Matarrosa | LE |
| ESM8T | Matiena | BI |
| ESMAR | Marin | SS |
| ESMPG | Marin, Pontevedra | |
| ESMSE | Marines | V |
| ESMRK | Markina | |
| ESZHU | Markina Xemein | |
| ESXMA | Marlofa | Z |
| ESMMJ | Marmolejo | J |
| ESBQQ | Maro | MA |
| ESMRR | Marratxi | PM |
| ESMTS | Martorell | |
| ESBQR | Martorellas | B |
| ESMRO | Martorelles | B |
| ESMFS | Martos | |
| ESMBB | Mas De Barberans | T |
| ESMMH | Mas De Las Matas | TE |
| ESZHO | Masalaves | V |
| ESMAG | Masamagrell | V |
| ESMQU | Mascaraque | TO |
| ESMSG | Masdenverge | T |
| ESMSD | Maside | OR |
| ESMZX | Manzanares | |
| ESMZR | Manzanares El Real | |
| ESFR7 | Manzaneda | OR |
| ESMZQ | Manzaneque | TO |
| ESMZJ | Manzanilla | |
| ESMZ9 | Manzanillo | CS |
| ESMAQ | Maqueda | TO |
| ESMRN | Maracena | |
| ESMXX | Maraleda | |
| ESMXH | Maraleja | |
| ESMCR | Maranchon | GU |
| ESMQE | Marbella | MA |
| ESTMR | Marca | T |
| ESMJK | Marchal | GR |
| ESZIC | Marchamalo | GU |
| ESMQC | Marchena | |
| ESMCL | Marcilla | NA |
| ESZIJ | Marcon | PO |
| ESNES | Margalef | T |
| ESMDH | Maria De Huerva | Z |
| ESMLL | Mallorca | |
| ESMPC | Malpartida De Caceres | CC |
| ESMLP | Malpartida Plasencia |