| Code | Name | Region |
|---|---|---|
| ESBE5 | Bernardos | SG |
| ESBN3 | Bernedo | VI |
| ESBUS | Bernueces | O |
| ESB9C | Bernuy De Coca | SG |
| ESBEA | Berriatua | BI |
| ESBRR | Berrioplano | |
| ESBRI | Berriozar | NA |
| ESBER | Berriz | |
| ESBMS | Bertamirans | C |
| ESBSU | Besalu | |
| ESBSC | Bescano | GI |
| ESBTS | Betanzos | C |
| ESBET | Betera | V |
| ESBTT | Beteta | CU |
| ESZDH | Betxi | V |
| ESBIR | Biar | |
| ESTA2 | Benisanet | T |
| ESBEO | Benisano | |
| ESBSO | Benisoda | V |
| ESZBC | Benissa | V |
| ESBLO | Benlloch | |
| ESBZN | Benuza | LE |
| ESVDB | Bera/vera De Bidasoa | NA |
| ESBRG | Beranga | S |
| ESBNO | Berango | BI |
| ESZCU | Berantevilla | VI |
| ESBSI | Berastegui | SS |
| ESBBZ | Berbizana | NA |
| ESBGA | Berga | |
| ESBGT | Bergantinos | LU |
| ESBGR | Bergara | SS |
| ESBGE | Berge | TE |
| ESBGO | Bergondo | C |
| ESBGJ | Berguenda | VI |
| ESBEI | Beriain | NA |
| ESBJA | Berja | |
| ESBNJ | Beniarjo | |
| ESBNR | Beniarres | A |
| ESBNI | Benicarlo | CS |
| ESBCM | Benicasim | |
| ESXXT | Benicolet | V |
| ESBU3 | Benicull | V |
| ESBEM | Benidorm | |
| ESBEN | Beniel | |
| ESBNF | Benifairo De La Valldigna | V |
| ESBFA | Benifayo | |
| ESBFL | Benifla | |
| ESBNG | Beniganim | |
| ESBJF | Benijofar | A |
| ESBNM | Benimamet |