| Badajoz | 1 Badajoz Hotel |
| Badalona | 1 Badalona Hotel |
| Baeza | 2 Baeza Hotels |
| Baga | 1 Baga Hotel |
| Baiona | 2 Baiona Hotels |
| Ballesteros de Calatrava | 1 Ballesteros de Calatrava Hotel |
| Banalbufar | 2 Banalbufar Hotels, 1 Hostel |
| Banos | 1 Banos Hostel |
| Banugues | 1 Banugues Hotel |
| Banyalbufar | 1 Banyalbufar Hotel |
| Baqueira Beret | 1 Baqueira Beret Hotel |
| Barakaldo | 1 Barakaldo Hotel |
| Barbastro | 1 Barbastro Hotel |
| Barbate | 3 Barbate Hotels |
| Barbera del Valles | 1 Barbera del Valles Hotel |
| Barcelona | 141 Barcelona Hotels, 10 Bed and Breakfast, 19 Hostels, 28 Vacation Rentals |
| Barranda | 1 Barranda Hotel |
| Barri Maritim de Comarruga | 1 Barri Maritim de Comarruga Hotel |
| Bayarcal | 1 Bayarcal Hotel |
| Baza | 1 Baza Hostel, 1 Vacation Rental |
| Begur | 3 Begur Hotels |
| Bejar | 2 Bejar Hotels, 1 Bed and Breakfast, 2 Hostels |
| Belmonte | 1 Belmonte Hotel |
| Benacazon | 1 Benacazon Hotel |
| Benahavis | 1 Benahavis Hotel |
| Benalmadena | 1 Benalmadena Hotel, 1 Hostel |
| Benalmadena Costa | 7 Benalmadena Costa Hotels |
| Benalua | 1 Benalua Vacation Rental |
| Benaojan | 2 Benaojan Hotels |
| Benarraba | 1 Benarraba Hotel |
| Benasque | 5 Benasque Hotels, 1 Bed and Breakfast, 1 Vacation Rental |
| Benavente | 1 Benavente Hotel |
| Benia de Onis | 1 Benia de Onis Hotel |
| Benicarlo | 2 Benicarlo Hotels |
| Benicasim | 1 Benicasim Hotel |
| Benicassim | 6 Benicassim Hotels |
| Benidorm | 36 Benidorm Hotels, 3 Vacation Rentals |
| Benimaurell | 1 Benimaurell Hotel |
| Benisano | 1 Benisano Hotel |
| Benissa | 2 Benissa Hotels |
| Bentrances | 1 Bentrances Vacation Rental |
| Bera Vera de Bidasoa | 1 Bera Vera de Bidasoa Hotel |
| Berchules | 1 Berchules Hotel |
| Berga | 2 Berga Hotels |
| Beruete | 1 Beruete Hotel |
| Besalu | 1 Besalu Hotel |
| Betera | 1 Betera Hotel |
| Betren | 1 Betren Hotel |
| Beuda | 1 Beuda Vacation Rental |
| Biar | 1 Biar Bed and Breakfast |
| Bielsa | 1 Bielsa Hotel |
| Bierge | 1 Bierge Hotel |
| Bigues | 1 Bigues Hotel |
| Bilbao | 16 Bilbao Hotels, 1 Bed and Breakfast, 2 Hostels |
| Bimenes | 2 Bimenes Vacation Rentals |
| Binibona | 2 Binibona Hotels |
| Binissalem | 1 Binissalem Hotel |
| Blanes | 5 Blanes Hotels |
| Boadilla del Monte | 1 Boadilla del Monte Hotel |
| Boca de Huergano | 1 Boca de Huergano Hotel |
| Bocairent | 1 Bocairent Hotel |
| Boiro | 1 Boiro Hotel |
| Bolvir | 1 Bolvir Hotel |
| Borrassa | 1 Borrassa Hotel |
| Brena | 1 Brena Vacation Rental |
| Brena Baja | 1 Brena Baja Vacation Rental |
| Brenes | 1 Brenes Hotel |
| Brihuega | 1 Brihuega Vacation Rental |
| Broto | 2 Broto Hotels |
| Bubion | 1 Bubion Hotel |
| Buenavista del Norte | 1 Buenavista del Norte Bed and Breakfast |
| Bueu | 1 Bueu Hotel |
| Buniel | 1 Buniel Hotel |
| Bunyola | 1 Bunyola Vacation Rental |
| Burgos | 12 Burgos Hotels |
| Burjassot | 1 Burjassot Hotel |
| Busto | 1 Busto Hotel |
