| Macanet de Cabrenys | 1 Macanet de Cabrenys Hotel |
| Madiedo | 1 Madiedo Vacation Rental |
| Madrd | 1 Madrd Hotel |
| Madrid | 131 Madrid Hotels, 6 Bed and Breakfast, 43 Hostels, 3 Vacation Rentals |
| Madrigal de la Vera | 2 Madrigal de la Vera Hostels, 1 Vacation Rental |
| Magaluf | 6 Magaluf Hotels |
| Maguez | 1 Maguez Bed and Breakfast |
| Mairena de Aljarafe | 1 Mairena de Aljarafe Hotel |
| Majadahonda | 1 Majadahonda Hotel |
| Malaga | 17 Malaga Hotels, 1 Vacation Rental |
| Malgrat de Mar | 2 Malgrat de Mar Hotels |
| Malpartida de Caceres | 1 Malpartida de Caceres Hotel |
| Manacor | 3 Manacor Hotels, 3 Vacation Rentals |
| Mandayona | 1 Mandayona Hotel |
| Manlleu | 1 Manlleu Hotel |
| Manresa | 1 Manresa Hotel |
| Manzanares | 2 Manzanares Hotels |
| Manzanera | 1 Manzanera Hotel |
| Marbella | 17 Marbella Hotels, 2 Bed and Breakfast, 1 Vacation Rental |
| Maria | 1 Maria Hotel |
| Marin | 1 Marin Hotel |
| Maspalomas | 4 Maspalomas Hotels |
| Mataro | 1 Mataro Hotel |
| Mazagon | 2 Mazagon Hotels |
| Medina del Campo | 1 Medina del Campo Hotel |
| Menorca | 14 Menorca Hotels, 2 Hostels, 1 Vacation Rental |
| Meranges | 1 Meranges Hotel |
| Merida | 5 Merida Hotels |
| Miami Playa Tarragona | 1 Miami Playa Tarragona Vacation Rental |
| Mijas | 5 Mijas Hotels, 1 Bed and Breakfast, 1 Vacation Rental |
| Miraflores de la Sierra | 1 Miraflores de la Sierra Hotel |
| Miranda de Ebro | 1 Miranda de Ebro Hotel |
| Moclin | 1 Moclin Hotel |
| Mojacar | 6 Mojacar Hotels |
| Molinaseca | 1 Molinaseca Hostel |
| Monachil | 3 Monachil Hotels |
| Monells | 1 Monells Hotel |
| Monfarracinos | 1 Monfarracinos Vacation Rental |
| Monflorite | 1 Monflorite Hostel |
| Monistrol de Montserrat | 1 Monistrol de Montserrat Hotel |
| Monroyo | 1 Monroyo Hotel |
| Montanejos | 3 Montanejos Hotels |
| Montblanc | 1 Montblanc Hotel |
| Montbrio del Camp | 1 Montbrio del Camp Hotel |
| Montecorto | 1 Montecorto Hotel |
| Montseny | 1 Montseny Hotel |
| Moraira | 2 Moraira Vacation Rentals |
| Morella | 2 Morella Hotels |
| Morgaondo | 1 Morgaondo Hotel |
| Moscardon | 1 Moscardon Hotel |
| Mota del Cuervo | 1 Mota del Cuervo Hotel |
| Motril | 1 Motril Hotel |
| Moya | 1 Moya Vacation Rental |
| Mundaka | 3 Mundaka Hotels |
| Murcia | 3 Murcia Hotels |
| Murguia | 1 Murguia Hotel |
| Muros | 1 Muros Hotel |
| Muros de Nalon | 1 Muros de Nalon Hotel |
| Muru | 1 Muru Hotel |
