| Palafrugell | 1 Palafrugell Hostel |
| Palafurgell | 1 Palafurgell Hotel |
| Palamos | 3 Palamos Hotels, 1 Hostel |
| Palencia | 3 Palencia Hotels, 1 Bed and Breakfast, 1 Hostel |
| Palma de Mallorca | 30 Palma de Mallorca Hotels, 1 Hostel |
| Palmanova | 2 Palmanova Hotels |
| Pals | 3 Pals Hotels, 1 Vacation Rental |
| Pamplona | 13 Pamplona Hotels, 1 Bed and Breakfast, 1 Hostel |
| Panticosa | 3 Panticosa Hotels |
| Parets del Valles | 1 Parets del Valles Hotel |
| Parres | 1 Parres Hotel |
| Pastrana | 1 Pastrana Hostel |
| Paterna | 1 Paterna Hotel |
| Pedraza | 1 Pedraza Vacation Rental |
| Peguera | 9 Peguera Hotels, 1 Hostel, 3 Vacation Rentals |
| Penacaballera | 1 Penacaballera Hotel |
| Penafiel | 1 Penafiel Hotel |
| Peniscola | 1 Peniscola Hotel |
| Perafita | 1 Perafita Vacation Rental |
| Peralada | 1 Peralada Hotel, 1 Hostel |
| Peramola | 1 Peramola Hotel |
| Peratallada | 2 Peratallada Hotels, 1 Vacation Rental |
| Perillo | 1 Perillo Hotel |
| Perlora | 1 Perlora Hotel |
| Peruyes | 1 Peruyes Hotel |
| Piedralaves | 1 Piedralaves Vacation Rental |
| Pilona | 1 Pilona Vacation Rental |
| Pineda de Mar | 6 Pineda de Mar Hotels |
| Pinto | 1 Pinto Hotel |
| Pintueles | 1 Pintueles Vacation Rental |
| Plasencia | 2 Plasencia Hotels, 1 Hostel |
| Platja d Aro | 9 Platja d Aro Hotels, 2 Vacation Rentals |
| Playa Barca | 1 Playa Barca Hotel |
| Playa Blanca | 1 Playa Blanca Hotel |
| Playa de las Americas | 3 Playa de las Americas Hotels |
| Playa de Palma | 21 Playa de Palma Hotels, 1 Hostel |
| Playa de San Juan | 2 Playa de San Juan Hotels |
| Playa del Ingles | 5 Playa del Ingles Hotels, 4 Vacation Rentals |
| Plentzia | 1 Plentzia Hotel |
| Pobra do Caraminal | 1 Pobra do Caraminal Hotel |
| Poio | 1 Poio Hotel |
| Pola de Siero | 1 Pola de Siero Hotel |
| Polientes | 1 Polientes Hostel |
| Pollenca | 3 Pollenca Hotels, 1 Vacation Rental |
| Ponferrada | 4 Ponferrada Hotels |
| Pontevedra | 1 Pontevedra Hotel |
| Poo | 1 Poo Hotel |
| Porreres | 1 Porreres Hotel, 1 Bed and Breakfast |
| Port Adriano | 1 Port Adriano Hotel |
| Port d Alcudia | 11 Port d Alcudia Hotels, 1 Bed and Breakfast, 2 Vacation Rentals |
| Portals Nous | 5 Portals Nous Hotels, 1 Vacation Rental |
| Porto Cristo | 1 Porto Cristo Hotel, 1 Vacation Rental |
| Portugalete | 1 Portugalete Hotel |
| Potes | 1 Potes Hotel |
| Poveda de la Sierra | 1 Poveda de la Sierra Hostel |
| Poza de la Sal | 1 Poza de la Sal Hotel |
| Pozo Alcon | 1 Pozo Alcon Hotel |
| Pozuelo de Alarcon | 1 Pozuelo de Alarcon Hotel |
| Pradena | 1 Pradena Vacation Rental |
| Prado del Rey | 1 Prado del Rey Hotel |
| Pratdip | 1 Pratdip Bed and Breakfast |
| Priego de Cordoba | 2 Priego de Cordoba Hotels, 1 Vacation Rental |
| Prullans | 1 Prullans Hotel |
| Puebla de Sancho Perez | 1 Puebla de Sancho Perez Hotel |
| Puente de Domingo Florez | 1 Puente de Domingo Florez Hotel |
| Puente la Reina | 2 Puente la Reina Hotels |
| Puente la Reina Gares | 1 Puente la Reina Gares Hotel |
| Puente Viesgo | 1 Puente Viesgo Hotel |
| Puerto de Alcudia | 1 Puerto de Alcudia Hotel |
| Puerto de la Cruz | 16 Puerto de la Cruz Hotels |
| Puerto de Mazarron | 2 Puerto de Mazarron Hotels |
| Puerto de Pollenca | 4 Puerto de Pollenca Hotels, 1 Hostel, 1 Vacation Rental |
| Puerto de Pollensa | 2 Puerto de Pollensa Hotels, 1 Vacation Rental |
| Puerto del Carmen | 3 Puerto del Carmen Hotels, 3 Vacation Rentals |
| Puerto Rico | 1 Puerto Rico Hotel |
| Puertollano | 1 Puertollano Hotel |
| Punta del Hidalgo | 1 Punta del Hidalgo Bed and Breakfast |
| Punta Umbria | 1 Punta Umbria Hotel |
