| S Agaro | 2 S Agaro Hotels |
| S Horta | 1 S Horta Hotel |
| Sa Coma | 1 Sa Coma Hotel |
| Sada | 1 Sada Hotel |
| Salamanca | 21 Salamanca Hotels, 4 Hostels |
| Salardu | 1 Salardu Hotel, 1 Vacation Rental |
| Salas | 1 Salas Hotel |
| Saldes | 1 Saldes Hotel |
| Salinas | 1 Salinas Hotel |
| Sallent de Gallego | 3 Sallent de Gallego Hotels |
| Salobrena | 2 Salobrena Hotels |
| Salou | 13 Salou Hotels |
| San Agustin | 4 San Agustin Hotels |
| San Antonio | 5 San Antonio Hotels, 1 Bed and Breakfast |
| San Bartolome | 1 San Bartolome Bed and Breakfast |
| San Bartolome Tirajana | 2 San Bartolome Tirajana Hotels |
| San Ildefonso o la Granja | 1 San Ildefonso o la Granja Hotel |
| San Jose | 4 San Jose Hotels |
| San Jose de la Rinconada | 1 San Jose de la Rinconada Hotel |
| San Jose Ibiza | 1 San Jose Ibiza Hotel |
| San Juan de Aznalfarache | 1 San Juan de Aznalfarache Hotel |
| San Juan de Muskiz | 1 San Juan de Muskiz Hotel |
| San Lorenzo de el Escorial | 3 San Lorenzo de el Escorial Hotels |
| San Luis | 2 San Luis Hotels |
| San Luis de Sabinillas | 1 San Luis de Sabinillas Hotel |
| San Mames de Meruelo | 1 San Mames de Meruelo Hotel |
| San Martin | 1 San Martin Hotel |
| San Martin de la Vega | 1 San Martin de la Vega Hostel |
| San Martin de Solana | 1 San Martin de Solana Hotel |
| San Miguel | 1 San Miguel Hotel |
| San Miguel de Abona | 1 San Miguel de Abona Hotel |
| San Millan de la Cogolla | 1 San Millan de la Cogolla Hotel |
| San Pantaleon de Aras | 1 San Pantaleon de Aras Vacation Rental |
| San Pedro del Pinatar | 1 San Pedro del Pinatar Hotel |
| San Roque | 2 San Roque Hotels, 2 Vacation Rentals |
| San Sebastian | 8 San Sebastian Hotels, 7 Bed and Breakfast, 1 Hostel |
| San Sebastian de la Gomera | 1 San Sebastian de la Gomera Hotel |
| San Vicente de la Barquera | 3 San Vicente de la Barquera Hotels |
| Sanlucar de Barrameda | 1 Sanlucar de Barrameda Hotel |
| Sanlucar la Mayor | 1 Sanlucar la Mayor Hotel |
| Sant Antoni de Calonge | 1 Sant Antoni de Calonge Hotel |
| Sant Boi de Llobregat | 1 Sant Boi de Llobregat Hotel |
| Sant Carles de la Ra pita | 1 Sant Carles de la Ra pita Hotel |
| Sant Celoni | 2 Sant Celoni Hotels |
| Sant Cugat del Valles | 1 Sant Cugat del Valles Hotel |
| Sant Esteve Sesrovires | 1 Sant Esteve Sesrovires Hotel |
| Sant Feliu de Guixols | 2 Sant Feliu de Guixols Hotels |
| Sant Ferriol | 1 Sant Ferriol Hotel |
| Sant Hilari Sacalm | 1 Sant Hilari Sacalm Hotel |
| Sant Joan Despi | 1 Sant Joan Despi Hotel |
| Sant Just Desvern | 1 Sant Just Desvern Hotel |
| Sant Pau de Seguries | 1 Sant Pau de Seguries Hotel |
| Sant Pere Pescador | 1 Sant Pere Pescador Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Santa Coloma de Farners | 1 Santa Coloma de Farners Hotel |
| Santa Coloma de Queralt | 1 Santa Coloma de Queralt Hotel |
| Santa Comba | 1 Santa Comba Hotel |
| Santa Cristina d Aro | 2 Santa Cristina d Aro Hotels |
| Santa Cruz de la Palma | 1 Santa Cruz de la Palma Hotel |
| Santa Cruz de Tenerife | 2 Santa Cruz de Tenerife Hotels, 2 Vacation Rentals |
| Santa Eugenia de Berga | 1 Santa Eugenia de Berga Hotel |
| Santa Eulalia | 1 Santa Eulalia Hotel |
| Santa Eulalia de Oscos | 1 Santa Eulalia de Oscos Hotel |
| Santa Eulalia del Rio | 1 Santa Eulalia del Rio Vacation Rental |
| Santa Ines | 1 Santa Ines Hotel |
| Santa Marta de Tormes | 2 Santa Marta de Tormes Hotels |
| Santa Pau | 1 Santa Pau Hotel |
| Santa Pola | 2 Santa Pola Hotels |
| Santa Ponca | 5 Santa Ponca Hotels, 1 Vacation Rental |
| Santa Susana | 1 Santa Susana Hotel |
| Santa Susanna | 1 Santa Susanna Bed and Breakfast |
| Santa Ursula | 2 Santa Ursula Vacation Rentals |
| Santander | 9 Santander Hotels, 1 Vacation Rental |
| Santiago de Compostela | 16 Santiago de Compostela Hotels, 1 Bed and Breakfast, 2 Hostels, 1 Vacation Rental |
| Santiago de la Ribera | 2 Santiago de la Ribera Hotels |
| Santillana | 2 Santillana Hotels |
| Santjoan Despi | 1 Santjoan Despi Hotel |
| Santo Domingo de Silos | 1 Santo Domingo de Silos Hotel |
| Santo Tome | 1 Santo Tome Hotel |
| Santona | 1 Santona Hotel, 1 Hostel, 1 Vacation Rental |
| Santorcaz | 1 Santorcaz Hotel |
| Sanxenxo | 7 Sanxenxo Hotels |
| Sarria Sant Gervasi | 1 Sarria Sant Gervasi Bed and Breakfast |
| Sedella | 1 Sedella Vacation Rental |
| Segorbe | 2 Segorbe Hotels |
| Segovia | 9 Segovia Hotels, 1 Bed and Breakfast, 1 Hostel |
| Sella | 1 Sella Bed and Breakfast |
| Senegue | 1 Senegue Hotel |
| Sepulveda | 1 Sepulveda Hotel |
| Serrada de la Fuente | 1 Serrada de la Fuente Hotel |
| Ses Salines | 1 Ses Salines Hotel, 1 Vacation Rental |
| Seva | 2 Seva Hotels |
| Sevilla | 57 Sevilla Hotels, 8 Hostels |
| Sierra Nevada | 1 Sierra Nevada Hotel |
| Sils | 1 Sils Vacation Rental |
| Sineu | 1 Sineu Hotel |
| Sisamo | 1 Sisamo Hotel |
| Sitges | 16 Sitges Hotels, 2 Vacation Rentals |
| Soller | 4 Soller Hotels, 3 Bed and Breakfast |
| Somo | 2 Somo Hotels, 2 Vacation Rentals |
| Son Servera | 2 Son Servera Hotels |
| Sopelana | 2 Sopelana Hotels |
| Soria | 2 Soria Hotels, 2 Hostels |
| Sorpe | 1 Sorpe Hotel |
| Sort | 1 Sort Hotel |
| Soto de Luina | 1 Soto de Luina Hotel |
| Suances | 2 Suances Hotels |
| Suesa | 1 Suesa Hotel |
