| Luyando eta Hurtado de Mendoza | Casa torre | Gaubea | ✖ | |
| Luzuriaga | Errota | Asparrena | ✖ | |
| L´Ascension du Christ | Iglesia | Ürrüstoi-Larrabile | ✖ | |
| Maala | Ermita | Berriatua | ✖ | |
| Madalen | Ermita | Azpeitia | ✖ | |
| Madalen | Baseliza | Nafarroa | ✖ | |
| Madalen | Ermita | Aulesti | ✖ | |
| Madalena | Iglesia | Ablitas | ✖ | |
| Madalena | Ermita | Ezkio-Itsaso | ✖ | |
| Madalena | Iglesia | Monteagudo | ✖ | |
| Madalena | Iglesia | Tutera | ✖ | |
| Madalena | Ermita | Dima | ✖ | |
| Madalena | Ermita | Lizartza | ✖ | |
| Madalena | Ermita | Durango | ✖ | |
| Madalena | Ermita | Ubide | ✖ | |
| Madalena | Ermita | Oñati | ✖ | |
| Madalena | Ermita | Aiara | ✖ | |
| Madalena | Iglesia | Iruraitz-Gauna | ✖ | |
| Madalena | Iglesia | Gesalatz | ✖ | |
| Madalena | Iglesia | Donazaharre | ✖ | |
| Madalena | Ermita | Zalla | ✖ | |
| Madalena | Ermita | Lekeitio | ✖ | |
| Madalena | Ermita | Ezporogi | ✖ | |
| Madalena | Ermita | Markina-Xemein | ✖ | |
| Madalena Haundi | Etxe aipagarria | Segura | ✖ | |
| Magdalena | Ermita | Elgoibar | ✖ | |
| Magdalena | Ermita | Mungia | ✖ | |
| Magdalena | | Goizueta | ✖ | |
| Magdalena | | Errenteria | ✖ | |
| Magdalena | Ermita | Mues | ✖ | |
| Magdalena | | Bidarte | ✖ | |
| Magdalena | Ermita | Erandio | ✖ | |
| Magdalena | Ermita | Barrundia | ✖ | |
| Magdalena | Ermita | Erriberabeitia | ✖ | |
| Magdalena | Ermita | Galdames | ✖ | |
| Magdalena | Iglesia | Eneritz | ✖ | |
| Magdalena | Ermita | Legutio | ✖ | |
| Magdalena | Ermita | Atharratze-Sorholüze | ✖ | |
| Magdalena | | Deierri | ✖ | |
| Magdalena | Ermita | Gatika | ✖ | |
| Magdalena 1 | Crucero | Iruñea | ✖ | |
| Magdalena 2 | Crucero | Iruñea | ✖ | |
| Maisterra | Etxe aipagarria | Garde | ✖ | |
| Maisterra | Garaia | Garaioa | ✖ | |
| Makazaga | Etxe aipagarria | Zarautz | ✖ | |
| Makutso | Etxe aipagarria | Oiartzun | ✖ | |
| Mallarri | Bestelakoa | Zarautz | ✖ | |
| Mandasko Dukearena | Jauregia | Donostia | ✖ | |
| Mañeru 2 Hego | Gurutzea | Mañeru | ✖ | |
| Maria Cristina Hotela | Otro | Donostia | ✖ | |
