| Santo Kristo Bonantzakoa | | Pasaia | ✖ | |
| Santo Sepulcro | Iglesia | Lizarra | ✖ | |
| Santo Sepulcro | Iglesia | Torres del Río | ✖ | |
| Santo Tomas | Ermita | Berrogaine-Lahüntze | ✖ | |
| Santo Tomas | Ermita | Morga | ✖ | |
| Santo Tomas | Iglesia | Odieta | ✖ | |
| Santo Tomas | Ermita | Zamudio | ✖ | |
| Santo Tomas | Ermita | Areatza | ✖ | |
| Santo Tomas | Iglesia | Ollaran | ✖ | |
| Santo Tomas | Ermita | Bedia | ✖ | |
| Santo Tomas | Iglesia | Untzitibar | ✖ | |
| Santo Tomas | Eliza | Zeberio | ✖ | |
| Santo Tomas | Ermita | Izurtza | ✖ | |
| Santo Tomas | Iglesia | Ziortza-Bolibar | ✖ | |
| Santo Tomas | Ermita | Ameskoabarrena | ✖ | |
| Santo Tomas | Ermita | Zeberio | ✖ | |
| Santo Tomas | | Elorrio | ✖ | |
| Santo Tomás Apóstol | Iglesia | Gasteiz | ✖ | |
| Santo Toribio | Ermita | Arraia-Maeztu | ✖ | |
| Santos Antonios Abad y de Padua | Ermita | Arrankudiaga | ✖ | |
| Santos Emeterio y Celedonio | Iglesia | Deikaztelu | ✖ | |
| Santos Emeterio y Celedonio | Iglesia | Larrabetzu | ✖ | |
| Santos Simon y Judas | Ermita | Amurrio | ✖ | |
| Santumotz | Ermita | Elgoibar | ✖ | |
| Santutxo | Ermita | Aretxabaleta | ✖ | |
| Santutxo | Ermita | Oñati | ✖ | |
| Santutxo | Ermita | Bergara | ✖ | |
| Santutxoa | | Zestoa | ✖ | |
| Sanz | Etxe aipagarria | Erronkari | ✖ | |
| Sarasa | Perratokia | Itza | ✖ | |
| Sarmendi | Casa torre | Andoain | ✖ | |
| Saroe | Jauregia | Usurbil | ✖ | |
| Sarrera | Bestelakoa | Bernedo | ✖ | |
| Sarriako Asentzio Txiki | Ermita | Berriz | ✖ | |
| Sasiola | Casa torre | Deba | ✖ | |
| Sasiolako komentua | Ermita | Deba | ✖ | |
| Satrustegi | Jauregia | Donostia | ✖ | |
| Seminarioko Ermita | Ermita | Larresoro | ✖ | |
| Sequera | Etxe aipagarria | Bergara | ✖ | |
| Serantesko dorrea | Gotorlekua | Santurtzi | ✖ | |
| Serantesko fortea | Gotorlekua | Santurtzi | ✖ | |
| Serorategi | Baserria | Aia | ✖ | |
| Siervas de Maria | Monasterio / Convento | Donostia | ✖ | |
| Sobrevilla | Dorretxea | Aiara | ✖ | |
| Solagurengo San Juan | Ermita | Zornotza | ✖ | |
| Solar de Mencos | Gurutzea | Tafalla | ✖ | |
| Solchaga | Jauregia | Oloritz | ✖ | |
| Soledad | Ermita | Lana | ✖ | |
| Soledad | | Beizama | ✖ | |
| Soledad | Ermita | Arraia-Maeztu | ✖ | |
