Sorted by name. Group parents are marked.
| LITOGRAFÍA ALAVESA, S.L. | Oyón-Oion |
| LITORAL DEL ESTE SL | Valencia |
| LIVEN S.A. lapsed | Sant Cugat del Vallès |
| LIVING RESIDENTIAL SOCIMI, SA | Madrid |
| LIZARD GLOBAL INVESTMENTS SL group parent | Madrid |
| LLANOS RICE S.L lapsed | Madrid |
| LLARAS EXPLOTACIONES AGROPECUARIAS S.A. (SOCIEDAD UNIPRESONAL) lapsed | Barcelona |
| LLARAS S.L. lapsed | Barcelona |
| LLARETA INVESTMENTS SL | SAN ROQUE |
| LLEDO ILUMINACION, S.A. lapsed | Móstoles |
| LLEIDANET PKI SL | Xirivella |
| LLEIDANETWORKS SERVEIS TELEMATICS, S.A. group parent | Madrid |
| LLOGUERS DE BENS I SERVEIS S.L. (SOCIEDAD UNIPERSONAL) | Cardedeu |
| LLORENTE BUS, S.L. lapsed | Pozuelo de Alarcón |
| LLOTOR SL group parent | Madrid |
| LO MONACO HOGAR CANARIAS SL lapsed | Ingenio |
| LO MONACO HOGAR SL lapsed | Peligros |
| LOCURA DIGITAL S.L. lapsed | Granollers |
| LOESCHE LATINOAMERICANA SA | Madrid |
| LOEWE SA lapsed | Madrid |
| LOGIC AUTOMOTIVE GLOBAL SL | Palma de Mallorca |
| LOGICOR (CURVE) CABANILLAS 1, S.L. lapsed | BARCELONA |
| LOGICOR (CURVE) CABANILLAS 2, S.L. lapsed | BARCELONA |
| LOGICOR (CURVE) CIEMPOZUELOS I, S.L. lapsed | BARCELONA |
| LOGICOR (CURVE) CIEMPOZUELOS II, S.L. lapsed | BARCELONA |
| LOGIPOINT, S.L. lapsed | Barcelona |
| LOGIS LINK S.L. | Santa Perpètua de Mogoda |
| LOGISTA INTEGRAL SA | Leganés |
| LOGISTA PAYMENTS SL | Leganés |
| LOGISTICA DE PRODUCTOS SANITARIOS, S.L. | Eivissa |
| LOGISTICA INTEGRAL Y SERVICIOS, SL group parent | Coruña, A |
| LOGISTICS QUALITY SERVICES SL | Alcalá de Henares |
| LOGITRANS EXPRES S.L. | Madrid |
| LOGRO SOLAR S.L.U. | Alcobendas |
| LOGWIN AIR & OCEAN SPAIN SL | El Prat de Llobregat |
| LOIRE SOCIEDAD ANONIMA FRANCO ESPAÑOLA lapsed | Hernani |
| LOLIGO SEAFOOD, S.L. | Vigo |
| LOLLAND SA group parent | Madrid |
| LONDRES 1908 SOLAR SOCIEDAD LIMITADA | Zaragoza |
| LONTANA SA group parent | Larrabetzu |
| LOOPING WEBS SL | Palma de Mallorca |
| LOPESAN ASFALTOS Y CONSTRUCCIONES S.A. lapsed | Palmas de Gran Canaria, Las |
| LOPESAN TOURISTIK, S.A. | Palmas de Gran Canaria, Las |
| LORA DE INVERSIONES SL | Madrid |
| LORCA TELECOM BIDCO, S.L | Pozuelo de Alarcón |
| LORETO INVERSIONES SGIIC, S.A. | Madrid |
| LORETO MUTUA MUTUALIDAD DE PREVISION SOCIAL | Madrid |
| LORIENTE FAMILY FOODS SOCIEDAD LIMITADA. | Tarancón |
| LOS PATACHES, S.L. lapsed | Madrid |
| LOSAN GESTION INTEGRAL, S.L. group parent | Coruña, A |
| LOSAN SOLID WOOD, S.A. lapsed | Soria |
| LOSUR OVERSEAS SL group parent | Alcobendas |
| LOTUP SOLAR SOCIEDAD LIMITADA | Valencia |
| LOYALTY SQUARE, S.L. lapsed | Madrid |
| LOZOYA CONSERVACION ZONA 3 SA | TOLEDO |
| LP FOODIES S.A. | Manlleu |
| LS TOURIST-FINANCE, S.L.U. | Palmas de Gran Canaria, Las |
| LSG PRINTING SUPPLIES SL. | Pinto |
| LSGI DE LA MORALEJA 2 SL | ALCOBENDAS |
| LTCA INVEST S.L.(SOCIEDAD UNIPERSONAL) | Sant Cugat del Vallès |
| LUARMIA S.L. (SOCIEDAD UNIPERSONAL) lapsed | Barcelona |
| LUCASIÑAS, S.L. group parent | Vigo |
| LUCUS MARKET, S.L.U. | Betanzos |
| LUCY SA | Palma de Mallorca |
| LUDOBOPA SL | Málaga |
| LUENGO MANJON SL lapsed | León |
| LUGANO INVEST, S.L. lapsed | Barcelona |
| LUIS CALVO SANZ, S.A. group parent | Carballo |
| LUIS DE VALDIVIA, S.L. group parent | Coruña, A |
| LUIS PARES S.L. | Barcelona |
| LUJO ESPAÑA SL | San Andrés del Rabanedo |
| LUMBIER DE INVERSIONES S.L. group parent | Barcelona |
| LUMINOUS RENEWABLE ENERGY, S.L. group parent lapsed | Madrid |
| LUNALCA SOCIEDAD LIMITADA group parent | Madrid |
| LURESA RESINAS SL | Madrid |
| LURIA DE ENERGIAS, S.A. lapsed | Madrid |
| LURRA ITSASOA S.L. group parent | Sant Boi de Llobregat |
| LURRARTE, S.L. lapsed | Andoain |
| LUSAT AIR SL group parent | Madrid |
| LUSITANIA RENOVABLES SL | Madrid |
| LUXE PERFIL SOCIEDAD LIMITADA | Chiva |
| LUXE SOURCE SOCIEDAD LIMITADA group parent | Valencia |
| LUXOTTICA SPAIN SL lapsed | BARCELONA |
| LUXURY COSMETIC SOLUTIONS SL | Badalona |
| LUXURY LIBERTY SA | Valencia |
| LUZENTIA PROMOCION Y MANTENIMIENTO RENOVABLE, S.A. | Madrid |
| LUZVIPROM, S.L. | Vigo |
| LV SMART S.L. lapsed | Algete |
| LYNTIA NETWORKS HOLDING SL lapsed | MADRID |
| LYNTIA NETWORKS, S.A. lapsed | Alcobendas |
| LYNX FINANCIAL CRIME TECH, S.A. | Boadilla del Monte |
| LÁCTEAS GARCÍA BAQUERO, S.A. | Alcázar de San Juan |
| LÁCTEOS MANCHEGOS, S.A. | Alcázar de San Juan |
| M B SISTEMAS SCOOP lapsed | Urduliz |
| M LAGARES SL group parent | Sevilla |
| M. CAMACHO INTERNACIONAL S.L. group parent | Barcelona |
| M. TORRES INNOVACION Y DESARROLLO SL group parent | Noáin (Valle de Elorz)/Noain (Elortzibar) |
| M. TORRES, DISEÑOS INDUSTRIALES SA | Noáin (Valle de Elorz)/Noain (Elortzibar) |
| M.S. VIAJES, S.A. | Burgos |
| M.TORRES DESARROLLOS ENERGETICOS SL | Noáin (Valle de Elorz)/Noain (Elortzibar) |
| MA SILVA & GARZON SL | Lanciego/Lantziego |
| MAARIF SOCIEDAD LIMITADA | Valencia |
| MABXIENCE HOLDING, S.L. | Madrid |
| MABXIENCE RESEARCH SL | Madrid |
| MACARIO INVERSIONES GENERALES, S.L. | SAN SEBASTIAN DE LOS REYES |
| MACARIO LLORENTE SA | SAN SEBASTIAN DE LOS REYES |
| MACC HOLDCO SL group parent | Madrid |
| MACCORP EXACT CHANGE ENTIDAD DE PAGO S.A. | Madrid |
| MACROSNACKS SOCIEDAD LIMITADA | Alzira |
| MADE TORRES, S.L. lapsed | Medina del Campo |
| MADIVA SOLUCIONES, S.L. lapsed | Madrid |
| MADRID AFFORDABLE H 2024, S.A | Madrid |
| Madrid Affordable HD 2024 SL | Madrid |
| MADRID XANADU 2003 SL | Arroyomolinos |
| MADRILEÑA RED DE GAS SOCIEDAD ANONIMA | Pozuelo de Alarcón |
| MADRIMMO HOTELS ASSETS, S.L. lapsed | Madrid |
| MADRIMMO HOTELS, S.L. lapsed | Madrid |
| MAFARI CAFE, S.L.U. lapsed | Pontevedra |
| MAFER REAL ESTATE HOLDINGS S.L. (SOCIEDAD UNIPERSONAL) | Barcelona |
| MAFRIGES S.A. | Sant Vicenç de Torelló |
| MAGACELA SOLAR 1, S.A. lapsed | Madrid |
| MAGALLANES VALUE INVESTORS SA SGIIC | Madrid |
| MAGAZ FOTOVOLTAICA SL | Madrid |
| MAGENTA INFRAESTRUCTURA, S.L. | Madrid |
| MAGG CAPITAL, S.L. group parent lapsed | Madrid |
| MAGNIFISH INDUSTRIES S.L. lapsed | Barcelona |
| MAGNON GREEN ENERGY SL | Madrid |
| MAGOTTEAUX NAVARRA SA lapsed | URDIAIN |
| MAHER HOLDING, S.A. group parent | Elgoibar |
| MAHESO SUR SA | Dos Hermanas |
| MAHLE SA | Vilanova i la Geltrú |
| MAHLE SMARTBIKE SYSTEMS SL | Palencia |
| MAHLE THERMAL AND FLUID SYSTEMS SPAIN, S.A. | Montblanc |
| MAICERIAS ESPAÑOLAS SA group parent | VALENCIA |
| MAIER SCoop group parent | AJANGIZ BIZKAIA |
| MAIVAREN INVERSIONES SICAV SA lapsed | MADRID |
| MAJOREL SP SOLUTIONS SA lapsed | Madrid |
| MAK FOOD COMPANY, S.L. | Molina de Segura |
| MAKALANI INVERSIONES SL lapsed | Aguilar de la Frontera |
| MAKASSAR PV IV SLU lapsed | Girona |
| MAKITA, S.A. | Madrid |
| MAKIZUBI, S.L. | Oñati |
| MAKRO DISTRIBUCION MAYORISTA, S.A. | Madrid |
| MALAGA AEROSPACE, DEFENSE & ELECTRONICS SYSTEMS SA | Málaga |
| MALANDA INVERSIONES, S.L.U group parent | Donostia/San Sebastián |
| MALASA GRUPO, S.L lapsed | Cambre |
| MALLORCA KROMB IMPORTACIONES SL lapsed | Marratxí |
| MALVASIA SOLAR SL | Madrid |
| MAMBAR RENOVABLES, S.L. | Madrid |
| MAN ENERGY SOLUTIONS CANARIAS, SOCIEDAD LIMITADA lapsed | LAS PALMAS DE GRAN CANARIA |
| MAN FINANCIAL SERVICES ESPAÑA SL | Alcobendas |
| MANA PHARMA SL. | Alcobendas |
| MANAGUA DIRECTORSHIP, S.L. lapsed | Madrid |
| MANAU S.A. | Barcelona |
| MANCHASOL 2 HOLDCO SL | Madrid |
| MANCHASOL-1 CENTRAL TERMOSOLAR UNO SL | Madrid |
| MANCHASOL-2 CENTRAL TERMOSOLAR DOS SL | Madrid |
| MANFISA SERVICES & LOGISTICS SL | Irurtzun |
| MANFISA WELDING PRODUCTS,S.L.U. lapsed | Irurtzun |
| MANFISA WIRE, S.L. | IRURTZUN |
| MANIPA SA lapsed | Alcalá de Henares |
| MANSTON INVEST S.L. (SOCIEDAD UNIPERSONAL) lapsed | Sant Cugat del Vallès |
| MANTENIMIENTO ELECTROMEDICO SA | Tudela |
| MANTENIMIENTO Y MONTAJES INDUSTRIALES, S.A. | Madrid |
| MANTENIMIENTOS ELECTROMECÁNICOS DE GALICIA, S.L. | Coruña, A |
| MANTEQUERA DE TINEO SA | Tineo |
| MANUFACTURAS IRULAR SA group parent | Irurtzun |
| MANUFACTURAS LOEWE SL lapsed | Madrid |
| MANUFACTURAS MAX PLASTIC SA lapsed | Ribes de Freser |
| MANUFACTURAS TOMAS, S. A. | Cartagena |
| MANUFACTURAS Y SOLDADURAS BLAPE SL lapsed | Zaldibar |
| MANUFACTURE DE MAROQUINERIE ET ACCESSOIRES LOUIS VUITTON S.A. lapsed | Barberà del Vallès |
| MANUSA DOOR SYSTEMS S.L. (SOCIEDAD UNIPERSONAL) | Sant Cugat del Vallès |
| MANUSA GEST S.L. group parent | Sant Cugat del Vallès |
| MANXA 1876 SOCIEDAD LIMITADA group parent | Olot |
| MANYOU INTERNATIONAL BUSINESS S.L. | Fuenlabrada |
| MAPFRE AM INVESTMENT HOLDING SA lapsed | Majadahonda |
| MAPFRE ASISTENCIA COMPAÑIA INTERNACIONAL DE SEGUROS Y REASEGUROS SOCIEDAD ANONIMA | Majadahonda |
| MAPFRE AUTOMOCION SA | Majadahonda |
| MAPFRE ESPAÑA COMPAÑIA DE SEGUROS Y REASEGUROS, S.A | Majadahonda |
| MAPFRE INTERNACIONAL SA | Majadahonda |
| MAPFRE RE COMPAÑÍA DE REASEGUROS, S.A. | Madrid |
| MAPFRE S.A. | Majadahonda |
| MAPFRE TECH SA | Majadahonda |
| MAPFRE VIDA PENSIONES ENTIDAD GESTORA DE FONDOS DE PENSIONES SA | Majadahonda |
| MAPFRE VIDA SOCIEDAD ANONIMA DE SEGUROS Y REASEGUROS SOBRE LA VIDA HUMANA | Majadahonda |
| MAPFRE VIDEO Y COMUNICACION, S.A. lapsed | Majadahonda |
| MAQUINARIA AUTOMATICA COMERCIAL SL | Coruña, A |
| MAQUINARIA AUTOMATICA DEL NOROESTE,S.A. group parent | Coruña, A |
| MAQUINARIA INDUSTRIAL DARA S.L. | Granollers |
| MAQUINEXPLOT SL | Olot |
| MAR ABIERTO, S.L. lapsed | Mogán |
| MARACCION SOCIEDAD LIMITADA group parent | Rinconada, La |
| MARACOF ENERGIA SL lapsed | Granada |
| MARACOF, S.L. | Granada |
| MARAZZI IBERIA SL | Castellón de la Plana/Castelló de la Plana |
| MARCA PROTECCION LABORAL SL | CARTAGENA |
| MARCH ASSET MANAGEMENT, S.G.I.I.C., S.A. | Madrid |
| MARCH GESTION DE PENSIONES SOCIEDAD GESTORA DE FONDOS DE PENSIONES SA | Madrid |
| MARCH PRIVATE EQUITY SGEIC, S.A. | MADRID |