Sorted by name. Group parents are marked.
| WS1800 INDUSTRIES SL lapsed | Hernani |
| WURTH MODYF SA lapsed | Palau-solità i Plegamans Barcelona |
| WYETH FARMA SA | MADRID |
| WYTHER INVESTMENTS 2015 SL lapsed | BARCELONA |
| X-ELIO ANDALTIA MURCIA, S.L. lapsed | Madrid |
| X-ELIO ENERGY, S.L. | Madrid |
| XANADU RETAIL AND LEISURE SL | Arroyomolinos |
| XARXA OBERTA DE COMUNICACIÓ I TECNOLOGIA DE CATALUNYA, S.A. lapsed | Barcelona |
| XFERA MOVILES SA | Pozuelo de Alarcón |
| XILEPLANT S.L. | Mula |
| XILONOR, S.L. | Coirós |
| XIMENEZ CORPORATION 2015 SL group parent lapsed | Puente Genil |
| XTI DESARROLLO COMERCIAL SL | Elche/Elx |
| XTI FOOTWEAR SL | Yecla |
| XTRA AUTO, SOCIEDAD LIMITADA | Manises |
| XTRA PROPIEDADES INMOBILIARIAS SOCIEDAD LIMITADA | Manises |
| XUBI ENGRANAJES S.L. | Azkoitia |
| XUBI INVERSIONES, S.L. group parent | Azkoitia |
| XUBI LARGE SL lapsed | Azkoitia |
| XUNQUEIRA EOLICA SL lapsed | Madrid |
| YACUCES, S.L. lapsed | Alcobendas |
| YANBAL INTERNATIONAL ENTERPRISES S.L. (SOCIEDAD UNIPERSONAL) | Barcelona |
| YANFENG INTERNATIONAL AUTOMOTIVE TECHNOLOGY SPAIN S.L. | Almussafes |
| YATPINDE TATSO BRAHMANDE SL lapsed | Donostia/San Sebastián |
| YECLASOLAR INVERSIONES XXI SL | Madrid |
| YEQUERA SOLAR 5, SL | Madrid |
| YLANG LTD SUCURSAL EN ESPAÑA | Murcia |
| YOKOGAWA IBERIA S.A. | Madrid |
| YOUTALL CAPITAL II SL | Madrid |
| YUPNA DISTRIBUCIONES S.L.(SOCIEDAD UNIPERSONAL) | Teià |
| ZABALA INNOVATION CONSULTING SA | Aranguren |
| ZABRISKIE STUDIO S.L.(SOCIEDAD UNIPERSONAL) | Barcelona |
| ZAHONERO SL | Elda |
| ZAHONERO VIRGILI SL | Elda |
| ZALUX SA | Zaragoza |
| ZAMAKONA YARDS CANARIAS, S.L. group parent | Palmas de Gran Canaria, Las |
| ZAMAKONA YARDS EUSKADI SL group parent | Getxo |
| ZAMBAL SPAIN SOCIMI, SA | Madrid |
| ZAMORA COMPANY ESPAÑA SL | Cartagena |
| ZAMORA COMPANY GLOBAL SL | Cartagena |
| ZANGANO INVERSIONES SLU | Castrogonzalo |
| ZANINI AUTO GRUP S.A. group parent | Parets del Vallès |
| ZANOTTI APPLIANCE SOCIEDAD LIMITADA | Valencia |
| ZAPATER SL | Villena |
| ZARAGOZA PARKINGS SL | Zaragoza |
| ZARAPICOS GOLF 93 SL lapsed | MADRID |
| ZARCAN 2000 S.L. (SOCIEDAD UNIPERSONAL) group parent | Alella |
| ZAYER, S.A. | Vitoria-Gasteiz |
| ZB GROUP PROYECTOS S.L. group parent lapsed | Errenteria |
| ZED ESTUDIANTES SL | Madrid |
| ZELESTRA ASIA INVEST SL | Bilbao |
| ZELESTRA CORPORACION SA group parent | Bilbao |
| ZELESTRA INGENIERIA SL | Sevilla |
| ZELESTRA SUPPLY SL | Bilbao |
| ZENER COMUNICACIONES SA lapsed | Valladolid |
| ZENER ENCITEL, S.L. | Tres Cantos |
| ZENITH MEDIA SL | Madrid |
| ZERNIN TRADE SL | Alqueria de la Comtessa, l' |
| ZERO WASTE BIOENERGY CASTILLA LA MANCHA SL | Málaga |
| ZERO WASTE ECONOMIA CIRCULAR SL | Málaga |
| ZERO WASTE SUR SL | Málaga |
| ZERO-E SPANISH ASSETS, S.L. | Madrid |
| ZETA DIGITAL SL lapsed | BARCELONA |
| ZETES MULTICOM SOCIEDAD ANONIMA lapsed | Alcobendas |
| ZEUS INVERSIONES Y PROYECTOS SL | Pinto |
| ZEUS PORTFOLIO INVESTMENT 1 SA | Madrid |
| ZEUS POWER S.L.(SOCIEDAD UNIPERSONAL) | Badalona |
| ZF AFTERMARKET IBERICA SL | Corella |
| ZICUPAP, S.A. | Donostia/San Sebastián |
| ZIDAY DE INVERSIONES | Adeje |
| ZIMA EQUITY INVESTMENTS, SL group parent | Madrid |
| ZIMA ROBOTICS, SL | Madrid |
| ZINTRA CAPITAL CREDIT, S.L. | Madrid |
| ZITRO FACTORY, S.L. lapsed | Pozuelo de Alarcón |
| ZITRO TECHNOLOGIES SL group parent | POZUELO DE ALARCÓN |
| ZOA GESTION DE ACTIVOS SL group parent | Tres Cantos |
| ZOKIRO REAL ESTATE SL | Becerril de la Sierra |
| ZOLVA PLATFORM, S.L. | Madrid |
| Zonko Investments S.L. | Madrid |
| ZUBIKOLARRE SL lapsed | Lakuntza |
| ZUBIZABAL SA | Bilbao |
| ZUCCHETTI SOFTWARE SPAIN SL | Derio |
| ZUDIRROZ S.L. lapsed | Madrid |
| ZUG POWER S.L. (SOCIEDAD UNIPERSONAL) | Castelldefels |
| ZUHAITZLAN SL | Donostia/San Sebastián |
| ZUIOP INVESTMENTS S.A. lapsed | Donostia/San Sebastián |
| ZUKAN, S.L. | Molina de Segura |
| ZURICH VIDA COMPAÑIA DE SEGUROS Y REASEGUROS SA | Madrid |
| ZURVAN GESTION DE PROYECTOS S.L.(SOCIEDAD UNIPERSONAL) | Badalona |
| ZWILLING J.A. HENCKELS IBERIA SA | Cornellà de Llobregat |
| ÑAM CASTELLANA SL | Valle de Trápaga-Trapagaran |
| ÑAM HOLDING SL | Valle de Trápaga-Trapagaran |