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Euskal Herria
| Nombre | Altitud | Zone | Ph. |
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 | Loatzo | 635 | | 27 |
| Loiaundi | 712 | | 5 |
| Loibeltz | 722 | | 15 |
| Loitzate / Irain | 1047 | | 40 |
| Lokiz | 1115 | Lokiz | 41 |
| Lombas | 592 | | 6 |
| Longuitas | 590 | | 9 |
| Los Mosquitos | 865 | | 10 |
| Los Valles | 462 | | 5 |
| Lukin | 835 | | 6 |
| Lupuzuri | 1210 | | 17 |
| Luxar | 542 | | 11 |
| Luzuero | 307 | | 35 |
| Maaltza | 585 | | 4 |
| Madalen | 860 | Aralar | 36 |
| Maiaga | 403 | | 12 |
| Maidalena | 795 | | 10 |
| Maillukate | 1325 | | 44 |
| Maitza | 1377 | | 8 |
| Makatz Gain | 999 | Elgea | 44 |
| Makirriainmendi | 799 | | 8 |
| Malgorra | 1361 | | 20 |
| Maliturri | 862 | | 12 |
| Malkaxko | 1237 | Andia | 49 |
| Malkorburu | 860 | | 32 |
| Malkorra | 1242 | Urkilla | 38 |
| Malmasin | 362 | Ganekogorta | 20 |
| Malpika | 1087 | | 6 |
| Manddale | 573 | | 66 |
| Mandoegi | 1045 | | 76 |
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