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Third-order administrative division in Spain

List of third-order administrative division in Spain (found 66 locations). Category description: A subdivision of a second-order administrative division

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Leaburu (Basque Country)
Leache (Navarre)
Lebrija (Andalusia)
Lechón (Aragon)
Leciñena (Aragon)
Lecrín (Andalusia)
Ledanca (Castille-La Mancha)
Ledaña (Castille-La Mancha)
Ledesma (Castille and León)
Ledesma de la Cogolla (La Rioja)
Ledigos (Castille and León)
Ledrada (Castille and León)
Leganiel (Castille-La Mancha)
Leganés (Madrid)
Legarda (Navarre)
Legaria (Navarre)
Legazpi (Basque Country)
Legorreta (Basque Country)
Legutio (Basque Country)
Leintz-Gatzaga (Basque Country)
Leioa (Basque Country)
Leiro (Galicia)
Leitza (Navarre)
Leiva (La Rioja)
Lekeitio (Basque Country)
Lekunberri (Navarre)
Lemoa (Basque Country)
Lemoiz (Basque Country)
Lena (Asturias)
Lentegí (Andalusia)
Leoz/Leotz (Navarre)
Lepe (Andalusia)
Lerga (Navarre)
Lerma (Castille and León)
Lerín (Navarre)
Les (Catalonia)
Lesaka (Navarre)
Letur (Castille-La Mancha)
Letux (Aragon)
Leza (Basque Country)
Leza de Río Leza (La Rioja)
Lezama (Basque Country)
Lezo (Basque Country)
Lezuza (Castille-La Mancha)
Lezáun (Navarre)
León (Castille and León)
Lécera (Aragon)
l'Escala (Catalonia)
l'Espluga Calba (Catalonia)
l'Espluga de Francolí (Catalonia)
l'Espunyola (Catalonia)
l'Estany (Catalonia)
les Avellanes i Santa Linya (Catalonia)
les Borges Blanques (Catalonia)
les Borges del Camp (Catalonia)
les Cabanyes (Catalonia)
les Franqueses del Vallès (Catalonia)
les Llosses (Catalonia)
les Masies de Roda (Catalonia)
les Masies de Voltregà (Catalonia)
les Oluges (Catalonia)
les Piles (Catalonia)
les Planes d'Hostoles (Catalonia)
les Preses (Catalonia)
les Valls d'Aguilar (Catalonia)
les Valls de Valira (Catalonia)