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Seat of a third-order administrative division in Spain

List of seat of a third-order administrative division in Spain (found 39 locations). Category description:

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Leaburu (Basque Country)
Leache (Navarre)
Lebrija (Andalusia)
Lechón (Aragon)
Leciñena (Aragon)
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)
Leintz-Gatzaga (Basque Country)
Leitza (Navarre)
Leiva (La Rioja)
Lekeitio (Basque Country)
Lekunberri (Navarre)
Lentegí (Andalusia)
Lepe (Andalusia)
Lerga (Navarre)
Lerma (Castille and León)
Lerín (Navarre)
Les (Catalonia)
Les Franqueses del Vallès (Catalonia)
Lesaka (Navarre)
Letur (Castille-La Mancha)
Letux (Aragon)
Leza (Basque Country)
Leza de Río Leza (La Rioja)
Lezo (Basque Country)
Lezuza (Castille-La Mancha)
Lezáun (Navarre)
Lécera (Aragon)
les Llosses (Catalonia)