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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 25 locations). Category description:

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Lubián (Castille and León)
Lubrín (Andalusia)
Lucainena de las Torres (Andalusia)
Lucena (Andalusia)
Lucena de Jalón (Aragon)
Lucena del Cid (Valencia)
Luceni (Aragon)
Lucillos (Castille-La Mancha)
Ludiente (Valencia)
Luelmo (Castille and León)
Luesia (Aragon)
Luesma (Aragon)
Lugros (Andalusia)
Lumbier (Navarre)
Lumbrales (Castille and León)
Lumbreras (La Rioja)
Lumpiaque (Aragon)
Luna (Aragon)
Lupiana (Castille-La Mancha)
Lupión (Andalusia)
Luyego (Castille and León)
Luzaga (Castille-La Mancha)
Luzón (Castille-La Mancha)
Lúcar (Andalusia)
Lújar (Andalusia)