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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 11 locations). Category description:

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Plan (Aragon)
Planes (Valencia)
Planoles (Catalonia)
Plasencia (Extremadura)
Plasencia de Jalón (Aragon)
Plasenzuela (Extremadura)
Pleitas (Aragon)
Plenas (Aragon)
Plentzia (Basque Country)
Pliego (Murcia)
Plou (Aragon)