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EHMK
| Nombre | Altitud | Zone | Ph. |
|---|
 | Legunbe | 1127 | Entzia/ Urbasa. | 57 |
| Lekanda | 1302 | Gorbeia | 83 |
| Lemoatxa / Gantzabal | 358 | | 18 |
| Lendiz | 850 | Gasteiz mendiak | 26 |
| Leuneta / Unamuno | 881 | | 43 |
| Leungana | 1009 | Legarmendi | 59 |
| Lexantzümendi | 572 | | 5 |
| Lezizagoa | 1350 | Andia | 34 |
| Lindus | 1220 | | 20 |
| Lizardoia | 1199 | | 5 |
| Lizarreta | 536 | Izarraitz | 29 |
| Lizartzu | 793 | | 34 |
| Loitzate / Irain | 1047 | | 40 |
| Lokiz | 1115 | Lokiz | 41 |
| Longuitas | 590 | | 9 |
| Lusa | 1574 | Lunada | 2 |
| Luxar | 542 | | 11 |
| Luzuero | 307 | | 35 |
| Madalen | 860 | Aralar | 36 |
| Maiaga | 403 | | 12 |
| Maidalena | 795 | | 10 |
| Malgorra | 1361 | | 20 |
| Malkaxko | 1237 | Andia | 49 |
| Malkorra | 1242 | Urkilla | 38 |
| Malmasin | 362 | Ganekogorta | 20 |
| Manddale | 573 | | 33 |
| Mandoegi | 1045 | | 38 |
| Mandoia | 637 | | 40 |
| Mantxibio | 937 | Izki | 11 |
| Mariñamendi | 787 | Altzania | 11 |
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