| La Palmera Hostal Hotel Barcelona | 1 Star | 20 | Las Ramblas |
 | La Pedrera - Five Bedroom Hotel Barcelona | Without Official Category | | Seva Area |
 | Las Ramblas Apartments I Hotel Barcelona | Apartment 1st Category | 10 | Eixample |
 | Las Ramblas Apartments III Hotel Barcelona | Apartment 1st Category | 46 | Las Ramblas |
 | Las Ramblas Rooms Hotel Barcelona | Hostel 2* | 21 | Eixample |
 | Laumon Hotel Barcelona | 3.0 star rating | 28 | Diagonal N. |
 | La Vila Hotel Barcelona | 2.0 star rating | 15 | Vic Area |
 | Le Meridien Barcelona Hotel | 5.0 star rating | 231 | Las Ramblas |
 | Leonardo Boutique Hotel Barcelona Sagrada Familia | 3.0 star rating | 66 | Sagrada Familia Area |
 | Leonardo Hotel Las Ramblas Barcelona | 3.0 star rating | 110 | Las Ramblas |
 | Les Torres Hotel Barcelona | 3.0 star rating | 40 | Martorell Area |
 | Liceu Apartments Hotel Barcelona | Apartment 1st Category | 16 | Las Ramblas |
| Live & Dream Hotel Barcelona | 3.0 star rating | 13 | Sants-Montjuic |
 | Lleo Hotel Barcelona | 3.0 star rating | 89 | Plaza Catalunya |
 | Lugaris Beach Hotel Barcelona | Apartment 1st Category | 53 | Paseo MarÃtimo / Playa |
 | Lugaris Rambla Hotel Barcelona | Apartment 1st Category | 8 | Paseo MarÃtimo / Playa |
| Luxury Centic Penthouse Terraces Hotel Barcelona | 2 Keys | | Plaza Catalunya |
 | Lyon Hotel Barcelona | 1 Star | 15 | El Born |
 | Món St Benet Hotel Barcelona | 4.0 star rating | 86 | Manresa Area |
 | Madanis Apartamentos Turisticos Hotel Barcelona | 3 Keys | 25 | Camp Nou Area |
 | Madanis Hotel Barcelona | 4.0 star rating | 30 | Camp Nou Area |
 | Madanis Liceo Hotel Barcelona | 3.0 star rating | 23 | Camp Nou Area |
 | Majestic Hotel & Spa Barcelona | 5.0 star rating | 275 | Paseo de Gracia |
 | Majestic Residence Hotel Barcelona | Apartment 1st Category | 28 | Paseo de Gracia |
| Mandarin Oriental Barcelona Hotel | 4.0 star rating | 120 | Paseo de Gracia |
 | Mariano Cubi Hotel Barcelona | 4.0 star rating | 67 | Sarria Area |
 | Marina Hotel Barcelona | 2 Keys | 20 | Sagrada Familia Area |
 | Marina Beach Apartments Hotel Barcelona | 3 Keys | | Paseo MarÃtimo / Playa |
| Market Hotel Barcelona | 1 Star | | Eixample |
| Martinval Hotel Barcelona | Guest House | 10 | Eixample |
 | Marvi Hotel Barcelona | 2.0 star rating | 30 | Plaza Catalunya |
 | Mas Albereda Hotel Barcelona | 4.0 star rating | 20 | Vic Area |
 | Mas de Baix Hotel Barcelona | 4.0 star rating | 9 | Mataro Area |
 | Masferrer Hotel Barcelona | 4.0 star rating | 11 | Seva Area |
 | Mayerling Abamita Apartments Hotel Barcelona | 3.0 star rating | 9 | Eixample |
 | May Ramblas Hotel Barcelona | 3.0 star rating | 42 | Las Ramblas |
| Medicis Hotel Barcelona | 2.0 star rating | 29 | Sagrada Familia Area |
 | Medinaceli Hotel Barcelona | 4.0 star rating | 78 | Las Ramblas |
| Mediterranean Hostel Hotel Barcelona | Hostel 1* | 12 | Eixample |
 | Medium Monegal Hotel Barcelona | 2.0 star rating | 52 | Plaza Catalunya |
 | Medium Prisma Hotel Barcelona | 2.0 star rating | 27 | Diagonal S. |
 | Melia Barcelona Sarria Hotel | 5.0 star rating | 333 | Diagonal S. |
 | Melia Barcelona Sky Hotel | Superior 4* | 215 | Diagonal N. |
| Mellow Apartments Hotel Barcelona | Apartment 1st Category | 8 | La Maquinista Area |
 | Mellow Apartments Hotel Barcelona | 3.0 star rating | 8 | Sagrada Familia Area |
 | Mellow Youth Hostel Hotel Barcelona | Hostel | 18 | Gracia Area |
 | Melon District Marina Residencia Hotel Barcelona | Residence | 500 | Eixample |
 | Melon District Poble Sec Hotel Barcelona | Residence | 97 | Parallel |
 | Mercat St.Antoni - Three Bedroom Hotel Barcelona | Without Official Category | | Parallel |
 | Mercer Hotel Barcelona | 5.0 star rating | 28 | Barrio Gotico |