 | Lotus Hotel Costa Brava & Costa Barcelona-Maresme | Vacationals Turistics Houses | 74 | Blanes |
 | Lozano - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Llança |
 | Luna Club Hotel Costa Brava & Costa Barcelona-Maresme | Superior 4* | 128 | Malgrat de Mar |
 | Luna Park Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 147 | Malgrat de Mar |
 | Macys - Five Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Lloret de Mar |
 | Maeva Hotel Costa Brava & Costa Barcelona-Maresme | 1 Star | 25 | Lloret de Mar |
 | Maeva Estartit Hotel Costa Brava & Costa Barcelona-Maresme | Vacationals Turistics Houses | 140 | Torroella de Montgrà |
| Magda Park 2D Hotel Costa Brava & Costa Barcelona-Maresme | Vacationals Turistics Houses | 3 | L'Escala |
 | Magnolia Hotel Costa Brava & Costa Barcelona-Maresme | Hostel 2* | 36 | Lloret de Mar |
 | Magnolia Aptos Hotel Costa Brava & Costa Barcelona-Maresme | Vacationals Turistics Houses | 7 | Lloret de Mar |
 | Maison Elisenda - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
 | Mallols - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | L'Escala |
 | Mallorca - Four Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Palamos |
 | Manuela - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Platja d'Aro |
 | Marbella Hotel Costa Brava & Costa Barcelona-Maresme | 1 Star | 39 | Roses |
 | Mar Bella Hotel Costa Brava & Costa Barcelona-Maresme | 1 Star | 35 | Tossa de Mar |
 | Marbella - Five Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Tossa de Mar |
| Mar Blau . Hotel Costa Brava & Costa Barcelona-Maresme | Vacationals Turistics Houses | | Tamariu |
 | Mar Blau 1 - Four Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | San Antoni de Calonge |
 | Maremagnum Lloret Hotel Costa Brava & Costa Barcelona-Maresme | 1 Star | 24 | Lloret de Mar |
 | Mares Hotel Costa Brava & Costa Barcelona-Maresme | Vacationals Turistics Houses | 8 | Lloret de Mar |
 | Maresme - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Calella |
 | Maria del Mar Hotel Costa Brava & Costa Barcelona-Maresme | 4.0 star rating | 55 | Lloret de Mar |
 | Marijo - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | L'Estartit |
 | Marina Sand Hotel Costa Brava & Costa Barcelona-Maresme | 4.0 star rating | 243 | Lloret de Mar |
 | Marina Tossa Hotel Costa Brava & Costa Barcelona-Maresme | 1 Star | 91 | Tossa de Mar |
 | Marina - Two Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Lloret de Mar |
 | Marisol Hotel Costa Brava & Costa Barcelona-Maresme | 2.0 star rating | 85 | Calella |
 | Maritim Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 144 | Roses |
 | Mar Pins 2º 1ª - Two Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Playa de Pals |
 | Mar Ski Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 120 | Blanes |
 | Marsol Hotel Costa Brava & Costa Barcelona-Maresme | 4.0 star rating | 114 | Lloret de Mar |
 | Mar Y Pinos - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | El Port de la Selva |
 | Mas Ambros 01 - Four Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | San Antoni de Calonge |
 | Mas Ambros 01 - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | San Antoni de Calonge |
 | Mas Barcelo 02 - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | San Antoni de Calonge |
 | Mas del Joncar Hotel Costa Brava & Costa Barcelona-Maresme | Rural Hotel | 5 | Sant Pere Pescador |
 | Mas Falet 1682 Hotel Costa Brava & Costa Barcelona-Maresme | 4.0 star rating | 11 | San Antoni de Calonge |
 | Mas Nou 03 - Five Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Platja d'Aro |
 | Mas Nou - Four Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Empuriabrava |
| Mas Palli - Four Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | Platja d'Aro |
 | Mas Palou Hotel Costa Brava & Costa Barcelona-Maresme | Rural Hotel | 17 | Roses |
 | Mas Pere 01 - Eight Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | San Antoni de Calonge |
 | Mas Pere 04 - Three Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | San Antoni de Calonge |
 | Mas Roig Hotel Costa Brava & Costa Barcelona-Maresme | 4.0 star rating | 9 | Playa de Pals |
 | Mas Salvi Hotel Costa Brava & Costa Barcelona-Maresme | 4.0 star rating | 30 | Playa de Pals |
 | Mas Tapiolas Hotel Costa Brava & Costa Barcelona-Maresme | 4.0 star rating | 38 | Santa cristina d'Aro |
 | Mas Vila 2 - Four Bedroom Hotel Costa Brava & Costa Barcelona-Maresme | Without Official Category | | San Antoni de Calonge |
 | Maurici Park Hotel Costa Brava & Costa Barcelona-Maresme | 2 Keys | 50 | Empuriabrava |
| Medes II . Hotel Costa Brava & Costa Barcelona-Maresme | 3.0 star rating | 63 | L'Estartit |