| LogoRapid | Barcelona |
| Loom Computer Services, S.L. | Málaga |
| Loops Cloud Computing | Barcelona |
| Lotura | Gipuzkoa |
| Loweb Servicios Digitales, S.L.U. | |
| LoyalStudio | Madrid |
| LSI Soluciones | Balearic Islands |
| LTC Informaticos | Zaragoza |
| Luca Learning Systems, S.L. | Madrid |
| Lucas | Madrid |
| Luda Partners | Madrid |
| Ludus Tuli | Madrid |
| LugoInternet | Lugo |
| Lugonet | Lugo |
| Luigi Lar Peckerman, S.L. | Valencia |
| Lunamic Ingeniería y Comunicación, S.L.P. | |
| LuxQuanta | |
| Luzia | |
| Lyntia | |
| Lyra Tech, S.L. | Madrid |
| M-3 Informatica, S.L. | Madrid |
| M. Hermida Informatica, S.A. | Madrid |
| M.A Software | Barcelona |
| M.SOFT Worldwide | Barcelona |
| M4Business | |
| Ma-No Web Design and Development, S.L. | Balearic Islands |
| Mabisat Levante | Valencia |
| mAbxience | León |
| Mac Line S.C. | Biscay |
| Mac-Rapid | Madrid |
| Macadia Diseño Web Coruña | A Coruña |
| Machinas | Barcelona |
| Made of Genes | Barcelona |
| Madein:Media | |
| Madinsa | Toledo |
| Madisa | Balearic Islands |
| Madrid Content City | Madrid |
| Madrid Space Europe | |
| Madritonic, S.L. | Madrid |
| MADSystems | Barcelona |
| Magis Teams | Barcelona |
| Magistral Ventures, S.L. | Castellón |
| Magnolia Web | Albacete |
| MainMemory | Barcelona |
| MaisMedia | Lugo |
| MakeSoft Technologies | Madrid |
| Makespace Madrid | Madrid |
| Maktagg | |
| MalagaMicro | Málaga |
| Mallando no Android | A Coruña |