| Name | What | Region | Country | Lat | Long | Elev ft. | Pop est |
|---|---|---|---|---|---|---|---|
| Pagoeta | city | Euskadi | Spain | 42.65 | -2.73 | 2509 | 473 |
| Pagoeta / Payueta | city | Euskadi | Spain | 42.65 | -2.73 | 2509 | 473 |
| Pando | city | Euskadi | Spain | 43.28 | -3.26 | 875 | 1671 |
| Pandozales | city | Euskadi | Spain | 43.20 | -3.21 | 830 | 12153 |
| Parc naturel dUrkiola | city | Euskadi | Spain | 43.10 | -2.64 | 2870 | 4939 |
| Pargue Natural dUrkiola | city | Euskadi | Spain | 43.10 | -2.64 | 2870 | 4939 |
| Parque natural de Urkiola | city | Euskadi | Spain | 43.10 | -2.64 | 2870 | 4939 |
| Partagoitia | city | Euskadi | Spain | 43.12 | -2.47 | 938 | 25101 |
| Partanitia | city | Euskadi | Spain | 43.12 | -2.47 | 938 | 25101 |
| Pasai Antxo | city | Euskadi | Spain | 43.32 | -1.93 | 88 | 110231 |
| Pasai Donibane | city | Euskadi | Spain | 43.33 | -1.91 | 16 | 90472 |
| Pasai San Pedro | city | Euskadi | Spain | 43.32 | -1.94 | 16 | 114712 |
| Pasaia | city | Euskadi | Spain | 43.32 | -1.93 | 88 | 110231 |
| Pasaje Ancho | city | Euskadi | Spain | 43.32 | -1.93 | 88 | 110231 |
| Pasajes | city | Euskadi | Spain | 43.32 | -1.94 | 16 | 114712 |
| Pasajes | city | Euskadi | Spain | 43.32 | -1.93 | 88 | 110231 |
| Pasajes | city | Euskadi | Spain | 43.33 | -1.91 | 16 | 90472 |
| Pasajes Ancho | city | Euskadi | Spain | 43.32 | -1.93 | 88 | 110231 |
| Pasajes San Juan | city | Euskadi | Spain | 43.33 | -1.91 | 16 | 90472 |
| Pasajes de San Juan | city | Euskadi | Spain | 43.33 | -1.91 | 16 | 90472 |
| Pasajes de San Pedro | city | Euskadi | Spain | 43.32 | -1.94 | 16 | 114712 |
| Passatge | city | Euskadi | Spain | 43.32 | -1.93 | 88 | 110231 |
| Passatjes | city | Euskadi | Spain | 43.33 | -1.91 | 16 | 90472 |
| Paules | city | Euskadi | Spain | 43.25 | -3.33 | 1062 | 1756 |
| Payueta | city | Euskadi | Spain | 42.65 | -2.73 | 2509 | 473 |
| Payueta/Pagoeta | city | Euskadi | Spain | 42.65 | -2.73 | 2509 | 473 |
| Pedernales | city | Euskadi | Spain | 43.40 | -2.70 | 16 | 12279 |
| Pedro | city | Euskadi | Spain | 43.32 | -1.94 | 16 | 114712 |
| Penacerrada | city | Euskadi | Spain | 42.64 | -2.71 | 2509 | 496 |
| Peñacerrada-Urizaharra | city | Euskadi | Spain | 42.64 | -2.71 | 2509 | 496 |
| Picon y Triano | city | Euskadi | Spain | 43.28 | -3.08 | 1669 | 58690 |
| Pinedo | city | Euskadi | Spain | 42.87 | -3.15 | 2703 | 298 |
| Pipaón | city | Euskadi | Spain | 42.61 | -2.64 | 3349 | 838 |
| Placencia | city | Euskadi | Spain | 43.17 | -2.41 | 1115 | 30701 |
| Placencia de las Armas | city | Euskadi | Spain | 43.17 | -2.41 | 1115 | 30701 |
| Plaentxi | city | Euskadi | Spain | 43.17 | -2.41 | 1115 | 30701 |
| Plaentzia | city | Euskadi | Spain | 43.17 | -2.41 | 1115 | 30701 |
| Plasencia | city | Euskadi | Spain | 43.17 | -2.41 | 1115 | 30701 |
| Plaza | city | Euskadi | Spain | 43.10 | -2.75 | 1023 | 2394 |
| Plaza | city | Euskadi | Spain | 43.14 | -2.96 | 830 | 20450 |
| Plaza de Castillo-Elejabeitia | city | Euskadi | Spain | 43.13 | -2.78 | 830 | 5905 |
| Plaza de Gogenuri | city | Euskadi | Spain | 43.14 | -2.96 | 830 | 20450 |
| Plaza de Olzerin-Mendi e Ibarguen | city | Euskadi | Spain | 43.10 | -2.75 | 1023 | 2394 |
| Plaza de Otzerin-Mendi e Ibarguen | city | Euskadi | Spain | 43.10 | -2.75 | 1023 | 2394 |
| Plencia | city | Euskadi | Spain | 43.41 | -2.95 | 0 | 25986 |
| Plentzia | city | Euskadi | Spain | 43.41 | -2.95 | 0 | 25986 |
| Pobes | city | Euskadi | Spain | 42.80 | -2.91 | 1761 | 197 |
| Pobeña | city | Euskadi | Spain | 43.34 | -3.13 | 16 | 17438 |
| Portilla | city | Euskadi | Spain | 42.67 | -2.84 | 2509 | 1702 |
| Portilla/Zabalate | city | Euskadi | Spain | 42.67 | -2.84 | 2509 | 1702 |
| Portugalete | city | Euskadi | Spain | 43.32 | -3.02 | 16 | 301594 |
| Portugaleto | city | Euskadi | Spain | 43.32 | -3.02 | 16 | 301594 |
| Portus Gallorum | city | Euskadi | Spain | 43.32 | -3.02 | 16 | 301594 |
| Poves | city | Euskadi | Spain | 42.80 | -2.91 | 1761 | 197 |
| Poveña | city | Euskadi | Spain | 43.34 | -3.13 | 16 | 17438 |
| Presa | city | Euskadi | Spain | 43.20 | -3.40 | 1732 | 2322 |
| Prío | city | Euskadi | Spain | 43.37 | -4.50 | 29 | 3440 |
| Puebla de Bolíbar | city | Euskadi | Spain | 43.25 | -2.55 | 912 | 4288 |
| Puentelarra | city | Euskadi | Spain | 42.75 | -3.05 | 1669 | 3661 |
| Puentelarrá/Larrazubi | city | Euskadi | Spain | 42.75 | -3.05 | 1669 | 3661 |
| Páganos | city | Euskadi | Spain | 42.56 | -2.60 | 1761 | 2019 |