| LeanXcale | Madrid |
| Leitat Technological Center | |
| Leitmotiv | La Rioja |
| Lemon: Digital Design | |
| Lendismart, S.L. | Madrid |
| Leodata, S.L. | Madrid |
| Leukos Biotech, S.L. | Barcelona |
| Lexsoft Systems, S.L. | Madrid |
| LGI Asesoramiento Informático, S.L. | Barcelona |
| Libeen | Madrid |
| Libera Bio, S.L. | A Coruña |
| Liberalia Tempus, S.L. | Madrid |
| Liberic | Alicante |
| Librebit | Pontevedra |
| LIDER IT Consulting | Asturias |
| Lidera Network, S.L. | Madrid |
| Liderlogo | Barcelona |
| Liip | Valencia |
| LilyMedia | Barcelona |
| LIM | A Coruña |
| Limpiu | Madrid |
| LÍNEA GRÁFICA, Especialistas en Comercio Electrónico, S.L. | Sevilla |
| Lingokids | |
| Linknovate Science, S.L. | A Coruña |
| LipSoft Electronics, S.L. | Jaén |
| Liquid Studio | Barcelona |
| Liteyca, S.L. | Madrid |
| Livetopic | Pontevedra |
| Llop software | Barcelona |
| Lluert Serveis Telemàtics | Barcelona |
| LoboCom Sistemas, S.L. | Alicante |
| Localsoft, S.L. | Málaga |
| Lodgify | Barcelona |
| Logicsoftware, S.A. | Madrid |
| Logiscenter | Madrid |
| Logitek, S.A. | Barcelona |
| LogMeal Food AI | Barcelona |
| LogoRapid | Barcelona |
| Loom Computer Services, S.L. | Málaga |
| Loops Cloud Computing | Barcelona |
| Lotura | Gipuzkoa |
| 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 |