| Lengo | Chaves | 1915 | Campesino | | | BDST 14 |
| León | Urcelay | - | - | | | BDST 38 |
| León | Calzada | 1916 | landa-langilea campo | | | BDST 6 |
| León | Moral | 1916 | bizargilea/barbero | | | BDST 6 |
| León | Álvarez | 1917 | - | | | BB.TT. 106 |
| León | Álvarez | 1918 | - | | | BB.TT. 106 |
| León | Quiles | 1915 | Labrador | | | BDST 12 |
| Lerma | Calatrava | 1915 | Mecánico | | | BDST 12 |
| Lexona | Ormaechea | - | - | | | BDST 38 |
| Liberal | Rosado | 1915 | Pañero | | | BDST 13 |
| Liberos | Sancho | 1919 | * | | | BB.TT. 100 |
| Liceros | López | 1917 | - | | | BB.TT. 106 |
| Lillo | Sánchez | 1920 | * | | | BB.TT. 100 |
| Limesa | Rodriguez | - | - | | | Hospital Militar Disciplinario |
| Limiñana | Sirvent | 1915 | Albañil | | | BDST 12 |
| Liñán | Cabrera | 1916 | okina/panadero | | | BDST 6 |
| Liñán | Madero | 1916 | landa-langilea campo | | | BDST 6 |
| Linares | Nogueroles | 1917 | - | | | BB.TT. 106 |
| Linares | Arnau | 1915 | Labrador | | | BDST 12 |
| Liñero | - | - | - | | | BDST 38 |
| Lirondo | Ardanaz | 1918 | Obrero | | | BDST 14 |
| Lis | Pastor | 1915 | Mecánico | | | BDST 14 |
| Lizaguirre | Argoti | 1917 | Dependiente | | | BDST 14 |
| Llaceras | Monclús | - | - | | | BDST 38 |
| Llano | Palacios | 1916 | treneko langilea/ferroviario | | | BDST 38 |
| Llano | Antón | 1915 | Chapista | | | BDST 14 |
| Llarena | Rius | 1918 | - | | | BB.TT. 127 |
| Lledó | Pérez | 1916 | landa-langilea campo | | | BDST 6 |
| Lledo | Maciá | 1915 | * | | | BDST 12 |
| Lledo | Escribá | 1915 | Labrador | | | BDST 12 |
| Llona | Amescoa | 1916 | doitzailea/ajustador | | | BDST 38 |
| Llopis | Cataluña | 1915 | Ladrillero | | | BDST 12 |
| Llopis | Ferrer | 1915 | Zapatero | | | BDST 12 |
| Lloren | Esteve | 1915 | Labrador | | | BDST 12 |
| Llorens | Ferrolans | 1918 | - | | | BB.TT. 106 |
| Llorens | Mundo | 1915 | Barbero | | | BDST 12 |
| Llorens | Mundi | 1915 | Industrial | | | BDST 12 |
| Llorente | Martinez | 1919 | * | | | BB.TT. 3 |
| Lloret | Mora | 1918 | - | | | BB.TT. 127 |
| Lloret | Verges | 1919 | - | | | BB.TT. 127 |
| Llovio | Gutierrez | 1916 | * | | | BB.TT. 3 |
| Lluch | Sales | 1917 | - | | | BB.TT. 127 |
| Lluch | Arola | 1920 | * | | | BB.TT. 100 |
| Lluch | del Toro | 1915 | Tornero | | | BDST 12 |
| Lluova | Reincis? | 1916 | - | | | BB.TT. 106 |
| Lobo | Pérez | 0 | - | | | Hospital Militar Disciplinario |
| Lobo | García | 1915 | Pintor | | | BDST 14 |
| Loira | Gómez | 1916 | landa-langilea campo | | | BDST 6 |
| Longo | Fernández | 1917 | * | | | BB.TT. 3 |
| López | López | 1916 | - | | | BDST 38 |