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List of municipalities in Gipuzkoa
![Map of Spain with Gipuzkoa highlighted](http://upload.wikimedia.org/wikipedia/commons/thumb/f/f9/Gipuzkoa_in_Spain.svg/250px-Gipuzkoa_in_Spain.svg.png)
![](http://upload.wikimedia.org/wikipedia/commons/thumb/4/4b/GIPUZKOA_%28Municipios-Udalerriak_2017%29.png/250px-GIPUZKOA_%28Municipios-Udalerriak_2017%29.png)
Gipuzkoa is a province in the autonomous community of the Basque Country, Spain. It is divided into 88 municipalities.