Spermatozoa are ideal research subjects for the development of medical interventions in infertility treatment and contraceptive technologies - matters of relevance extending beyond borders or the nuclear familial unit. Despite their clinical relevance, the full functionality of the human spermatozoon and its surface receptors has not been fully elucidated, and the role of the ɣ-aminobutyric acid, B-type (GABA-B) receptor in this context is particularly understudied. The localization of this structure in human spermatozoa may provide insight into the sperm’s metabolic processes as they pertain to its capacity for fertilization, as well as novel knowledge of the receptor itself. Assuming active receptor presence, their role may mirror their functions in inhibitory neurons by means of mediating cell-cell signaling and intracellular metabolism. This study aims to identify the GABA-B receptor in neat and capacitated human spermatozoa, where capacitation is a complex post-ejaculatory maturation process that readies the cell for oocyte interaction. Immunolabeling procedures were used to investigate the localization and density of subunit 1 of the GABA-B heterodimer in healthy human spermatozoa in neat and capacitated states. Treated spermatozoa were compared against untreated spermatozoa and neuroblastoma cells prepared in parallel as controls. Fluorochrome immunolabeling viewed under laser confocal and standard fluorescence microscopy localized the GABA-B1 receptor subunit predominantly along the principal piece in both neat and capacitated spermatozoa, with capacitated samples exhibiting higher labeling tendency than neat samples. The increased labeling of GABA-B1 in capacitated spermatozoa suggests a possible correlation with the cells’ preparatory processes for oocyte interaction.