| # | Restaurant | City | FINEST | Δ | ★ | ☀ | Price |
|---|---|---|---|---|---|---|---|
| 1 | DiverXO | Madrid | 98.0 | — | — | — | €€€€ |
| 2 | Disfrutar | Barcelona | 98.0 | — | — | — | €€€€ |
| 3 | Enigma | Barcelona | 96.5 | — | — | — | €€€€ |
| 4 | Alkimia | Barcelona | 92.5 | — | — | — | €€€€ |
| 5 | Etxanobe Atelier | Bilbao | 91.5 | — | — | — | €€€€ |
| 6 | Paco Roncero Restaurante | Madrid | 91.0 | — | — | — | €€€€ |
| 7 | Deessa | Madrid | 90.5 | — | — | — | €€€€ |