| # | Restaurante | Ciudad | FINEST | Δ | ★ | ☀ | Precio |
|---|---|---|---|---|---|---|---|
| 1 | Disfrutar | Barcelona | 98.0 | — | — | — | €€€€ |
| 2 | DiverXO | Madrid | 98.0 | — | — | — | €€€€ |
| 3 | Ola Martín Berasategui | Bilbao-Bilbo | 96.5 | — | — | — | €€€€ |
| 4 | Enigma | Barcelona | 96.5 | — | — | — | €€€€ |
| 5 | Nerua Guggenheim Bilbao | Bilbao | 93.5 | — | — | — | €€€€ |
| 6 | Tickets | Barcelona | 93.0 | — | — | — | — |
| 7 | El Portal de Echaurren | Ezcaray | 92.5 | — | — | — | — |
| 8 | Alkimia | Barcelona | 92.5 | — | — | — | €€€€ |
| 9 | Culler de Pau | O Grove | 92.0 | — | — | — | €€€€ |
| 10 | Maralba | Almansa | 92.0 | — | — | — | €€€ |
| 11 | Nub | Adeje | 91.5 | — | — | — | €€€€ |
| 12 | Moments | Barcelona | 91.5 | — | — | — | €€€€ |
| 13 | Venta Moncalvillo | Daroca de Rioja | 91.5 | — | — | — | €€€ |
| 14 | Paco Roncero | Madrid | 91.5 | — | — | — | €€€€ |
| 15 | Bardal | Ronda | 91.5 | — | — | — | €€€€ |
| 16 | Etxanobe Atelier | Bilbao | 91.5 | — | — | — | €€€€ |
| 17 | Ramón Freixa Atelier | Madrid | 91.5 | — | — | — | €€€€ |
| 18 | Can Jubany | Calldetenes | 91.5 | — | — | — | €€€€ |
| 19 | Cinc Sentits | Barcelona | 91.5 | — | — | — | €€€€ |
| 20 | Azafrán | Villarrobledo | 91.5 | — | — | — | €€ |
| 21 | A Tafona | Santiago De Compostela | 91.5 | — | — | — | €€€€ |
| 22 | Cabaña Buenavista | El Palmar | 91.5 | — | — | — | €€€€ |
| 23 | L’Escaleta | Cocentaina | 91.5 | — | — | — | — |
| 24 | Paco Roncero Restaurante | Madrid | 91.0 | — | — | — | €€€€ |
| 25 | La Finca | Elx | 91.0 | — | — | — | €€€€ |
| 26 | Cebo | Madrid | 91.0 | — | — | — | €€€ |
| 27 | La Cúpula Ico | Adeje | 91.0 | — | — | — | — |
| 28 | Les Cols | Olot | 91.0 | — | — | — | €€€€ |
| 29 | Corral De La Morería | Madrid | 91.0 | — | — | — | — |
| 30 | Etxebarri | Atxondo | 91.0 | — | — | — | €€€€ |
| 31 | Voro | Capdepera | 91.0 | — | — | — | €€€€ |
| 32 | Nerua Guggenheim Bilbao | Bilbao-Bilbo | 91.0 | — | — | — | — |
| 33 | Nuestro | Albacete | 91.0 | — | — | — | — |
| 34 | Via Veneto | Barcelona | 91.0 | — | — | — | €€€€ |
| 35 | Angle | Barcelona | 91.0 | — | — | — | €€€€ |
| 36 | Gatos | Albacete | 91.0 | — | — | — | — |
| 37 | Retiro da Costiña | Santa Comba | 90.5 | — | — | — | €€€€ |
| 38 | Iván Cerdeño | Toledo | 90.5 | — | — | — | €€€€ |
| 39 | Annua | San Vicente De La Barquera | 90.5 | — | — | — | — |
| 40 | El Chalet | Zaragoza | 90.5 | — | — | — | — |
| 41 | Deessa | Madrid | 90.5 | — | — | — | €€€€ |
| 42 | Skina | Marbella | 90.5 | — | — | — | €€€€ |
| 43 | Marc Fosh | Palma De Mallorca | 90.5 | — | — | — | — |
| 44 | Aleia | Barcelona | 90.5 | — | — | — | €€€€ |
| 45 | Flores Raras | Valencia | 90.0 | — | — | — | €€€€ |
| 46 | Mont Bar | Barcelona | 90.0 | — | — | — | €€€ |
| 47 | Molino de Urdániz | Urdaitz | 90.0 | — | — | — | €€€€ |
| 48 | Voro | Canyamel | 90.0 | — | — | — | €€€€ |
| 49 | Born | Palma De Mallorca | 90.0 | — | — | — | — |
| 50 | El Rincón de Juan Carlos | Adeje | 90.0 | — | — | — | €€€€ |
| 51 | Boroa | Amorebieta-Etxano | 86.0 | — | — | — | €€€ |
| 52 | Gresca | Barcelona | 86.0 | — | — | — | €€€ |
| 53 | Hisop | Barcelona | 86.0 | — | — | — | €€€ |
| 54 | Caelis | Barcelona | 86.0 | — | — | — | €€€€ |
| 55 | Yayo Daporta | Cambados | 86.0 | — | — | — | €€€ |
| 56 | Mina | Bilbao | 86.0 | — | — | — | €€€€ |
| 57 | Andra Mari | Galdakao | 86.0 | — | — | — | €€€ |
| 58 | Alameda | Hondarribia | 86.0 | — | — | — | — |
| 59 | El Ermitaño | Benavente | 86.0 | — | — | — | — |
| 60 | Xavier Pellicer | Barcelona | 85.5 | — | — | — | €€€ |
| 61 | Abantal | Sevilla | 85.5 | — | — | — | €€€€ |
| 62 | Rivas | Vega De Tirados | 85.5 | — | — | — | €€ |
| 63 | DINS Santi Taura | Palma | 85.5 | — | — | — | €€€€ |
| 64 | Lera | Castroverde de Campos | 85.5 | — | — | — | €€€ |
| 65 | Villa Retiro | Xerta | 85.5 | — | — | — | €€€€ |
| 66 | Koy Shunka | Barcelona | 85.5 | — | — | — | €€€€ |
| 67 | Real Balneario | Salinas | 85.5 | — | — | — | €€€€ |
| 68 | Nou Manolín | Alacant | 85.5 | — | — | — | €€€ |
| 69 | Nectari | Barcelona | 85.5 | — | — | — | €€€ |
| 70 | O Camiño do Inglés | Ferrol | 85.5 | — | — | — | €€€ |
| 71 | La Huertona | Ribadesella | 85.5 | — | — | — | €€€ |
| 72 | Real Balneario de Salinas | Salinas | 85.5 | — | — | — | — |
| 73 | Beat | Calp | 85.5 | — | — | — | €€€€ |
| 74 | Chirón | Valdemoro | 85.5 | — | — | — | €€€ |
| 75 | Laia Erretegia | Hondarribia | 85.5 | — | — | — | €€€ |
| 76 | Maskarada | Lekunberri | 85.5 | — | — | — | € |
| 77 | El Bohío | Illescas | 85.5 | — | — | — | €€€€ |
| 78 | Drómo | Badajoz | 85.5 | — | — | — | €€€ |
| 79 | Dos Palillos | Barcelona | 85.5 | — | — | — | €€€€ |
| 80 | Desde 1911 | Madrid | 85.5 | — | — | — | €€€€ |
| 81 | ConSentido | Salamanca | 85.5 | — | — | — | €€€ |
| 82 | D'Berto | O Grove | 85.5 | — | — | — | €€€ |
| 83 | Bakea | Mungia | 85.5 | — | — | — | €€€ |
| 84 | Andreu Genestra | Llucmajor | 85.5 | — | — | — | €€€€ |
| 85 | Solana | Ampuero | 85.5 | — | — | — | €€€ |
| 86 | Lakasa | Madrid | 85.5 | — | — | — | €€€€ |
| 87 | Casona del Judío | Santander | 85.5 | — | — | — | €€€€ |
| 88 | Alameda | Fuenmayor | 85.5 | — | — | — | — |
| 89 | Maruja Limón | Vigo | 85.5 | — | — | — | €€€ |
| 90 | Epeleta | Lekunberri | 85.5 | — | — | — | €€€ |
| 91 | A'Barra | Madrid | 85.5 | — | — | — | €€€€ |
| 92 | Gofio | Madrid | 85.5 | — | — | — | €€€€ |
| 93 | Les Moles | Ulldecona | 85.5 | — | — | — | €€€ |
| 94 | Massana | Girona | 85.5 | — | — | — | €€€€ |
| 95 | Bascoat | Madrid | 85.5 | — | — | — | €€€ |
| 96 | El Corral | Arriondas | 85.0 | — | — | — | — |
| 97 | Hofmann | Barcelona | 85.0 | — | — | — | €€€€ |
| 98 | Víctor Gutiérrez | Salamanca | 85.0 | — | — | — | — |
| 99 | La Bicicleta | Entrambasaguas | 85.0 | — | — | — | €€€€ |
| 100 | El Corral del Indianu | Arriondas | 85.0 | — | — | — | €€€ |