| # | Restaurante | Ciudad | FINEST | Δ | ★ | ☀ | Precio |
|---|---|---|---|---|---|---|---|
| 1 | DiverXO | Madrid | 98.0 | — | — | — | €€€€ |
| 2 | Disfrutar | Barcelona | 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 | Bardal | Ronda | 91.5 | — | — | — | €€€€ |
| 12 | Moments | Barcelona | 91.5 | — | — | — | €€€€ |
| 13 | Venta Moncalvillo | Daroca de Rioja | 91.5 | — | — | — | €€€ |
| 14 | Paco Roncero | Madrid | 91.5 | — | — | — | €€€€ |
| 15 | Etxanobe Atelier | Bilbao | 91.5 | — | — | — | €€€€ |
| 16 | Ramón Freixa Atelier | Madrid | 91.5 | — | — | — | €€€€ |
| 17 | Can Jubany | Calldetenes | 91.5 | — | — | — | €€€€ |
| 18 | Cinc Sentits | Barcelona | 91.5 | — | — | — | €€€€ |
| 19 | Azafrán | Villarrobledo | 91.5 | — | — | — | €€ |
| 20 | A Tafona | Santiago De Compostela | 91.5 | — | — | — | €€€€ |
| 21 | Nub | Adeje | 91.5 | — | — | — | €€€€ |
| 22 | Cabaña Buenavista | El Palmar | 91.5 | — | — | — | €€€€ |
| 23 | L’Escaleta | Cocentaina | 91.5 | — | — | — | — |
| 24 | Voro | Capdepera | 91.0 | — | — | — | €€€€ |
| 25 | Etxebarri | Atxondo | 91.0 | — | — | — | €€€€ |
| 26 | Angle | Barcelona | 91.0 | — | — | — | €€€€ |
| 27 | Cebo | Madrid | 91.0 | — | — | — | €€€ |
| 28 | Paco Roncero Restaurante | Madrid | 91.0 | — | — | — | €€€€ |
| 29 | Les Cols | Olot | 91.0 | — | — | — | €€€€ |
| 30 | Via Veneto | Barcelona | 91.0 | — | — | — | €€€€ |
| 31 | La Cúpula Ico | Adeje | 91.0 | — | — | — | — |
| 32 | Corral De La Morería | Madrid | 91.0 | — | — | — | — |
| 33 | Gatos | Albacete | 91.0 | — | — | — | — |
| 34 | La Finca | Elx | 91.0 | — | — | — | €€€€ |
| 35 | Nuestro | Albacete | 91.0 | — | — | — | — |
| 36 | Nerua Guggenheim Bilbao | Bilbao-Bilbo | 91.0 | — | — | — | — |
| 37 | Annua | San Vicente De La Barquera | 90.5 | — | — | — | — |
| 38 | Marc Fosh | Palma De Mallorca | 90.5 | — | — | — | — |
| 39 | Aleia | Barcelona | 90.5 | — | — | — | €€€€ |
| 40 | Retiro da Costiña | Santa Comba | 90.5 | — | — | — | €€€€ |
| 41 | Iván Cerdeño | Toledo | 90.5 | — | — | — | €€€€ |
| 42 | Deessa | Madrid | 90.5 | — | — | — | €€€€ |
| 43 | El Chalet | Zaragoza | 90.5 | — | — | — | — |
| 44 | Skina | Marbella | 90.5 | — | — | — | €€€€ |
| 45 | Flores Raras | Valencia | 90.0 | — | — | — | €€€€ |
| 46 | El Rincón de Juan Carlos | Adeje | 90.0 | — | — | — | €€€€ |
| 47 | Voro | Canyamel | 90.0 | — | — | — | €€€€ |
| 48 | Molino de Urdániz | Urdaitz | 90.0 | — | — | — | €€€€ |
| 49 | Mont Bar | Barcelona | 90.0 | — | — | — | €€€ |
| 50 | Born | Palma De Mallorca | 90.0 | — | — | — | — |