| # | Restaurante | Ciudad | FINEST | Δ | ★ | ☀ | Precio |
|---|---|---|---|---|---|---|---|
| 1 | Maralba | Almansa | 92.0 | — | — | — | €€€ |
| 2 | Venta Moncalvillo | Daroca de Rioja | 91.5 | — | — | — | €€€ |
| 3 | Cebo | Madrid | 91.0 | — | — | — | €€€ |
| 4 | Mont Bar | Barcelona | 90.0 | — | — | — | €€€ |
| 5 | Gresca | Barcelona | 86.0 | — | — | — | €€€ |
| 6 | Hisop | Barcelona | 86.0 | — | — | — | €€€ |
| 7 | Yayo Daporta | Cambados | 86.0 | — | — | — | €€€ |
| 8 | Andra Mari | Galdakao | 86.0 | — | — | — | €€€ |
| 9 | Boroa | Amorebieta-Etxano | 86.0 | — | — | — | €€€ |
| 10 | ConSentido | Salamanca | 85.5 | — | — | — | €€€ |
| 11 | D'Berto | O Grove | 85.5 | — | — | — | €€€ |
| 12 | Bakea | Mungia | 85.5 | — | — | — | €€€ |
| 13 | Solana | Ampuero | 85.5 | — | — | — | €€€ |
| 14 | Maruja Limón | Vigo | 85.5 | — | — | — | €€€ |
| 15 | Epeleta | Lekunberri | 85.5 | — | — | — | €€€ |
| 16 | Les Moles | Ulldecona | 85.5 | — | — | — | €€€ |
| 17 | Bascoat | Madrid | 85.5 | — | — | — | €€€ |
| 18 | Xavier Pellicer | Barcelona | 85.5 | — | — | — | €€€ |
| 19 | Lera | Castroverde de Campos | 85.5 | — | — | — | €€€ |
| 20 | Chirón | Valdemoro | 85.5 | — | — | — | €€€ |
| 21 | Nou Manolín | Alacant | 85.5 | — | — | — | €€€ |
| 22 | Nectari | Barcelona | 85.5 | — | — | — | €€€ |
| 23 | O Camiño do Inglés | Ferrol | 85.5 | — | — | — | €€€ |
| 24 | La Huertona | Ribadesella | 85.5 | — | — | — | €€€ |
| 25 | Laia Erretegia | Hondarribia | 85.5 | — | — | — | €€€ |
| 26 | Drómo | Badajoz | 85.5 | — | — | — | €€€ |
| 27 | El Corral del Indianu | Arriondas | 85.0 | — | — | — | €€€ |