| # | 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 | Alkimia | Barcelona | 92.5 | — | — | — | €€€€ |
| 7 | Culler de Pau | O Grove | 92.0 | — | — | — | €€€€ |
| 8 | Bardal | Ronda | 91.5 | — | — | — | €€€€ |
| 9 | Moments | Barcelona | 91.5 | — | — | — | €€€€ |
| 10 | Paco Roncero | Madrid | 91.5 | — | — | — | €€€€ |
| 11 | Etxanobe Atelier | Bilbao | 91.5 | — | — | — | €€€€ |
| 12 | Ramón Freixa Atelier | Madrid | 91.5 | — | — | — | €€€€ |
| 13 | Can Jubany | Calldetenes | 91.5 | — | — | — | €€€€ |
| 14 | Cinc Sentits | Barcelona | 91.5 | — | — | — | €€€€ |
| 15 | A Tafona | Santiago De Compostela | 91.5 | — | — | — | €€€€ |
| 16 | Nub | Adeje | 91.5 | — | — | — | €€€€ |
| 17 | Cabaña Buenavista | El Palmar | 91.5 | — | — | — | €€€€ |
| 18 | Etxebarri | Atxondo | 91.0 | — | — | — | €€€€ |
| 19 | Paco Roncero Restaurante | Madrid | 91.0 | — | — | — | €€€€ |
| 20 | Angle | Barcelona | 91.0 | — | — | — | €€€€ |
| 21 | Voro | Capdepera | 91.0 | — | — | — | €€€€ |
| 22 | Via Veneto | Barcelona | 91.0 | — | — | — | €€€€ |
| 23 | Les Cols | Olot | 91.0 | — | — | — | €€€€ |
| 24 | La Finca | Elx | 91.0 | — | — | — | €€€€ |
| 25 | Aleia | Barcelona | 90.5 | — | — | — | €€€€ |
| 26 | Retiro da Costiña | Santa Comba | 90.5 | — | — | — | €€€€ |
| 27 | Iván Cerdeño | Toledo | 90.5 | — | — | — | €€€€ |
| 28 | Skina | Marbella | 90.5 | — | — | — | €€€€ |
| 29 | Deessa | Madrid | 90.5 | — | — | — | €€€€ |
| 30 | Flores Raras | Valencia | 90.0 | — | — | — | €€€€ |
| 31 | Voro | Canyamel | 90.0 | — | — | — | €€€€ |
| 32 | El Rincón de Juan Carlos | Adeje | 90.0 | — | — | — | €€€€ |
| 33 | Molino de Urdániz | Urdaitz | 90.0 | — | — | — | €€€€ |
| 34 | Caelis | Barcelona | 86.0 | — | — | — | €€€€ |
| 35 | Mina | Bilbao | 86.0 | — | — | — | €€€€ |
| 36 | Gofio | Madrid | 85.5 | — | — | — | €€€€ |
| 37 | Lakasa | Madrid | 85.5 | — | — | — | €€€€ |
| 38 | Massana | Girona | 85.5 | — | — | — | €€€€ |
| 39 | Abantal | Sevilla | 85.5 | — | — | — | €€€€ |
| 40 | DINS Santi Taura | Palma | 85.5 | — | — | — | €€€€ |
| 41 | Dos Palillos | Barcelona | 85.5 | — | — | — | €€€€ |
| 42 | Desde 1911 | Madrid | 85.5 | — | — | — | €€€€ |
| 43 | Andreu Genestra | Llucmajor | 85.5 | — | — | — | €€€€ |
| 44 | Casona del Judío | Santander | 85.5 | — | — | — | €€€€ |
| 45 | A'Barra | Madrid | 85.5 | — | — | — | €€€€ |
| 46 | Koy Shunka | Barcelona | 85.5 | — | — | — | €€€€ |
| 47 | Villa Retiro | Xerta | 85.5 | — | — | — | €€€€ |
| 48 | Real Balneario | Salinas | 85.5 | — | — | — | €€€€ |
| 49 | Beat | Calp | 85.5 | — | — | — | €€€€ |
| 50 | El Bohío | Illescas | 85.5 | — | — | — | €€€€ |
| 51 | La Bicicleta | Entrambasaguas | 85.0 | — | — | — | €€€€ |
| 52 | Estimar | Madrid | 85.0 | — | — | — | €€€€ |
| 53 | Rodero | Pamplona | 85.0 | — | — | — | €€€€ |
| 54 | El Retiro | Pancar | 85.0 | — | — | — | €€€€ |
| 55 | Saddle | Madrid | 85.0 | — | — | — | €€€€ |
| 56 | Hofmann | Barcelona | 85.0 | — | — | — | €€€€ |
| 57 | La Fortaleza | Llucmajor | 85.0 | — | — | — | €€€€ |