| # | Restaurante | Ciudad | FINEST | Δ | ★ | ☀ | Precio |
|---|---|---|---|---|---|---|---|
| 1 | Disfrutar | Barcelona | 98.0 | — | — | — | €€€€ |
| 2 | DiverXO | Madrid | 98.0 | — | — | — | €€€€ |
| 3 | Enigma | Barcelona | 96.5 | — | — | — | €€€€ |
| 4 | Ola Martín Berasategui | Bilbao-Bilbo | 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 | Voro | Capdepera | 91.0 | — | — | — | €€€€ |
| 19 | Les Cols | Olot | 91.0 | — | — | — | €€€€ |
| 20 | Paco Roncero Restaurante | Madrid | 91.0 | — | — | — | €€€€ |
| 21 | Via Veneto | Barcelona | 91.0 | — | — | — | €€€€ |
| 22 | Etxebarri | Atxondo | 91.0 | — | — | — | €€€€ |
| 23 | Angle | Barcelona | 91.0 | — | — | — | €€€€ |
| 24 | La Finca | Elx | 91.0 | — | — | — | €€€€ |
| 25 | Skina | Marbella | 90.5 | — | — | — | €€€€ |
| 26 | Retiro da Costiña | Santa Comba | 90.5 | — | — | — | €€€€ |
| 27 | Deessa | Madrid | 90.5 | — | — | — | €€€€ |
| 28 | Iván Cerdeño | Toledo | 90.5 | — | — | — | €€€€ |
| 29 | Aleia | Barcelona | 90.5 | — | — | — | €€€€ |
| 30 | Molino de Urdániz | Urdaitz | 90.0 | — | — | — | €€€€ |
| 31 | El Rincón de Juan Carlos | Adeje | 90.0 | — | — | — | €€€€ |
| 32 | Flores Raras | Valencia | 90.0 | — | — | — | €€€€ |
| 33 | Voro | Canyamel | 90.0 | — | — | — | €€€€ |