| # | 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 | Etxanobe Atelier | Bilbao | 91.5 | — | — | — | €€€€ |
| 9 | Bardal | Ronda | 91.5 | — | — | — | €€€€ |
| 10 | Moments | Barcelona | 91.5 | — | — | — | €€€€ |
| 11 | Cabaña Buenavista | El Palmar | 91.5 | — | — | — | €€€€ |
| 12 | Paco Roncero | Madrid | 91.5 | — | — | — | €€€€ |
| 13 | Nub | Adeje | 91.5 | — | — | — | €€€€ |
| 14 | A Tafona | Santiago De Compostela | 91.5 | — | — | — | €€€€ |
| 15 | Cinc Sentits | Barcelona | 91.5 | — | — | — | €€€€ |
| 16 | Can Jubany | Calldetenes | 91.5 | — | — | — | €€€€ |
| 17 | Ramón Freixa Atelier | Madrid | 91.5 | — | — | — | €€€€ |
| 18 | Angle | Barcelona | 91.0 | — | — | — | €€€€ |
| 19 | Voro | Capdepera | 91.0 | — | — | — | €€€€ |
| 20 | La Finca | Elx | 91.0 | — | — | — | €€€€ |
| 21 | Paco Roncero Restaurante | Madrid | 91.0 | — | — | — | €€€€ |
| 22 | Via Veneto | Barcelona | 91.0 | — | — | — | €€€€ |
| 23 | Etxebarri | Atxondo | 91.0 | — | — | — | €€€€ |
| 24 | Les Cols | Olot | 91.0 | — | — | — | €€€€ |
| 25 | Aleia | Barcelona | 90.5 | — | — | — | €€€€ |
| 26 | Deessa | Madrid | 90.5 | — | — | — | €€€€ |
| 27 | Skina | Marbella | 90.5 | — | — | — | €€€€ |
| 28 | Retiro da Costiña | Santa Comba | 90.5 | — | — | — | €€€€ |
| 29 | Iván Cerdeño | Toledo | 90.5 | — | — | — | €€€€ |
| 30 | Molino de Urdániz | Urdaitz | 90.0 | — | — | — | €€€€ |
| 31 | Voro | Canyamel | 90.0 | — | — | — | €€€€ |
| 32 | El Rincón de Juan Carlos | Adeje | 90.0 | — | — | — | €€€€ |
| 33 | Flores Raras | Valencia | 90.0 | — | — | — | €€€€ |
| 34 | Caelis | Barcelona | 86.0 | — | — | — | €€€€ |
| 35 | Mina | Bilbao | 86.0 | — | — | — | €€€€ |
| 36 | Dos Palillos | Barcelona | 85.5 | — | — | — | €€€€ |
| 37 | Gofio | Madrid | 85.5 | — | — | — | €€€€ |
| 38 | Massana | Girona | 85.5 | — | — | — | €€€€ |
| 39 | Desde 1911 | Madrid | 85.5 | — | — | — | €€€€ |
| 40 | Casona del Judío | Santander | 85.5 | — | — | — | €€€€ |
| 41 | Andreu Genestra | Llucmajor | 85.5 | — | — | — | €€€€ |
| 42 | Real Balneario | Salinas | 85.5 | — | — | — | €€€€ |
| 43 | Beat | Calp | 85.5 | — | — | — | €€€€ |
| 44 | El Bohío | Illescas | 85.5 | — | — | — | €€€€ |
| 45 | A'Barra | Madrid | 85.5 | — | — | — | €€€€ |
| 46 | Lakasa | Madrid | 85.5 | — | — | — | €€€€ |
| 47 | Abantal | Sevilla | 85.5 | — | — | — | €€€€ |
| 48 | DINS Santi Taura | Palma | 85.5 | — | — | — | €€€€ |
| 49 | Villa Retiro | Xerta | 85.5 | — | — | — | €€€€ |
| 50 | Koy Shunka | Barcelona | 85.5 | — | — | — | €€€€ |
| 51 | El Retiro | Pancar | 85.0 | — | — | — | €€€€ |
| 52 | Rodero | Pamplona | 85.0 | — | — | — | €€€€ |
| 53 | La Fortaleza | Llucmajor | 85.0 | — | — | — | €€€€ |
| 54 | Estimar | Madrid | 85.0 | — | — | — | €€€€ |
| 55 | Saddle | Madrid | 85.0 | — | — | — | €€€€ |
| 56 | La Bicicleta | Entrambasaguas | 85.0 | — | — | — | €€€€ |
| 57 | Hofmann | Barcelona | 85.0 | — | — | — | €€€€ |
| 58 | La Finca | Elche | 84.5 | — | — | — | €€€€ |
| 59 | Yugo The Bunker | Madrid | 84.5 | — | — | — | €€€€ |
| 60 | Zuberoa | Oiartzun | 84.5 | — | — | — | €€€€ |
| 61 | Suto | Barcelona | 84.5 | — | — | — | €€€€ |
| 62 | Zaranda | Palma | 84.5 | — | — | — | €€€€ |
| 63 | Omakase by Walt | Eivissa | 84.5 | — | — | — | €€€€ |
| 64 | Quimbaya | Madrid | 84.5 | — | — | — | €€€€ |
| 65 | Orobianco | Calp | 84.5 | — | — | — | €€€€ |
| 66 | Ugo Chan | Madrid | 84.5 | — | — | — | €€€€ |
| 67 | Pabú | Madrid | 84.5 | — | — | — | €€€€ |
| 68 | Atempo | Barcelona | 84.5 | — | — | — | €€€€ |
| 69 | Sen Omakase | Madrid | 84.5 | — | — | — | €€€€ |
| 70 | Nublo | Haro | 84.5 | — | — | — | €€€€ |
| 71 | Ceibe | Ourense | 84.5 | — | — | — | €€€€ |
| 72 | Deliranto | Salou | 84.5 | — | — | — | €€€€ |
| 73 | Fusion19 | Muro | 84.5 | — | — | — | €€€€ |
| 74 | Can Bosch | Cambrils | 84.5 | — | — | — | €€€€ |
| 75 | Divinum | Girona | 84.5 | — | — | — | €€€€ |
| 76 | Cobo Evolución | Burgos | 84.5 | — | — | — | €€€€ |
| 77 | RavioXO | Madrid | 84.5 | — | — | — | €€€€ |
| 78 | La Lobita | Navaleno | 84.5 | — | — | — | €€€€ |
| 79 | EMi | Madrid | 84.5 | — | — | — | €€€€ |
| 80 | Mu•na | Ponferrada | 84.5 | — | — | — | €€€€ |
| 81 | Nintai | Madrid | 84.5 | — | — | — | €€€€ |
| 82 | El Retiro | Llanes | 84.0 | — | — | — | €€€€ |
| 83 | Sollo | Fuengirola | 84.0 | — | — | — | €€€€ |
| 84 | Islares | Bilbao | 84.0 | — | — | — | €€€€ |
| 85 | Solla | San Salvador De Poio | 84.0 | — | — | — | €€€€ |
| 86 | Toki | Madrid | 84.0 | — | — | — | €€€€ |
| 87 | Txispa | Axpe | 84.0 | — | — | — | €€€€ |
| 88 | Tabaiba | Las Palmas De Gran Canaria | 84.0 | — | — | — | €€€€ |
| 89 | Muxgo | Las Palmas De Gran Canaria | 84.0 | — | — | — | €€€€ |
| 90 | Es Fum | Palmanova | 84.0 | — | — | — | €€€€ |
| 91 | Palodú | Malaga | 84.0 | — | — | — | €€€€ |
| 92 | Monte | San Feliz | 84.0 | — | — | — | €€€€ |
| 93 | La Aquarela | Patalavaca | 84.0 | — | — | — | €€€€ |
| 94 | Quirat | Barcelona | 84.0 | — | — | — | €€€€ |
| 95 | Etxebarri | Axpe | 84.0 | — | — | — | €€€€ |
| 96 | La Costa | El Ejido | 84.0 | — | — | — | €€€€ |
| 97 | La Gaia | Eivissa | 84.0 | — | — | — | €€€€ |
| 98 | La Bicicleta | Hoznayo | 84.0 | — | — | — | €€€€ |
| 99 | Kaleja | Malaga | 84.0 | — | — | — | €€€€ |
| 100 | Garena | Dima | 84.0 | — | — | — | €€€€ |