| 3 Tiers | A Tafona | Santiago de Compostela | Spain | Up from 2 Tiers |
| 3 Tiers | ABaC | Barcelona | Spain | |
| 3 Tiers | Akelarre | San Sebastián | Spain | |
| 3 Tiers | Alkimia | Barcelona | Spain | |
| 3 Tiers | Aponiente | El Puerto de Santa María | Spain | |
| 3 Tiers | Arzak | San Sebastián | Spain | |
| 3 Tiers | Asador Etxebarri | Axpe | Spain | |
| 3 Tiers | Atrio | Cáceres | Spain | |
| 3 Tiers | Azurmendi | Larrabetzu | Spain | |
| 3 Tiers | Bagá | Jaén | Spain | |
| 3 Tiers | BonAmb | Jávea | Spain | |
| 3 Tiers | Cabaña Buenavista | Murcia | Spain | |
| 3 Tiers | Can Jubany | Bacoli | Spain | |
| 3 Tiers | Casa Gerardo | Prendes | Spain | |
| 3 Tiers | Casa Marcial | Arriondas | Spain | |
| 3 Tiers | Cenador de Amós | Villaverde de Pontones | Spain | |
| 3 Tiers | Cocina Hermanos Torres | Barcelona | Spain | |
| 3 Tiers | Coque | Madrid | Spain | |
| 3 Tiers | Corral de la Morería Gastronómico | Madrid | Spain | |
| 3 Tiers | Culler de Pau | Pontevedra | Spain | |
| 3 Tiers | Disfrutar | Barcelona | Spain | |
| 3 Tiers | DiverXO | Madrid | Spain | |
| 3 Tiers | DSTAgE | Madrid | Spain | |
| 3 Tiers | El Celler de Can Roca | Girona | Spain | |
| 3 Tiers | El Portal de Echaurren | Ezcaray | Spain | |
| 3 Tiers | El Rincon de Juan | La Caleta | Spain | |
| 3 Tiers | Elkano | Getaria | Spain | |
| 3 Tiers | Iván Cerdeño | Toledo | Spain | |
| 3 Tiers | L'Escaleta | Cocentaina | Spain | |
| 3 Tiers | La Finca | Elx | Spain | |
| 3 Tiers | La Salita | Valencia | Spain | |
| 3 Tiers | Lasarte | Barcelona | Spain | |
| 3 Tiers | Les Cols | Olot | Spain | |
| 3 Tiers | Maca de Castro | Port d'Alcúdia | Spain | |
| 3 Tiers | Maralba | Almansa | Spain | |
| 3 Tiers | Martín Berasategui | Lasarte-Oria | Spain | |
| 3 Tiers | Miramar | Llançà | Spain | |
| 3 Tiers | Mugaritz | Errenteria | Spain | |
| 3 Tiers | Nerua Guggenheim Bilbao | Bilbao | Spain | |
| 3 Tiers | Noor | Córdoba | Spain | |
| 3 Tiers | Quique Dacosta | Dénia | Spain | |
| 3 Tiers | Restaurante Paco Roncero | Madrid | Spain | |
| 3 Tiers | Restaurante Ramón Freixa Atelier | Madrid | Spain | New |
| 3 Tiers | Ricard Camarena | Valencia | Spain | |
| 3 Tiers | Solla | Poio | Spain | |
| 3 Tiers | Voro | Canyamel | Spain | Up from 2 Tiers |
| 2 Tiers | 99 Sushi Bar NH Eurobuilding | Madrid | Spain | |
| 2 Tiers | Abantal | Sevilla | Spain | |
| 2 Tiers | Alameda | Hondarribia | Spain | |
| 2 Tiers | Alameda | Fuenmayor | Spain | |
| 2 Tiers | Alevante Ángel León | Urbanización Novo Santi Petri | Spain | |
| 2 Tiers | Alhambra | Pamplona | Spain | |
| 2 Tiers | Almo | Murcia | Spain | |
| 2 Tiers | AMA Tolosa | Tolosa | Spain | |
| 2 Tiers | Ambivium | Peñafiel | Spain | |
| 2 Tiers | Andra Mari | Elexalde Auzoa | Spain | |
| 2 Tiers | Andreu Genestra | Llucmajor | Spain | |
| 2 Tiers | Angle | Barcelona | Spain | |
| 2 Tiers | Árbore da Veira | A Coruña | Spain | |
| 2 Tiers | Arrea! | Campezo/Kanpezu | Spain | |
| 2 Tiers | As Garzas | Malpica | Spain | |
| 2 Tiers | Asador O'Pazo | Padrón | Spain | |
| 2 Tiers | Atalaya | Alcossebre | Spain | |
| 2 Tiers | Auga | Gijón | Spain | |
| 2 Tiers | Aürt | Barcelona | Spain | |
| 2 Tiers | Bakea | Mungia | Spain | |
| 2 Tiers | Barahonda | Yecla | Spain | Up from 1 Tier |
| 2 Tiers | Bardal | Ronda | Spain | |
| 2 Tiers | Bascoat | Madrid | Spain | Up from 1 Tier |
| 2 Tiers | Beat | Marisol Park | Spain | |
| 2 Tiers | Béns d'Avall | Sóller | Spain | |
| 2 Tiers | Bidea 2 | Navarra | Spain | |
| 2 Tiers | Bido | A Coruña | Spain | |
| 2 Tiers | Bo.TiC | Corçà | Spain | |
| 2 Tiers | Bodega El Capricho | Jiménez de Jamuz | Spain | |
| 2 Tiers | Bodega Katxiña | Orio | Spain | |
| 2 Tiers | Boroa Jatetxea | Amorebieta-Etxano | Spain | |
| 2 Tiers | Ca l'Enric | Girona | Spain | |
| 2 Tiers | Caelis | Barcelona | Spain | |
| 2 Tiers | Cal Paradís | la Vall d'Alba | Spain | |
| 2 Tiers | Callizo | Aínsa | Spain | Up from 1 Tier |
| 2 Tiers | Candlelight - Romain Fornell | S'Agaró | Spain | |
| 2 Tiers | Casa Fermín | Oviedo | Spain | |
| 2 Tiers | Casa Julián | Tolosa | Spain | |
| 2 Tiers | Casa Manolo | Daimús | Spain | |
| 2 Tiers | Casa Pepa | Ondara | Spain | |
| 2 Tiers | Casa Urola | San Sebastián | Spain | |
| 2 Tiers | Casas Colgadas Restaurante | Cuenca | Spain | |
| 2 Tiers | Casona del Judío | Santander | Spain | |
| 2 Tiers | Castell Peralada | Peralada | Spain | |
| 2 Tiers | Cebo | Madrid | Spain | |
| 2 Tiers | Chirón | Madrid | Spain | |
| 2 Tiers | Choco | Córdoba | Spain | |
| 2 Tiers | Cinc Sentits | Barcelona | Spain | |
| 2 Tiers | Cobo Evolución | Burgos | Spain | |
| 2 Tiers | Cocinandos | León | Spain | |
| 2 Tiers | Compartir Cadaqués | Cadaqués | Spain | |
| 2 Tiers | Consentido | Salamanca | Spain | |
| 2 Tiers | Coure | Barcelona | Spain | |
| 2 Tiers | D'Berto | Pontevedra | Spain | |
| 2 Tiers | Deessa | Madrid | Spain | |
| 2 Tiers | Desde 1911 | Madrid | Spain | |
| 2 Tiers | DINS Santi Taura | Lloseta | Spain | |
| 2 Tiers | Dos Palillos | Barcelona | Spain | Up from 1 Tier |
| 2 Tiers | Dromo | Badajoz | Spain | New |
| 2 Tiers | El Bohío | Illescas | Spain | |
| 2 Tiers | El Campero | Barbate | Spain | |
| 2 Tiers | El Corral del Indianu | Arriondas | Spain | |
| 2 Tiers | El Doncel | Sigüenza | Spain | |
| 2 Tiers | El Ermitaño | Benavente | Spain | |
| 2 Tiers | El Invernadero | Madrid | Spain | |
| 2 Tiers | El Nuevo Molino | Arce | Spain | |
| 2 Tiers | El Olivo | Deià | Spain | |
| 2 Tiers | El Paraguas | Madrid | Spain | |
| 2 Tiers | El Retiro | Llanes | Spain | |
| 2 Tiers | Els Casals | Sagàs | Spain | |
| 2 Tiers | Els Tinars | Llagostera | Spain | |
| 2 Tiers | Emporium | Castelló d'Empúries | Spain | |
| 2 Tiers | Enigma | Barcelona | Spain | |
| 2 Tiers | Enoteca Paco Pérez | Barcelona | Spain | |
| 2 Tiers | España | Lugo | Spain | |
| 2 Tiers | Esperit Roca | Girona | Spain | |
| 2 Tiers | Estimar | Barcelona | Spain | |
| 2 Tiers | Estimar | Madrid | Spain | |
| 2 Tiers | Etxanobe | Bilbao | Spain | |
| 2 Tiers | Fierro | Valencia | Spain | Up from 1 Tier |
| 2 Tiers | Garena | Dima | Spain | |
| 2 Tiers | Gofio by Cicery Canery | Madrid | Spain | |
| 2 Tiers | Gresca | Barcelona | Spain | |
| 2 Tiers | Hika Gastronomiko | Villabona | Spain | |
| 2 Tiers | Hisop | Barcelona | Spain | |
| 2 Tiers | Horcher | Madrid | Spain | |
| 2 Tiers | Ikaro | Logroño | Spain | |
| 2 Tiers | José Carlos García | Málaga | Spain | |
| 2 Tiers | Kaia Kaipe | Getaria | Spain | |
| 2 Tiers | Kaleja | Málaga | Spain | |
| 2 Tiers | Kamín | León | Spain | |
| 2 Tiers | Kappo | Madrid | Spain | |
| 2 Tiers | Kiro Sushi | Logroño | Spain | |
| 2 Tiers | Kokotxa | San Sebastián | Spain | |
| 2 Tiers | Koy Shunka | Barcelona | Spain | |
| 2 Tiers | L'Aliança d'Anglès | Anglès | Spain | |
| 2 Tiers | La Aquarela | Patalavaca | Spain | |
| 2 Tiers | La Bicicleta | Hoznayo | Spain | Up from 1 Tier |
| 2 Tiers | La Boscana | Bellvís | Spain | |
| 2 Tiers | La Botica de Matapozuelos | Matapozuelos | Spain | |
| 2 Tiers | La Costa | El Ejido | Spain | |
| 2 Tiers | La Cúpula | Adeje | Spain | |
| 2 Tiers | La Fortaleza | Cala Blava | Spain | |
| 2 Tiers | La Gaia Ibiza | Eivissa | Spain | |
| 2 Tiers | La Huertona | Ribadesella | Spain | |
| 2 Tiers | La Lobita | Navaleno | Spain | |
| 2 Tiers | La Sucursal | Valencia | Spain | |
| 2 Tiers | La Tasquería | Madrid | Spain | |
| 2 Tiers | La Tasquita de Enfrente | Madrid | Spain | |
| 2 Tiers | Laia Erretegia Jatetxea | Hondarribia | Spain | |
| 2 Tiers | Lakasa | Madrid | Spain | |
| 2 Tiers | Le Bistroman Atelier | Madrid | Spain | |
| 2 Tiers | Lera | Castroverde de Campos | Spain | |
| 2 Tiers | Les Moles | Ulldecona | Spain | |
| 2 Tiers | Lluerna | Barcelona | Spain | |
| 2 Tiers | Local de Ensayo | Murcia | Spain | |
| 2 Tiers | Los Marinos José | Fuengirola | Spain | |
| 2 Tiers | Lú Cocina y Alma | Jerez de la Frontera | Spain | |
| 2 Tiers | M.B | Guía de Isora | Spain | |
| 2 Tiers | Magoga | Cartagena | Spain | |
| 2 Tiers | Mantúa | Jerez de la Frontera | Spain | |
| 2 Tiers | Maruja Limón | Vigo | Spain | |
| 2 Tiers | Massana | Girona | Spain | |
| 2 Tiers | Mesón Sabor Andaluz | Alcalá del Valle | Spain | Up from 1 Tier |
| 2 Tiers | Mina | Bilbao | Spain | |
| 2 Tiers | Mirador de Ulía | San Sebastián | Spain | |
| 2 Tiers | Molino de Urdániz | Navarra | Spain | |
| 2 Tiers | Moments | Barcelona | Spain | |
| 2 Tiers | Montia | San Lorenzo de El Escorial | Spain | |
| 2 Tiers | Narru | San Sebastián | Spain | |
| 2 Tiers | Nito | Viveiro | Spain | |
| 2 Tiers | Nou Manolín | Alicante/Alacant | Spain | |
| 2 Tiers | Nub | Adeje | Spain | |
| 2 Tiers | Nublo | Haro | Spain | |
| 2 Tiers | O Camiño do Inglés | Ferrol | Spain | |
| 2 Tiers | O'Pazo | Madrid | Spain | |
| 2 Tiers | Oba- | Casas-Ibáñez | Spain | |
| 2 Tiers | Osa | Madrid | Spain | |
| 2 Tiers | Pablo | León | Spain | |
| 2 Tiers | Peix & Brases | Dénia | Spain | |
| 2 Tiers | Pepe Vieira | Raxó-Poio | Spain | |
| 2 Tiers | Poemas by Hermanos Padrón | Las Palmas de Gran Canaria | Spain | |
| 2 Tiers | Raúl Resino | Benicarló | Spain | |
| 2 Tiers | Real Balneario | Salinas | Spain | |
| 2 Tiers | Refectorio | Sardón de Duero | Spain | |
| 2 Tiers | Regueiro | Tox | Spain | |
| 2 Tiers | Rekondo | San Sebastián | Spain | |
| 2 Tiers | Restaurante Lana | Madrid | Spain | |
| 2 Tiers | Retiro da Costiña | Santa Comba | Spain | |
| 2 Tiers | Ricardo Sanz Wellington | Madrid | Spain | Down from 3 Tiers |
| 2 Tiers | Riff | Valencia | Spain | |
| 2 Tiers | Rivas | Vega de Tirados | Spain | |
| 2 Tiers | Rodero | Pamplona | Spain | |
| 2 Tiers | Sacha | Madrid | Spain | |
| 2 Tiers | Saddle | Madrid | Spain | |
| 2 Tiers | Saiti | Valencia | Spain | |
| 2 Tiers | Smoked Room | Madrid | Spain | Up from 1 Tier |
| 2 Tiers | Solana | Ampuero | Spain | |
| 2 Tiers | Sollo | Fuengirola | Spain | |
| 2 Tiers | Taberna Verdejo | Madrid | Spain | |
| 2 Tiers | Trigo | Valladolid | Spain | |
| 2 Tiers | Tula | Jávea | Spain | |
| 2 Tiers | Ugo Chan | Madrid | Spain | |
| 2 Tiers | Vandelvira Restaurante | Baeza | Spain | Up from 1 Tier |
| 2 Tiers | Velasco Abella | Madrid | Spain | |
| 2 Tiers | Venta Moncalvillo | Daroca de Rioja | Spain | |
| 2 Tiers | Via Veneto | Barcelona | Spain | |
| 2 Tiers | Víctor Gutiérrez | Salamanca | Spain | |
| 2 Tiers | Villa Retiro | Xerta | Spain | |
| 2 Tiers | Xavier Pellicer | Barcelona | Spain | |
| 2 Tiers | Yayo Daporta | Cambados | Spain | |
| 2 Tiers | Zarate | Bilbao | Spain | |
| 1 Tier | 12 Tapas | Castilleja de la Cuesta | Spain | |
| 1 Tier | 1497 | Vallromanes | Spain | |
| 1 Tier | 2 Estaciones | Valencia | Spain | New |
| 1 Tier | 539, Plats Forts | Puigcerdà | Spain | New |
| 1 Tier | 8Aborigen | Villa de Valverde | Spain | |
| 1 Tier | 99 Sushi Bar - Hermosilla | Madrid | Spain | |
| 1 Tier | A Gabeira | Ferrol | Spain | |
| 1 Tier | A taberna | Ourense | Spain | |
| 1 Tier | A'Barra | Madrid | Spain | |
| 1 Tier | Ababol | Albacete | Spain | |
| 1 Tier | Absinthium | Zaragoza | Spain | |
| 1 Tier | Acebuche | Zafra | Spain | |
| 1 Tier | Adolfo | Toledo | Spain | |
| 1 Tier | AIE | El Sauzal | Spain | |
| 1 Tier | Aiten Etxe | Zarautz | Spain | |
| 1 Tier | Aitor Esnal | Logroño | Spain | |
| 1 Tier | Aitor Rauleaga | Bilbao | Spain | |
| 1 Tier | Ajo de Sopas | Palencia | Spain | |
| 1 Tier | Al Kostat | Barcelona | Spain | |
| 1 Tier | Alabaster | Madrid | Spain | |
| 1 Tier | Alberca | Trujillo | Spain | |
| 1 Tier | Alberte | Vigo | Spain | New |
| 1 Tier | Alboroque | Haro | Spain | |
| 1 Tier | Aleia | Barcelona | Spain | |
| 1 Tier | Alejandro Serrano | Miranda de Ebro | Spain | |
| 1 Tier | Alenda | Villaviciosa | Spain | |
| 1 Tier | Almadraba | Roses | Spain | |
| 1 Tier | Almocadén | Alcaudete | Spain | |
| 1 Tier | Alquimia - Laboratorio | Valladolid | Spain | |
| 1 Tier | Amar Barcelona | Barcelona | Spain | New |
| 1 Tier | Amós | Madrid | Spain | |
| 1 Tier | Amparito Roca | Madrid | Spain | |
| 1 Tier | Anhelo | Castelló de la Plana | Spain | |
| 1 Tier | Ansils | Anciles | Spain | |
| 1 Tier | Antonio | Zahara de los Atunes | Spain | |
| 1 Tier | Apicius | Valencia | Spain | |
| 1 Tier | AQ | Tarragona | Spain | |
| 1 Tier | Aquiara | Ciutadella de Menorca | Spain | New |
| 1 Tier | Araneta | Zestoa | Spain | |
| 1 Tier | Areia | Marbella | Spain | |
| 1 Tier | Aretxondo | Elexalde Auzoa | Spain | |
| 1 Tier | Aromata | Palma | Spain | |
| 1 Tier | Arrels | Sagunto/Sagunt | Spain | |
| 1 Tier | Arrieros | Linares de la Sierra | Spain | |
| 1 Tier | Arrope | Rueda | Spain | New |
| 1 Tier | Arsa | Logroño | Spain | |
| 1 Tier | Arte de Cozina | Antequera | Spain | |
| 1 Tier | Arzábal | Madrid | Spain | |
| 1 Tier | Asador Epeleta | Lekunberri | Spain | |
| 1 Tier | Asador Landa | Mendaro | Spain | |
| 1 Tier | Asador Nicolás | Tolosa | Spain | New |
| 1 Tier | Asador Soriano | Vigo | Spain | |
| 1 Tier | Asador Sutan | Jaitzubia Auzoa | Spain | New |
| 1 Tier | Askua | Valencia | Spain | |
| 1 Tier | Astelena 1997 | San Sebastián | Spain | |
| 1 Tier | Atelier Casa de Comidas | Granada | Spain | |
| 1 Tier | Atempo | Barcelona | Spain | |
| 1 Tier | Audrey's | Calp | Spain | |
| 1 Tier | Ausiàs | Pedreguer | Spain | New |
| 1 Tier | Azafrán | Villarrobledo | Spain | |
| 1 Tier | BACK | Marbella | Spain | New |
| 1 Tier | Baeza & Rufete | Alicante/Alacant | Spain | |
| 1 Tier | Bailara | Bidania-Goiatz | Spain | |
| 1 Tier | Balarés | Balarés | Spain | |
| 1 Tier | Bancal | Madrid | Spain | New |
| 1 Tier | Barro | Ávila | Spain | |
| 1 Tier | Baserri Maitea | Vizcaya | Spain | |
| 1 Tier | Baserriberri | Pamplona | Spain | |
| 1 Tier | Baudilio | Valderrobres | Spain | New |
| 1 Tier | Beluga | Málaga | Spain | |
| 1 Tier | Besta | Barcelona | Spain | New |
| 1 Tier | Bideko | Lezama | Spain | |
| 1 Tier | Bistronómika | Madrid | Spain | |
| 1 Tier | Blanco | Cangas del Narcea | Spain | |
| 1 Tier | Blossom | Málaga | Spain | New |
| 1 Tier | Boccatti | Vic | Spain | |
| 1 Tier | Bodega Barahona - Casa Manolo | Ses Salines | Spain | |
| 1 Tier | Borona Bistró | Cáceres | Spain | |
| 1 Tier | Brabo | Barcelona | Spain | |
| 1 Tier | Brut | Llubí | Spain | |
| 1 Tier | Ca l'Isidre | Barcelona | Spain | |
| 1 Tier | Ca n'Alfredo | Ibiza | Spain | |
| 1 Tier | Ca na Toneta | Caimarí | Spain | |
| 1 Tier | Ca' Suso | Oviedo | Spain | |
| 1 Tier | Cafè Balear | Ciutadella | Spain | |
| 1 Tier | Cala | Granada | Spain | |
| 1 Tier | Caleña | Ávila | Spain | |
| 1 Tier | Can Bosch | Cambrils | Spain | |
| 1 Tier | Can Domo | Santa Eulària des Riu | Spain | |
| 1 Tier | Can Pau | Ibiza | Spain | |
| 1 Tier | Can Simoneta Gastronómic | Canyamel Platja | Spain | |
| 1 Tier | Cañabota | Seville | Spain | |
| 1 Tier | Cañadío | Santander | Spain | |
| 1 Tier | Canfranc Express | Canfranc-Estación | Spain | |
| 1 Tier | Cañitas Maite | Albacete | Spain | |
| 1 Tier | Carballeira | Lleida | Spain | |
| 1 Tier | Carême- Jesús del Cerro | Aranjuez | Spain | |
| 1 Tier | Carlos Oyarbide Bistronomiko | San Adrián | Spain | |
| 1 Tier | Casa Arcas | Villanova | Spain | |
| 1 Tier | Casa Belarmino | Ferrera | Spain | |
| 1 Tier | Casa Bernardi | Benisa | Spain | |
| 1 Tier | Casa Bigote | Sanlúcar de Barrameda | Spain | |
| 1 Tier | Casa Borrego | Bullas | Spain | |
| 1 Tier | Casa Brito | Las Palmas de Gran Canaria | Spain | |
| 1 Tier | Casa Cámara | Pasai Donibane | Spain | |
| 1 Tier | Casa de la Sirena | Cuenca | Spain | |
| 1 Tier | Casa Duque | Segovia | Spain | |
| 1 Tier | Casa Garras | Karrantza Harana/Valle de Carranza | Spain | |
| 1 Tier | Casa Irene | Arties | Spain | |
| 1 Tier | Casa José | Aranjuez | Spain | Down from 2 Tiers |
| 1 Tier | Casa Lucio | Madrid | Spain | |
| 1 Tier | Casa Marcelo | Santiago de Compostela | Spain | |
| 1 Tier | Casa Maruka | Palma | Spain | |
| 1 Tier | Casa Masip | Ezcaray | Spain | |
| 1 Tier | Casa Nova | Sant Martí Sarroca | Spain | |
| 1 Tier | Casa Ojeda | Burgos | Spain | |
| 1 Tier | Casa Osmunda | Santa Cruz de Tenerife | Spain | |
| 1 Tier | Casa Pacheco | Vecinos | Spain | |
| 1 Tier | Casa Parrilla | Las Ventas Con Peña Aguilera | Spain | |
| 1 Tier | Casa Pilar | Nueva | Spain | |
| 1 Tier | Casa Romántica | Las Palmas de Gran Canaria | Spain | |
| 1 Tier | Casa Rubén | Tella-Sin | Spain | |
| 1 Tier | Casa Silvano - Maracaibo | Segovia | Spain | |
| 1 Tier | Casa Taberna | Pedraza | Spain | |
| 1 Tier | Casamar | Llafranc | Spain | |
| 1 Tier | Cataria | Urb. Novo Santi Petri | Spain | |
| 1 Tier | Cávala | Málaga | Spain | |
| 1 Tier | Ceibe | Ourense | Spain | |
| 1 Tier | Cepa 21 | Castrillo de Duero | Spain | |
| 1 Tier | Cervus | Reus | Spain | New |
| 1 Tier | Char Fuego y Brasas | Costa Adeje | Spain | |
| 1 Tier | Chispa Bistro | Madrid | Spain | |
| 1 Tier | Cisoria | Villena | Spain | |
| 1 Tier | Citrus del Tancat | Alcanar | Spain | |
| 1 Tier | Clandestina de Las Tendillas | Toledo | Spain | |
| 1 Tier | Cocina Cabal | Oviedo | Spain | New |
| 1 Tier | Cocina Con Mimo | León | Spain | |
| 1 Tier | Código de Barra | Cádiz | Spain | |
| 1 Tier | COME by Paco Méndez | Barcelona | Spain | |
| 1 Tier | Coto de Quevedo Evolución | Torre de Juan Abad | Spain | |
| 1 Tier | Cráter Identidad Canaria | Adeje | Spain | New |
| 1 Tier | Curioso | Peñafiel | Spain | |
| 1 Tier | Cuzeo | Zamora | Spain | |
| 1 Tier | DaiCa | Llubí | Spain | |
| 1 Tier | Daluan | Morella | Spain | |
| 1 Tier | Dama Juana | Jaén | Spain | |
| 1 Tier | Dámaso | Valladolid | Spain | |
| 1 Tier | Damasqueros | Granada | Spain | |
| 1 Tier | Del Arco | Oviedo | Spain | |
| 1 Tier | Deliranto | Salou | Spain | |
| 1 Tier | Desborre | Madrid | Spain | New |
| 1 Tier | Dexcaro Experience | Dénia | Spain | |
| 1 Tier | Direkte | Barcelona | Spain | |
| 1 Tier | Divinum | Girona | Spain | |
| 1 Tier | Don Fadrique | Alba de Tormes | Spain | |
| 1 Tier | Don Giovanni | Madrid | Spain | |
| 1 Tier | Don Giovanni Finca Cortesín | Casares | Spain | |
| 1 Tier | Donaire | Adeje | Spain | |
| 1 Tier | Dos Naifes | Alcalá | Spain | |
| 1 Tier | Dos Pebrots | Barcelona | Spain | |
| 1 Tier | Dvisi | Palamós | Spain | New |
| 1 Tier | Echaurren Tradición | Ezcaray | Spain | |
| 1 Tier | Eclectic | A Coruña | Spain | |
| 1 Tier | Eirado | Pontevedra | Spain | |
| 1 Tier | El Albero | Ceutí | Spain | |
| 1 Tier | El Alférez | Playa | Spain | |
| 1 Tier | El Almacén | Ávila | Spain | Down from 2 Tiers |
| 1 Tier | El Asador de Abel-Casa Farpon | Pola de Siero | Spain | |
| 1 Tier | El Bar Old School Food | Mérida | Spain | New |
| 1 Tier | El Bar Valladolid | Valladolid | Spain | New |
| 1 Tier | El Baret de Miquel | Dénia | Spain | |
| 1 Tier | El Baret Wine Bar | Murcia | Spain | New |
| 1 Tier | El Batán | Tramacastilla | Spain | |
| 1 Tier | El Bressol | Valencia | Spain | |
| 1 Tier | El Celler d´en Joan Pamies | Riudoms | Spain | |
| 1 Tier | El Celler de Matadepera | Matadepera | Spain | |
| 1 Tier | El Cenador de Salvador | Moralzarzal | Spain | |
| 1 Tier | El Chalet | Zaragoza | Spain | |
| 1 Tier | El Choko de Remigio | Tudela | Spain | |
| 1 Tier | El Churra | Murcia | Spain | |
| 1 Tier | El Conjuro | Motril | Spain | |
| 1 Tier | El de Alberto | A Coruña | Spain | New |
| 1 Tier | El Equilibrista 33 | Las Palmas de Gran Canaria | Spain | |
| 1 Tier | El Faro de El Puerto | El Puerto de Sta María | Spain | |
| 1 Tier | El Gran Asador Lecanda | Madrid | Spain | |
| 1 Tier | El Hogar Gallego | Calella | Spain | |
| 1 Tier | El Lago | Marbella | Spain | |
| 1 Tier | El Mesón de Doña Filo | Colmenar del Arroyo | Spain | |
| 1 Tier | El Molín de Mingo | Cangas de Onís | Spain | |
| 1 Tier | El Mosqui | Cabo de Palos | Spain | |
| 1 Tier | El Motel | Figueres | Spain | |
| 1 Tier | El Paladar | Portugalete | Spain | New |
| 1 Tier | El Pescadors | Girona | Spain | |
| 1 Tier | El Poli | Águilas | Spain | |
| 1 Tier | El Portal de Albarracín | Albarracín | Spain | New |
| 1 Tier | El Portal Taberna & Wines | Alicante | Spain | |
| 1 Tier | El Portalet | Bossòst | Spain | |
| 1 Tier | El Refugio | Oleiros | Spain | |
| 1 Tier | El Remedio | Ruilobuca | Spain | |
| 1 Tier | El Risco | Urb. Famara | Spain | |
| 1 Tier | El Romero | Maó | Spain | |
| 1 Tier | El Secreto de Chimiche | Chimiche | Spain | |
| 1 Tier | El Señor Martín | Madrid | Spain | |
| 1 Tier | El Serbal | Santander | Spain | |
| 1 Tier | El Sitio | Tazacorte | Spain | |
| 1 Tier | El Sordo | Ricote | Spain | |
| 1 Tier | El Taller Seve Díaz | Puerto de la Cruz | Spain | |
| 1 Tier | El Terrat | Tarragona | Spain | |
| 1 Tier | El Visco | Fuentespalda | Spain | |
| 1 Tier | El Xato | La Nucia | Spain | |
| 1 Tier | Eldelmar | Barcelona | Spain | New |
| 1 Tier | Éleonore | Salinas | Spain | |
| 1 Tier | Els Brancs | Roses | Spain | |
| 1 Tier | Els Pescadors | Barcelona | Spain | |
| 1 Tier | Embarcadero | Las Palmas de Gran Canaria | Spain | |
| 1 Tier | EMi | Madrid | Spain | New |
| 1 Tier | Emma | Suances | Spain | |
| 1 Tier | En la Parra | Salamanca | Spain | |
| 1 Tier | Eneko | Larrabetzu | Spain | |
| 1 Tier | Epílogo | Tomelloso | Spain | |
| 1 Tier | Er Occitan | Bossòst | Spain | |
| 1 Tier | Ermita de la Candelaria | Córdoba | Spain | |
| 1 Tier | Erre Que Erre | Alcoy | Spain | New |
| 1 Tier | Es Codol Foradat | Sant Francesc de Formentera | Spain | |
| 1 Tier | Es Fum | Costa d'en Blanes | Spain | |
| 1 Tier | Es Fumeral | Ibiza | Spain | |
| 1 Tier | Es Ventall | Sant Antoni de Portmany | Spain | |
| 1 Tier | Es Xarcu | Sant Josep de Sa Talaia | Spain | |
| 1 Tier | Espacio Montoro | Alicante | Spain | |
| 1 Tier | Espacio UMA | Barcelona | Spain | |
| 1 Tier | Espazio Oteiza - Akelarre | San Sebastián | Spain | |
| 1 Tier | Essentia | Tarancón | Spain | |
| 1 Tier | Estirpe | Yecla | Spain | |
| 1 Tier | Estrella del Bajo Carrión | Villoldo | Spain | |
| 1 Tier | Èter | Madrid | Spain | |
| 1 Tier | Etéreo by Pedro Nel | Santa Cruz de Tenerife | Spain | Down from 2 Tiers |
| 1 Tier | Eth Bistró | Vielha | Spain | |
| 1 Tier | Etxeberri | Zumarraga | Spain | |
| 1 Tier | Europa | Pamplona | Spain | |
| 1 Tier | Fagollaga | Hernani | Spain | |
| 1 Tier | Faralá | Granada | Spain | |
| 1 Tier | Farigola & Menta | Torrent | Spain | New |
| 1 Tier | Farragua | Gijón | Spain | |
| 1 Tier | Ferpel Gastronómico | Ortiguera | Spain | |
| 1 Tier | Fismuler | Madrid | Spain | |
| 1 Tier | Flama | Valencia | Spain | |
| 1 Tier | Fonda Sala | Olost | Spain | |
| 1 Tier | Fontané | Sant Julià de Ramis | Spain | New |
| 1 Tier | Frases | Murcia | Spain | |
| 1 Tier | Fraula | Valencia | Spain | |
| 1 Tier | Fuentelgato | Huerta del Marquesado | Spain | |
| 1 Tier | Fusion19 | Muro | Spain | |
| 1 Tier | Galaxia | Badajoz | Spain | |
| 1 Tier | Galino Pueyo | Tardienta | Spain | New |
| 1 Tier | Gaman - Luis Arévalo | Madrid | Spain | |
| 1 Tier | Gamberro | Zaragoza | Spain | |
| 1 Tier | Ganbara | San Sebastián | Spain | |
| 1 Tier | Gaytán | Madrid | Spain | |
| 1 Tier | Gente Rara | Zaragoza | Spain | |
| 1 Tier | Goralai | Zaragoza | Spain | |
| 1 Tier | Gotzon Jatetxea | Bakio | Spain | |
| 1 Tier | Granja Elena | Barcelona | Spain | |
| 1 Tier | Güeyu Mar | Ribadesella | Spain | |
| 1 Tier | Gunea | Castrillón | Spain | |
| 1 Tier | Gunnen | A Coruña | Spain | New |
| 1 Tier | Halconeras de Sancho IV | Funes | Spain | New |
| 1 Tier | Hamarratz | Zumaia | Spain | |
| 1 Tier | Haramboure | Madrid | Spain | |
| 1 Tier | Haydée by Víctor Suárez | Adeje | Spain | New |
| 1 Tier | Hispania | Arenys de Mar | Spain | |
| 1 Tier | Hispano 1926 | Murcia | Spain | New |
| 1 Tier | Hofmann | Barcelona | Spain | |
| 1 Tier | Hogar del Pescador | Villajoyosa | Spain | |
| 1 Tier | Homarus | Cáceres | Spain | |
| 1 Tier | Horma Ondo | Larrabetzu | Spain | |
| 1 Tier | Hostería de los Palmeros | Frómista | Spain | |
| 1 Tier | Ibaya | Soldeu | Andorra | New |
| 1 Tier | Ikigai | Madrid | Spain | |
| 1 Tier | Indómito | Santiago de Compostela | Spain | |
| 1 Tier | Iriarte | Berrobi | Spain | |
| 1 Tier | Islares | Bilbao | Spain | |
| 1 Tier | Itzuli | San Sebastián | Spain | New |
| 1 Tier | Jardín del Alma | Barcelona | Spain | |
| 1 Tier | Jauregibarria | Amorebieta-Etxano | Spain | |
| 1 Tier | Javier Martín | Cáceres | Spain | |
| 1 Tier | Javier Montero | Ribadeo | Spain | |
| 1 Tier | Jaylu | Sevilla | Spain | |
| 1 Tier | Jondal | Sant Josep de Sa Talaia | Spain | |
| 1 Tier | José María | Segovia | Spain | |
| 1 Tier | Juan Carlos Ferrando | Logroño | Spain | |
| 1 Tier | Kabo | Pamplona | Spain | |
| 1 Tier | Kabuki Madrid | Madrid | Spain | |
| 1 Tier | Kaido Sushi Bar | Valencia | Spain | |
| 1 Tier | Kamezí | Playa Blanca | Spain | |
| 1 Tier | Kappou Makoto | Murcia | Spain | |
| 1 Tier | Karak | Valencia | Spain | |
| 1 Tier | Kàran Bistró | Pozoblanco | Spain | |
| 1 Tier | Karmine | Vitoria | Spain | |
| 1 Tier | Kava | Marbella | Spain | |
| 1 Tier | KEA basque fine food | Vitoria | Spain | |
| 1 Tier | Kensei | Adeje | Spain | |
| 1 Tier | Kiki | Santa Cruz de Tenerife | Spain | |
| 1 Tier | Kinu Sevilla | Sevilla | Spain | New |
| 1 Tier | Kirkilla Enea | Zarautz | Spain | |
| 1 Tier | Koku | Pamplona | Spain | |
| 1 Tier | Kromatiko | Vitoria | Spain | |
| 1 Tier | Kuma | Bilbao | Spain | |
| 1 Tier | Kuoco | Madrid | Spain | |
| 1 Tier | Kyoshi | Madrid | Spain | |
| 1 Tier | L'Antic Molí | Ulldecona | Spain | |
| 1 Tier | L'Ó | Sant Fruitós de Bages | Spain | |
| 1 Tier | La Barra de Kaymus | Valencia | Spain | |
| 1 Tier | La Bien Aparecida | Madrid | Spain | |
| 1 Tier | La Bombi | Santander | Spain | |
| 1 Tier | La Buena Vida | Madrid | Spain | |
| 1 Tier | La Carboná | Jerez de la Frontera | Spain | New |
| 1 Tier | La Carteria | Cartes | Spain | |
| 1 Tier | La Casa de los Abuelos | Jumilla | Spain | New |
| 1 Tier | La Casa de Manolete Bistró | Córdoba | Spain | |
| 1 Tier | La Casa de Manolo Franco | Valdemorillo | Spain | |
| 1 Tier | La Castillería | Vejer de la Frontera | Spain | |
| 1 Tier | La Catapa | Madrid | Spain | |
| 1 Tier | La Cocina de Ramón | Logroño | Spain | |
| 1 Tier | La Cuchara de San Lorenzo | Córdoba | Spain | |
| 1 Tier | La Cuina de Can Simón | Tossa de Mar | Spain | |
| 1 Tier | La Despensa de Etxanobe | Bilbao | Spain | |
| 1 Tier | La Era de los Nogales | Sardas | Spain | |
| 1 Tier | La Ereta | Alicante | Spain | |
| 1 Tier | La Fabiola | Cáceres | Spain | |
| 1 Tier | La Fábrica de Solfa | Beceite | Spain | |
| 1 Tier | La Farola | Altura | Spain | |
| 1 Tier | La Fonda Xesc | Gombrèn | Spain | |
| 1 Tier | La Galería | Logroño | Spain | |
| 1 Tier | La Llorería | Madrid | Spain | |
| 1 Tier | La Manduca de Azagra | Madrid | Spain | |
| 1 Tier | La Masía de Chencho | Elche | Spain | |
| 1 Tier | La Milla | Marbella | Spain | |
| 1 Tier | La Paloma | Madrid | Spain | |
| 1 Tier | La Perla de Jávea | Jávea | Spain | |
| 1 Tier | La Posada del Laurel | Préjano | Spain | |
| 1 Tier | La Prensa | Zaragoza | Spain | |
| 1 Tier | La Quisquillosa | Logroño | Spain | |
| 1 Tier | La Sandunga | Tegueste | Spain | |
| 1 Tier | La Senda | Zaragoza | Spain | |
| 1 Tier | La Sirena | Petrer | Spain | |
| 1 Tier | La Taberna del Chef del Mar | El Puerto de Sta María | Spain | |
| 1 Tier | La Taberna del Gourmet | Alicante | Spain | |
| 1 Tier | La Taverna del Clinic | Barcelona | Spain | |
| 1 Tier | La Trasiega | Getafe | Spain | |
| 1 Tier | La Tronera | Villadepalos | Spain | |
| 1 Tier | La Tropical | Los Alcázares | Spain | |
| 1 Tier | La Vieja Bodega | Casalarreina | Spain | |
| 1 Tier | Lajar de Bello | Playa de las Américas | Spain | |
| 1 Tier | Lalola | Sevilla | Spain | |
| 1 Tier | Landua | Mazaricos | Spain | |
| 1 Tier | Las Dos Lunas | Sant Antoni de Portmany/San Antonio Abad | Spain | |
| 1 Tier | Las Esparteras | Casarrubios del Monte | Spain | |
| 1 Tier | Lavanda | Robledo de Chavela | Spain | |
| 1 Tier | Leartá | Sevilla | Spain | |
| 1 Tier | Leña Marbella | Marbella | Spain | |
| 1 Tier | Les Amis | Pamplona | Spain | |
| 1 Tier | Les Magnòlies | Arbúcies | Spain | |
| 1 Tier | Lienzo | Valencia | Spain | |
| 1 Tier | Lilium | Arrecife | Spain | New |
| 1 Tier | Lillas Pastia | Huesca | Spain | |
| 1 Tier | Llantén | Valladolid | Spain | |
| 1 Tier | Lo Paller del Coc | Surp | Spain | |
| 1 Tier | Lobito de Mar | Marbella | Spain | |
| 1 Tier | Loreto | Jumilla | Spain | |
| 1 Tier | Los 33 | Madrid | Spain | New |
| 1 Tier | Los Guayres | Lomo Quiebre | Spain | |
| 1 Tier | Los Llaureles | Torazo | Spain | |
| 1 Tier | Los Sentidos | Linares | Spain | |
| 1 Tier | Lugaris | Badajoz | Spain | |
| 1 Tier | Lula by Aurora Torres | Los Montesinos | Spain | |
| 1 Tier | Lumbre | Casalarreina | Spain | |
| 1 Tier | Malak | Jaén | Spain | |
| 1 Tier | Malena | Gimenells i el Pla de la Font | Spain | |
| 1 Tier | Malvasía | Playa Honda | Spain | |
| 1 Tier | Mandukar | Villanueva de la Serena | Spain | |
| 1 Tier | Marangels | Sant Gregori | Spain | New |
| 1 Tier | Marc Fosh | Palma | Spain | |
| 1 Tier | Marchivirito | Badajoz | Spain | |
| 1 Tier | Mare | Cádiz | Spain | New |
| 1 Tier | Margues de Riscal Restaurant | Elciego | Spain | |
| 1 Tier | María de la O | Granada | Spain | |
| 1 Tier | Marisqueria Godoy | Málaga | Spain | |
| 1 Tier | Marmurio do Rio | Allariz | Spain | |
| 1 Tier | Marna | Pontevedra | Spain | New |
| 1 Tier | Married Cocina | Llanes | Spain | |
| 1 Tier | Maskarada | Lekunberri | Spain | |
| 1 Tier | Maymanta Ibiza | Santa Eulària des Riu | Spain | |
| 1 Tier | Meloxeira Praia | O Grove | Spain | |
| 1 Tier | Memoria Gustativa | Valencia | Spain | |
| 1 Tier | Mendi Goikoa Bekoa | Axpe | Spain | |
| 1 Tier | Mesón de Cándido | Segovia | Spain | |
| 1 Tier | Mesón El Centro | Puerto de Vega | Spain | |
| 1 Tier | Mesón El Granaíno | Elche | Spain | |
| 1 Tier | Mesón Octavio | Ciudad Real | Spain | |
| 1 Tier | Messina | Marbella | Spain | |
| 1 Tier | Miguel González | Ourense | Spain | New |
| 1 Tier | Miramar | Cambrils | Spain | |
| 1 Tier | Moderna Tradición | Logroño | Spain | New |
| 1 Tier | Molino de Alcuneza | Sigüenza | Spain | |
| 1 Tier | Monastrell | Alicante | Spain | |
| 1 Tier | Mont Bar | Barcelona | Spain | |
| 1 Tier | Monte | Miglieglia | Switzerland | |
| 1 Tier | Moral | Santa Cruz de Tenerife | Spain | New |
| 1 Tier | Morales | Murcia | Spain | |
| 1 Tier | Mu•na | Ponferrada | Spain | |
| 1 Tier | Muka | San Sebastián | Spain | |
| 1 Tier | Muxgo | Las Palmas de Gran Canaria | Spain | |
| 1 Tier | Nado | A Coruña | Spain | |
| 1 Tier | Nagai | Sant Joan de Labritja | Spain | |
| 1 Tier | Nairod | Barcelona | Spain | |
| 1 Tier | Nakeima | Madrid | Spain | |
| 1 Tier | Narbasu | Cereceda | Spain | New |
| 1 Tier | Nardi | Hervás | Spain | New |
| 1 Tier | Natxo Sellés | Cocentaina | Spain | |
| 1 Tier | Nectari | Barcelona | Spain | |
| 1 Tier | Nelson | Las Palmas de Gran Canaria | Spain | |
| 1 Tier | Noi Restaurant | Madrid | Spain | |
| 1 Tier | Nöla | Sigüenza | Spain | |
| 1 Tier | Nordestada | Portosin | Spain | |
| 1 Tier | Normal | Girona | Spain | |
| 1 Tier | Nova | Ourense | Spain | |
| 1 Tier | Nozomi Sushi Bar | Valencia | Spain | |
| 1 Tier | O Balado | Boqueixón | Spain | |
| 1 Tier | O Loxe Mareiro | Carril | Spain | |
| 1 Tier | O Secadeiro | Banzas | Spain | New |
| 1 Tier | O' fragón | Fisterra | Spain | |
| 1 Tier | Ochando | Los Rosales | Spain | |
| 1 Tier | Ola Martin Berasategui | Bilbao | Spain | |
| 1 Tier | Olivos Comida y Vinos | Barcelona | Spain | |
| 1 Tier | Omakase by Walt | Eivissa | Spain | |
| 1 Tier | Omakase Sushi Bar | A Coruña | Spain | |
| 1 Tier | Omeraki | Madrid | Spain | |
| 1 Tier | Open | Alicante | Spain | |
| 1 Tier | Origen | Carcaixent | Spain | |
| 1 Tier | Orobianco | Calp | Spain | |
| 1 Tier | Otoro Jukusei | Madrid | Spain | New |
| 1 Tier | Ovillo | Madrid | Spain | |
| 1 Tier | Pabú | Madrid | Spain | |
| 1 Tier | Palacio Ico | Teguise | Spain | |
| 1 Tier | Palodú | Málaga | Spain | |
| 1 Tier | Pascua | Salamanca | Spain | New |
| 1 Tier | Pedro Martino | Caces | Spain | |
| 1 Tier | Pepe Tomás | Torreagüera | Spain | |
| 1 Tier | Petit Comitè | Barcelona | Spain | |
| 1 Tier | Pico Velasco | Cantabria | Spain | |
| 1 Tier | Pilar Akaneya | Madrid | Spain | |
| 1 Tier | Piripi | Alicante | Spain | |
| 1 Tier | Playing Solo | Madrid | Spain | |
| 1 Tier | Polea | Murcia | Spain | |
| 1 Tier | Por Herencia | Murcia | Spain | |
| 1 Tier | Porrue | Bilbao | Spain | |
| 1 Tier | Prodigi | Barcelona | Spain | New |
| 1 Tier | Promesa | Málaga | Spain | New |
| 1 Tier | PUR | Barcelona | Spain | |
| 1 Tier | Quatre Molins | Cornudella de Montsant | Spain | |
| 1 Tier | Qué Leche | Las Palmas de Gran Canaria | Spain | |
| 1 Tier | Qüenco de Pepa | Madrid | Spain | |
| 1 Tier | Quimbaya | Madrid | Spain | |
| 1 Tier | Quimera | Sant Francesc de Formentera | Spain | |
| 1 Tier | Quince Nudos | Ribadesella | Spain | |
| 1 Tier | QuintaForca | Nulles | Spain | New |
| 1 Tier | Quirat | Barcelona | Spain | |
| 1 Tier | Radis | Jaén | Spain | |
| 1 Tier | Rafa | Madrid | Spain | |
| 1 Tier | Raff San Pedro | Cuenca | Spain | |
| 1 Tier | Raíces | Talavera de la Reina | Spain | |
| 1 Tier | Rausell | Valencia | Spain | |
| 1 Tier | RavioXO | Madrid | Spain | |
| 1 Tier | ReComiendo | Córdoba | Spain | |
| 1 Tier | Rei | Casares | Spain | |
| 1 Tier | Reina XIV | San Ildefonso | Spain | New |
| 1 Tier | Remenetxe | Muxika | Spain | |
| 1 Tier | Restaurante Amaren | Bilbao | Spain | |
| 1 Tier | Restaurante Ramón Freixa Tradición | Madrid | Spain | New |
| 1 Tier | Retama | Torrenueva | Spain | |
| 1 Tier | Revés Bistro | Santa Brígida | Spain | New |
| 1 Tier | RiasKru | Barcelona | Spain | |
| 1 Tier | Ribera del Río Miño | Las Palmas de Gran Canaria | Spain | |
| 1 Tier | Ricardo Temiño | Burgos | Spain | |
| 1 Tier | Rincón de Diego | Cambrils | Spain | |
| 1 Tier | Ríos O Freixo | Freixo | Spain | |
| 1 Tier | Roble by Jairo Rodríguez | Pola de Lena | Spain | |
| 1 Tier | Roig Robí | Barcelona | Spain | |
| 1 Tier | Ronquillo | Ramales de la Victoria | Spain | |
| 1 Tier | Rubén Miralles | Vinaròs | Spain | |
| 1 Tier | Sa Clastra | Es Capdellà | Spain | |
| 1 Tier | Sa Llagosta | Fornells | Spain | |
| 1 Tier | Sa Pedrera d´es Pujol | Sant Lluís | Spain | |
| 1 Tier | Salitre | A Coruña | Spain | |
| 1 Tier | Samsha | Valencia | Spain | |
| 1 Tier | San Sebastián 57 | Santa Cruz de Tenerife | Spain | |
| 1 Tier | San-Hô | La Caleta | Spain | |
| 1 Tier | Santerra | Madrid | Spain | |
| 1 Tier | Saó by Vicenç Fajardo | Fonteta | Spain | |
| 1 Tier | Sato i Tanaka | Barcelona | Spain | |
| 1 Tier | Seaside en Grand Hotel Residencia | Maspalomas | Spain | |
| 1 Tier | SeBE | Costa Teguise | Spain | |
| 1 Tier | Sen Omakase | Madrid | Spain | |
| 1 Tier | Serrano | Astorga | Spain | |
| 1 Tier | Sibaritas Klub | Valladolid | Spain | |
| 1 Tier | Silabario | Vigo | Spain | |
| 1 Tier | Silbo Gomero | San Cristóbal de la Laguna | Spain | |
| 1 Tier | Simpar | Santiago de Compostela | Spain | |
| 1 Tier | Simposio | San Antonio de Benagéber | Spain | New |
| 1 Tier | Sisè | Lleida | Spain | New |
| 1 Tier | Slow & Low | Barcelona | Spain | |
| 1 Tier | Smoix | Ciutadella | Spain | |
| 1 Tier | Snob Cocktail&Food | Pamplona | Spain | New |
| 1 Tier | Sobretablas | Seville | Spain | |
| 1 Tier | Sol Post | Sant Francesc de Formentera | Spain | |
| 1 Tier | Sopitas | Arnedo | Spain | |
| 1 Tier | Soy Kitchen | Madrid | Spain | |
| 1 Tier | Sr. Cangrejo | Sevilla | Spain | |
| 1 Tier | StreetXO | Madrid | Spain | |
| 1 Tier | Suculent | Barcelona | Spain | |
| 1 Tier | Suite 22 | Valladolid | Spain | |
| 1 Tier | Sukaldean Aitor Santamaria | San Sebastián | Spain | New |
| 1 Tier | Surtopía | Madrid | Spain | |
| 1 Tier | Suto | Barcelona | Spain | |
| 1 Tier | Ta-Kumi | Marbella | Spain | |
| 1 Tier | Ta-Kumi Málaga | Málaga | Spain | |
| 1 Tier | Tabaiba | Las Palmas de Gran Canaria | Spain | |
| 1 Tier | Taberna Pedraza | Madrid | Spain | |
| 1 Tier | Taller Arzuaga | Quintanilla de Onésimo | Spain | |
| 1 Tier | Tamarises Izarra | Algorta | Spain | |
| 1 Tier | Taste 1973 | Costa Adeje | Spain | |
| 1 Tier | Tatau | Huesca | Spain | |
| 1 Tier | Taúlla | Murcia | Spain | |
| 1 Tier | Tavella | Valencia | Spain | |
| 1 Tier | Terra | Fisterra | Spain | |
| 1 Tier | Terra Olea | Córdoba | Spain | |
| 1 Tier | Terra Palencia | Palencia | Spain | |
| 1 Tier | Terraza Carmona | Vera | Spain | |
| 1 Tier | Terreo Cocina Casual | A Coruña | Spain | |
| 1 Tier | The View | Sant Josep de Sa Talaia | Spain | |
| 1 Tier | Tierra | Torrico | Spain | |
| 1 Tier | Tierra y vino | Samaniego | Spain | New |
| 1 Tier | Torre de Sande | Cáceres | Spain | |
| 1 Tier | Toshi | Valencia | Spain | |
| 1 Tier | Tragatá Málaga | Málaga | Spain | New |
| 1 Tier | Tram-Tram | Barcelona | Spain | |
| 1 Tier | Trasiego | Barbastro | Spain | |
| 1 Tier | Trasto | Valladolid | Spain | |
| 1 Tier | Trattoria del Mar | Ibiza | Spain | |
| 1 Tier | Treintaitrés | Tudela | Spain | |
| 1 Tier | Trèsde | Madrid | Spain | New |
| 1 Tier | Tresmacarrons | El Masnou | Spain | |
| 1 Tier | Treze | Madrid | Spain | |
| 1 Tier | Tribeca | Sevilla | Spain | |
| 1 Tier | Triciclo | Madrid | Spain | |
| 1 Tier | Tripea | Madrid | Spain | |
| 1 Tier | Troqué | La Caleta | Spain | New |
| 1 Tier | Túbal | Tafalla | Spain | |
| 1 Tier | Tupío | Miajadas | Spain | |
| 1 Tier | Txispa | Atxondo | Spain | |
| 1 Tier | Venezuela | San Pedro del Pinatar | Spain | |
| 1 Tier | Veratus | Jarandilla de la Vera | Spain | New |
| 1 Tier | Versátil | Zarza de Granadilla | Spain | |
| 1 Tier | Vértigo | Doade | Spain | New |
| 1 Tier | Viavélez | Madrid | Spain | |
| 1 Tier | Víctor Sánchez-Beato | Toledo | Spain | |
| 1 Tier | Vicus | Pals | Spain | |
| 1 Tier | Vidocq | Formigal | Spain | |
| 1 Tier | Villa Más | Sant Feliu de Guíxols | Spain | |
| 1 Tier | Villa Paramesa | Valladolid | Spain | |
| 1 Tier | Villena | Segovia | Spain | |
| 1 Tier | Villoldo | Madrid | Spain | |
| 1 Tier | Vinoteca García de la Navarra | Madrid | Spain | |
| 1 Tier | Virrey Palafox | El Burgo de Osma | Spain | |
| 1 Tier | Voramar | Portbou | Spain | |
| 1 Tier | Windsor | Barcelona | Spain | |
| 1 Tier | Xanglot | Valencia | Spain | |
| 1 Tier | Xemei | Barcelona | Spain | |
| 1 Tier | Xerta | Barcelona | Spain | |
| 1 Tier | Yandiola | Bilbao | Spain | |
| 1 Tier | Yume | Avilés | Spain | |
| 1 Tier | Zalacain | Madrid | Spain | |
| 1 Tier | Zaldiaran | Vitoria | Spain | |
| 1 Tier | Zaranda | Palma | Spain | |
| 1 Tier | Zazpi STM | San Sebastián | Spain | |
| 1 Tier | Zelai Txiki | San Sebastián | Spain | |