Spain is a culinary paradise and offers a diverse range of restaurants and cuisines to suit every taste. Here are the 20 best restaurants in Spain:

1. El Celler de Can Roca, Girona: A three-Michelin-starred restaurant run by the Roca brothers, known for their avant-garde Catalan cuisine.
2. Azurmendi, Larrabetzu: A three-Michelin-starred restaurant serving innovative Basque cuisine.
3. Martin Berasategui, Lasarte-Oria: A three-Michelin-starred restaurant led by renowned chef Martin Berasategui, featuring Basque-inspired cuisine.
4. Disfrutar, Barcelona: A two-Michelin-starred restaurant serving playful and creative Mediterranean-inspired cuisine.
5. Mugaritz, Errenteria: A two-Michelin-starred restaurant run by chef Andoni Luis Aduriz, known for his avant-garde Basque cuisine.
6. DiverXO, Madrid: A three-Michelin-starred restaurant by chef David Muñoz, featuring experimental Spanish cuisine.
7. Tickets, Barcelona: A one-Michelin-starred restaurant by Albert and Ferran Adrià, offering innovative tapas.
8. Quique Dacosta, Denia: A three-Michelin-starred restaurant serving creative Mediterranean cuisine.
9. ABaC, Barcelona: A three-Michelin-starred restaurant offering contemporary Catalan cuisine.
10. Aponiente, El Puerto de Santa Maria: A three-Michelin-starred restaurant specializing in seafood, run by chef Angel Leon.
11. Cenador de Amós, Cantabria: A two-Michelin-starred restaurant featuring creative regional cuisine.
12. Atrio, Caceres: A two-Michelin-starred restaurant serving modern Spanish cuisine.
13. Etxebarri, Axpe: A one-Michelin-starred restaurant known for its grilled meats and seafood.
14. Casa Marcial, Asturias: A two-Michelin-starred restaurant offering traditional Asturian cuisine with a modern twist.
15. Ricard Camarena, Valencia: A one-Michelin-starred restaurant featuring creative Mediterranean cuisine.
16. Belcanto, Lisbon (Portugal): A two-Michelin-starred restaurant led by chef Jose Avillez, serving contemporary Portuguese cuisine.
17. Elkano, Getaria: A one-Michelin-starred restaurant specializing in grilled fish and seafood.
18. El Portal, Ezcaray: A one-Michelin-starred restaurant serving traditional La Rioja cuisine with a modern twist.
19. Ca l’Enric, Olot: A one-Michelin-starred restaurant offering creative Catalan cuisine with local ingredients.
20. Noor, Cordoba: A one-Michelin-starred restaurant by chef Paco Morales, offering contemporary Andalusian cuisine with a focus on Moorish flavors.

These restaurants represent some of the best culinary experiences in Spain, and each one offers a unique and unforgettable dining experience.