In the past year, I've had memorable meals at
3 Pierre Gagnaire France
4 Mugaritz Spain Chefs Choice
11 L'Astrance France
Memorable, each and every one. I recommend lunches rather than dinners. In France. The price is significantly less. In Spain, I don't think there is any difference between lunch and dinner prices.
Pierre Gagnaire was fascinating, but a bit more odd in terms of tastes. I'll definitely return to Mugaritz and L'Astrance when in the area and able to get reservations. (L'Astrance is notoriously difficult to get in.)