99 Sushi Bar Hermosilla is a sushi-focused restaurant that gives Madrid, Spain a clear reason to appear on a dining shortlist. The draw is fish quality, rice craft and a tightly paced counter experience; at a luxury, special-occasion price point, it should be judged as a deliberate destination meal. For readers using this as a watchlist entry, the appeal is strongest as a serious, reservation-worthy meal rather than a casual fallback.