Mediterranean cooking built on recognisable flavours, top Spanish produce and a measured dose of technique, following the seasons strictly, so the carta changes as each ingredient peaks. There are two tasting menus of six and ten passes that gather the house's best-known dishes, including a foie gras with 18-year-old Fundador brandy and roast grouper with beurre blanc and caviar.

Élkar, which means 'together' in Basque, opened in late 2021 as a Basque haute-cuisine restaurant uniting two chefs: Sergio Ortiz de Zárate, a Michelin-starred specialist in seafood, and Beñat Ormaetxea, a winner of Spain's national young chefs award and a game specialist. Their cooking set fish from Santurce, Hondarribia and Getaria against produce from the Aranjuez market gardens, and diners entered through a wine cellar of more than 300 references. The 2025 relaunch under Aramark kept the name and the view and turned the carta Mediterranean.

Dishes from the relaunch give the flavour: a Cantabrian anchovy on toasted brioche with tomato butter, confit artichokes, white asparagus with Ibérico jowl, crisp artichoke and parsnip purée, puntalette pasta with Galician blue lobster, cockles, americaine sauce and codium seaweed cream, roast grouper with beurre blanc, beluga caviar and confit beans, and Ibérico presa with demi-glace, kumquat, rice cake and pickled onion. To finish, an opera cake with a chocolate sphere and coffee butter ganache.

The cellar holds more than 180 Spanish and international references, with singular wines and spirits. Four private rooms, all fitted with audiovisual equipment, take groups of eight to thirty, for business meetings or private celebrations with the city below. After the meal, Élkar Club in the tower's hall carries on into the evening with signature cocktails and music.