The best meal we had in P.V. was at Vitea on the malecon (boardwalk). It was so good we went twice. The service was first class, far better than service I get at home in Houston, much less in Puerto Vallarta, and the food was almost perfect. In fact, the "BBQ" snapper was perfect. Not BBQ like a Texas sugary tomato based BBQ sauce, but something so much more refined and elegant. Served with julienned vegetables on a bed of wilted spinach, the snapper was the best meal I've had since Paris.
Go to Vitea. <http://www.viteapv.com/>