A restaurant or bar in Spain mainly pays VAT (10% for consumption on the premises and 21% for certain services), quarterly Personal Income Tax (IRPF) if the owner is self-employed, or Corporate Income Tax if it operates as a private limited company (SL) or public limited company (SA). In addition, it must settle employee withholdings and, in some cases, the Tax on Economic Activities (IAE). The choice between direct estimation and the modules regime is key to optimising the tax burden.

The modules regime (objective estimation) is a simplified taxation system for Personal Income Tax (IRPF) in which earnings are calculated on the basis of objective parameters such as the number of tables, employees or installed power, instead of actual income and expenses. It is advisable when the business has high margins and turnover that is difficult to evidence, but it is not always the most advantageous option. Our advisers analyse which regime is most beneficial for you according to your actual figures.

The hospitality collective bargaining agreement regulates the minimum employment conditions in the sector: base salaries by professional category, maximum working hours, rest periods, holidays, supplements for night work and public holidays, and dismissal procedures. There are provincial and regional agreements that may improve on the national agreement. Non-compliance is one of the most frequent causes of penalties in labour inspections in the sector.

Yes. Since May 2019, all companies have been required to keep a daily record of their employees’ working hours, regardless of the sector. In the hospitality industry, with split shifts, night work and work on public holidays, this record is particularly complex. Non-compliance can result in penalties of between 626 and 6,250 euros per worker. At Blegal we help you implement a correct and audited system.

Tips received directly by the worker are taxed as earned income on their Personal Income Tax (IRPF) and must be reported to the employer for correct contribution to Social Security. Tips managed centrally by the company (e.g. through payment terminals) must be included on the payslip. Incorrect management can give rise to contingencies in inspections. We design the correct protocol for your business.

In order to open a restaurant in Spain you generally need: a municipal activity licence or responsible declaration, an opening licence, registration with the regional health register, a food handler’s certificate and, where applicable, a terrace licence. Requirements vary depending on the municipality and the autonomous region. We advise you on every step of the opening process.

As a self-employed worker, the owner is liable with their personal assets and pays Personal Income Tax (IRPF). As a private limited company (SL), personal assets are protected and Corporate Income Tax (IS) is paid, generally at 25%, or at 23% for SMEs. From certain profit levels onwards, the SL is usually more tax-efficient. If there are several partners, the company also makes it easier to regulate rights and obligations. We analyse your specific case before making a recommendation.

The Rider Law (Royal Decree-Law 9/2021) establishes that delivery riders working for digital platforms under their management algorithm must be considered employed workers, not self-employed. If your restaurant uses its own delivery riders or has an agreement with delivery platforms, you need to be aware of the employment implications in order to avoid penalties and claims.

A comprehensive hospitality consultancy covers: tax management (VAT, IRPF, Corporate Income Tax), employment (contracts, payroll, social security, collective bargaining agreement), legal (contracts, licences, leases) and accounting. At Blegal we add proactive tax planning, support during inspections and assistance with strategic decisions such as openings, expansions or changes of legal form.

The cost of a consultancy for the hospitality industry varies depending on the size of the company, the number of employees and the services contracted. In general, for a small bar or restaurant the monthly cost can range from 150 to 400 €, including tax and employment services. For chains or hospitality groups, the price is adapted to the volume. Request a personalised, no-obligation quote.

A generalist consultancy is familiar with general tax and employment regulations. One specialising in the hospitality industry is also familiar with the sector’s collective bargaining agreement, the specific tax regimes (modules, reduced VAT on food), the particularities of kitchen inspections and the treatment of tips, public holidays and overtime in this sector. That specialisation translates into fewer mistakes, fewer penalties and better strategic advice.

The Labour Inspectorate in the hospitality industry pays particular attention to: time recording, contracts adapted to the collective bargaining agreement, correct contributions, occupational risk prevention and the treatment of tips. At Blegal we carry out preventive labour audits to detect irregularities before the inspection arrives, and we accompany you throughout the process if a visit takes place.

Yes. High staff turnover is one of the most demanding features of the hospitality sector. We handle Social Security registrations and deregistrations, seasonal, part-time, permanent-seasonal and works or services contracts swiftly and without errors. We have digital systems in place to make the process fast and traceable.

Yes. We advise on the drafting of partners’ agreements, on the choice of the most suitable legal form (SL, SCP, CB, etc.), on the distribution of shares and on the taxation of remuneration for partner-administrators. Avoiding conflicts from the outset is far more efficient than resolving them later on.

Yes. We have experience in managing hospitality groups with several premises, franchises and fast-food chains. We coordinate the tax and employment management centrally, adapting to the structure of each group.

Yes. Each hospitality format has its own particularities in terms of tax, employment and licences. A food truck is taxed differently from a fixed location; a dark kitchen has implications under the Rider Law if it uses delivery riders. We are familiar with all of them.

To get started we need: the tax identification number (NIF) of the owner or company, registration documentation with the Tax Authorities and Social Security, the latest tax returns filed, contracts and payroll for current employees, and a certificate of standing with the AEAT and the General Treasury of the Social Security (TGSS). Our team guides you step by step through the handover process from your current consultancy.

Yes. The first consultation is completely free and with no obligation. We analyse your current situation, explain what we can do for your business and present you with a personalised quote.

Yes. We work 100% digitally with clients throughout Spain. We use secure platforms for the exchange of documentation and we offer meetings via video call. You do not need to travel in order to receive a complete and professional consultancy service.

We have an urgent response protocol for critical situations such as labour inspections or the need for an ERE/ERTE (collective dismissal/temporary lay-off). In these cases we guarantee a response within 2 hours on working days. Your peace of mind is our priority.