Operating legally is not an option: it is the foundation on which any sustainable gastronomic business is built. These concepts cover licenses, taxation, labor regulations and food safety.
The 19 legal and tax terms for restaurants in Spain: licenses, HACCP, hospitality VAT, collective agreement, LLC vs self-employed and more.
Operating legally is not an option: it is the foundation on which any sustainable gastronomic business is built. These concepts cover licenses, taxation, labor regulations and food safety.
Municipal authorization to operate the business. Verifies compliance with urban planning, health and safety regulations for the premises.
Authorization from the health authority. Confirms the establishment meets hygiene standards for food handling.
Municipal permit to install tables on public roads. Temporary in nature, renewable annually, with specific hours and dimensions regulations.
Authorization to play music on the premises. Requires payment of royalties to SGAE and/or corresponding collecting societies.
Preventive food safety system mandatory in the EU. Implementation is a requirement for the health license.
Mandatory training for anyone working with food. Certification is required for hiring.
Food and table service at 10%. Alcoholic beverages at 21%. Separate tax bases mandatory in invoicing.
Most common legal structure in hospitality. Limits liability to contributed capital and offers tax advantages above certain revenue levels.
Self-employment regime. Option for small businesses with a single owner. Variable contributions based on income since 2023.
European regulation requiring information on the 14 mandatory declaration allergens in each dish served.
Legal obligation to record each employee's working hours. Fines starting at 626€ per employee without records.
Policy covering third-party damages (food poisoning, accidents). Not legally mandatory but essential in practice.
Business Activities Tax. Businesses with turnover under 1M€ are exempt, but registration in the corresponding category is mandatory.
Tax regime where you pay tax on actual profit (revenue minus deductible expenses). The most common for restaurants with revenue.
Tax regime based on modules, not actual profit. Limited to small businesses with specific requirements.
Non-disclosure agreement. Used in business transfers, due diligence and supplier agreements to protect sensitive information.
Legal protection of the restaurant name, logo and identifying elements. Registration with OEPM for national protection.
Process of registering the brand with the Spanish Patent and Trademark Office. Protection for 10 years, renewable.
End of employment relationship: dismissal, resignation, end of temporary contract. Each type has its own compensation and deadlines according to the collective agreement.
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