Alma is a popular Spanish restaurant in Siargao. It is located close to General Luna port, with both indoor and al fresco seating, that has nice views of the ocean. 

Alma is well-known for its paella, and other Spanish dishes. Here are some of the best dishes I've tried there.

Seafood Paella
Slow Cooked BBQ Pork Ribs
Fish and Chips
Battered Squid with Shiitake

The food here can be pricey, ranging from PHP300 to around PHP1000 per dish, but I can say that they are really worth it. Every single dish I've tried is delicious and I would highly recommend this place if you are looking for a nice place to dine in.