The differences are small, but if you ask a Portuguese, they're enormous. Portuguese salt cod fritters are made with salt cod, potatoes, onion, garlic, eggs, and parsley. They shape beautifully into balls or lovely quenelles (ovals). Spanish bacalao fritters are made from the same ingredients but also contain flour and frequently baking soda for lightness. Oftentimes saffron or turmeric are added for flavor and color. They also have an irregular, crunch shape.