[EN] The purpose of this business plan is to study the viability of buying and selling premises in Teruel, in the historic centre, where the Restauración de Teruel restaurant has been operating since the end of 2014. This operation will be financed by funds provided by the Hotel Hospeda Teruel, the operation of the Restauración de Teruel restaurant itself and by obtaining a loan. Below, we will make a brief description of the purchase and sale operation under study and some of the elements that will be part of this operation. The purchasing party will be the company Compra Teruel SL, and we will explain the reasons for carrying out the operation with this company, the characteristics of the establishment we want to buy, as well as its price and form of financing. Compra Teruel SL, has signed the lease contracts with the owners of the Hotel Hospeda Teruel and the restaurant Restauración de Teruel. The Hospeda Teruel hotel is the mainstay of Compra Teruel SL, as it is its oldest source of income, that is, the first source of income that this company had. On the other hand, Compra Teruel SL provides catering services and hostelry advice sporadically as we will explain later. And finally, Restauración de Teruel is the business that is currently being operated in the premises whose purchase is the result of a study in this business plan. TFGM