[ES] A feasibility study for the opening of a restaurant in the city of Valencia will be carried out in this business plan. The area will focus on the Aragon area, facing the Mestalla football stadium. It is important to bear in mind that there is a wide variety of gastronomic products in this area, as well as the type of kitchen offered by these restaurants. This project will therefore target a more selective, different audience with different culinary tastes, as this will reduce competition and attract customers who do not find in these restaurants the type of room and gastronomy they are looking for. This business concept, commonly referred to as “spending”, is beginning to become an important place on the market. This is why, due to the fact that the situation of the Spanish economy is starting to improve and there is more consumption spending, it has been considered a good time to assess this type of investment. During this analysis, a number of studies will be launched and action plans will be drawn up to assess their feasibility. The area where spending would be located will be analysed to determine whether it is attractive to introduce a concept of fusion cooking combining Spanish food with other gastronomic cultures, taking advantage of the location and overcrowding of audiences on key days due to their proximity to the city’s football stadium. Once the strategic and marketing analyses have been carried out, where the services to be offered and the dishes that will form the charter will be explained in detail, the organisational structure and the various jobs will be analysed, describing the activity to be carried out by each worker and the legal form of the restaurant. It will then analyse the economic and financial situation, draw up a balance sheet and profit and loss account, as well as liquidity, debt and profitability ratios. In addition, the different investments needed to cope with the start of the activity, as well as the need for funding required to carry them out, will be examined. In conclusion, this business plan will make it possible to know all the factors and variables necessary to consider the viability of the project analysed.