[EN] In this work it has been considered entrepreneurship as an alternative to paid employment, by creating a toy library service company. First, a comprehensive statement of the state of existing art on entrepreneurship and a case study is performed similar services. Secondly, a business plan, which takes into account the different aspects of production services, logistics, marketing and sales, finance, cost and competitor analysis, in addition to conducting a SWOT analysis is performed. Finally, the results obtained are presented, and from the these results, business viability is analyzed and finally the final conclusions are drawn. TFGM