Cobb, a skilled thief who commits corporate espionage by infiltrating the subconscious of his targets is offered a chance to regain his old life as payment for a task considered to be impossible: "inception", the implantation of another person's idea into a target's subconscious.

Madrid, Spain, 1975; shortly after the end of the Franco dictatorship. Six months after the mysterious death of his lover, a prestigious tailor, a married woman visits the office of the young Germán Areta, a former police officer turned private detective, to request his professional services.

Joel Barish, heartbroken that his girlfriend underwent a procedure to erase him from her memory, decides to do the same. However, as he watches his memories of her fade away, he realises that he still loves her, and may be too late to correct his mistake.