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.