Nacho, a young man in his mid-thirties, is losing control of his life. In order to finance his various addictions, he has accumulated large debts with dangerous moneylenders. Fearing he no longer has control over himself, he flees to the city, leaving everything behind. There, he meets a woman who is older than him and falls in love with her. Lucia is very supportive of his development into a better and more adult Nacho. As Nacho’s mother is lying on her deathbed, he is forced to return home and face everything he had left behind.

Fernando (Fernando Tejero) is a loser. A gray type, without ambition, that works like bookcases distributor in a supermarket of the quarter. In his free short whiles, he is a substitute keeper of a football team, a third regional one. In all the season he has not played a single minute. But the last Sunday of the league the referee indicates penalty and the regular keeper injures itself. Fernando must occupy the goal for the first time. If penalty scores, the team of the district will proclaim champion. If no, all the effort of a year will not have been worth for anything. When the penalty is just about to be kicked, a group of indignant fans with the referee invades the field and prevents the kick. The competition committee decides that the penalty must play the following Sunday, in the same goal, with same players and the field closed to the public. El Penalti más largo del mundo, (The Longest Penalty Shot in the World) is exactly the history of that week of delay.

What should you do if you are young, handsome but your life is terribly boring? Of course to die! Who can help you? Of course, two your best friends. But what if assisted suicide becomes an original way to earn? When a business plan comes to mind to the three adventurers they are no longer up to the death!