Roger Gual directs the theatrical adaptation of Smoking Room, the film he wrote and directed together with Julio D. Wallovits and which was a blockbuster in 2002. This production is performed by Secún de la Rosa, Miki Esparbé, Manuel Morón, Manolo Solo, Edu Soto and Pepe Ocio among others.
The Spanish branch of an American company is obliged to enforce the smoking ban within its offices. From now on, those who want to smoke during working hours should do so in the street.
Ramírez, one of the employees, decides to join signatures against what he considers unfair and out of place. He pretends that an unoccupied room is used in the office as a smoking room.