Located in Madrid's Plaza del Sol, Km. 0 is the point from which all distances in Spain are measured from the capital. In Km. 0, it is also the meeting point for a gallery of characters. Bored, affluent housewife Marga (Concha Velasco) meets up with gigolo Miguel (Jesus Cabrero), who co-habitates with gay Benjamin (Miquel Garcia). Sergio, a soon-to-be-married office clerk who can't wait to lose his virginity, makes the acquaintance of prostitute Tatiana (Elisa Matilla), while gay dancer Bruno (Victor Ullate Jr.) meets Maximo (Armando delRio). Meanwhile, wannabe director Pedro (Carlos Fuentes) arranges to meet up with Silvia (Merce Pons), an actress who wants to work in musicals directed by Gerardo (George Corraface), and bartender Mario (Tristan Ulloa) is caught between Amor (Silke), who wants to marry him, and her little sister Roma (Cora Tiedra), who is truly in love with him.