Today’s competitive environment of start-ups creates the urgent need to excel from competitors and differ from other companies in order to reach a good position in the current market. The start-up Workaround GmbH (ProGlove) has managed to position itself at the upper end of the global wearables’ industry in Germany. After almost 3 years working at this company, I would like to evaluate if Spain is a good option to establish a new office and contribute further to aim the ProGlove’s vision of being top 1 worldwide in their sector. The purpose of this study is to do a market research and an exhaustive business plan by focusing on increasing the income and visibility of the company mainly in Spain and secondly in France, Portugal and Italy. In order to reach the stated purpose, a deeper understanding of market trends, as well as a detailed business model for the new establishment have been analysed. Afterwards, a realistic Marketing Plan together with a Human Resources and Operational Plan are defined to bring an overview of what and how would be implemented in the new company’s project. Finally, as a centre of discussion of this master thesis, future sales in Spain, France, Portugal and Italy have been estimated. According to these results, the profit and loss account, as well as the funding, the cash-flow forecast, the investment plan and all the economic and financial aspects have been defined in order to have a conclusive response of the profitability and viability of this project.