Pau works as an orderly at a hospital, a job that gives him the quiet, unsettling chance to watch the bodies of young women brought to the morgue. One day the body of Anna Fritz, a beautiful and desirable actress, arrives, and Pau cannot resist taking a photo and sharing it with a friend, Iván, who quickly arrives with Javi to view her nude body.
Iván ponders out loud whether it could be possible to rape a corpse, and Pau suggests that saliva must be used for lubrication. When asked if he knows this from past experience, Pau confesses that he has indeed raped the corpse of a girl around seventeen or eighteen.
Iván soon decides that he wants to rape Anna's corpse and begins, prompting Pau to offer that he take a turn after Iván. Javi reacts with disgust and refuses to participate.
During their disturbing act of necrophilia, Anna suddenly returns to life and opens her eyes while Pau is still engaged. She cannot move, but the terror in her gaze is unmistakable. Pau screams in shock as the others rush in.
The men are faced with two choices: report Anna's revival and face rape charges, or murder her and cover up their crimes. Pau and Iván both want to hide their crime, but Javi pushes for them to save Anna and take responsibility for what they have done.
The three men argue, and Iván unintentionally kills Javi. Without Javi to intervene, Ivan is set on killing Anna. He convinces Pau that he would be an accessory to Javi's murder and that there is no way Anna would stay silent if she is left alive.
They decide to smother her with bunched-up sheets so no mark is left on her body. While Ivan disposes of the evidence, Pau cleans Anna's body and covers her in a white sheet. As he is about to leave, Pau tells Anna to pretend she is dead, and it is revealed that he faked the murder.
Ivan returns and they both leave the room. As they are about to get on the elevator, Ivan checks his wallet and realizes he forgot his card in the morgue. Pau unsuccessfully tries to convince him to leave, saying he will pick it up the next day.
Ivan opens the door to see Anna putting on a hospital gown. He furiously starts to choke Pau, accusing him of conspiring to blame all of it on him. He finally stops, declaring that he no longer cares if Pau goes to jail. Anna sneaks up behind him and stabs him twice, bleeding to death from the neck wound. Pau cries, saying that Ivan had already said he would leave. Silent, Anna repeatedly stabs Pau. Anna is then seen staring off with tears in her eyes and blood spatter on her face.