In Magical Girl, Luis (Luis Bermejo) is the unemployed father of a terminally ill young girl. He is desperate to grant his daughter’s dying wish, which is to own the ridiculously expensive dress of her favorite Japanese cartoon character “Magical Girl Yukiko”. Out of sheer desperation, and after a brief sexual encounter with a married woman, Luis decides to blackmail Bárbara (Bárbara Lennie), a mentally troubled woman that hides a dark secret past. Bárbara seeks help from the only person she can trust, an old math professor named Damián (José Sacristan) whose involvement starts a series of betrayals between the characters which will ultimately bring doom to their already troubled lives.