一家公司的四个创办人必须在短时间内决定要由谁来为大家背黑锅,为了逃漏税去坐牢。片名的七年就是他们可能面临的刑期。The four attractive founders of a highly successful company are in a bind. The Spanish equivalent of the IRS are investigating them, and are soon to find that they have been guilty of a massive tax fraud. But there is a way out, one of them needs to take the fall, confessing to everything and going to prison for seven years. Not surprisingly, none of them want to go to prison. They decide to hire a mediator, to work out whom will take the fall for the other three.