Is it acceptable to swindle the state when the state swindles you? This is the doubt that grips Claudia, a young art restorer who manages to make ends meet thanks to her grandma’s pension, because the Superintendence is late paying her. When her grandma suddenly passes away, bankruptcy seems to be looming, so Claudia, with the complicity of her staff, “freezes” her grandma so she can continue to collect her pension until the state pays her what she is due. Just when the solution to Claudia’s problems seems finally close, Simone Recchia, the most incorruptible - and clumsiest - officer in the Tax Police, falls hopelessly in love with her. Amidst ingenious deceptions, disguises and misunderstandings, the young art restorer’s scam will begin to melt like a frozen.