On Avenida Corrientes, the Teatro Municipal General San Martín (TGSM) rises between party walls in the heart of downtown Buenos Aires. Designed by Mario Roberto Álvarez and Macedonio Oscar Ruiz in 1954, this building comes to address an artistic and cultural issue common to the large cities of America. It stands as one of Argentina's most important theaters, providing spaces for theatrical and cinematic performances as well as art exhibitions. Spanning 30,000 square meters, it constitutes a theater complex alongside the General San Martín Cultural Center, operating independently.

Depending on the aesthetics of a space, the economy of the materials or even their long-term maintenance, there are various types of ceilings that are capable of meeting the technical and functional needs of architectural projects. Regardless of their manufacturing method, whether industrialised or handcrafted, ceilings represent a constructive element that constitutes the finish or interior cladding of roofs.