The objective of this project is determining of viability to open a medical rehabilitation and physical therapy center in Jesús María district. To corroborate whether the center is viable, the project focuses on analyzing the possible profitability to obtain taking into account various factors.The project is divided into ten chapters, the first chapter being the general aspects. Among the aspects are the objectives to be achieved with the research, characteristics of the sector in the meeting of the project and the analysis of the Peruvian economic environment.In the subsequent two chapters, it identifies the legal and tax aspects to which the project is based and defines the organizational design that will take the form according to the identification of the type of service and its characteristics. In addition, it analyzes the methodological aspects through various techniques.In chapt...