In this movie, several stories are intertwined via familial bonds, even though the action takes place in Argentina and Spain. The movie is somewhat muddled for it. It involves the marriage for convenience of a Spanish woman with an Argentinian man in Argentina, because she wants to adopt a child (this story is underdeveloped). In Spain, a father (named Pedro) has a dysfunctional relationship with his son, with his best girl friend Gloria (not a girlfriend per se), and with his mother, who lives in Argentina. The movie begins on New Year's Eve, with everybody writing down their wishes and tying them to balloons filled with helium (hence the title of the movie). As the movie unfolds, Gloria is diagnosed with cancer, which serves as a catalyst to the denouement of the action.
The acting is somewhat uneven. The character portraying Pedro is mostly over the top, and his relationship with his son and his mother (an excellent China Zorilla) is not credible. The movie is interesting, although it takes its time to move the action forward. Nonetheless, it is entertaining in spite of its obvious flaws.
On a side note, the IMDB's page for this movie has the wrong poster. The poster there is for a movie called Make a Wish, which appears to be a horror movie (although disfunctional families sometimes are horrors stories).
Seven stars out of ten.