A plant for building tyres of at least two different models for vehicle wheels, includes at least a tyre building line, which in turn, includes: a plurality of work stations arranged according to a sequential series, each work station being adapted for building at least one structural component of each tyre and assembling at least one elementary component; at least one handling device for the tyres being processed on the respective forming supports associated to each work station; and at least one transfer device adapted for transferring the tyre being processed on its forming support from any first work station of the sequential series to any other second work station not adjacent thereto of the sequential series, so that the tyre being processed on its forming support only passes in the first and second work stations.