A plant for building tyres for vehicle wheels includes: a first winding station configured to simultaneously wind a first elongated element and a second elongated element of a first type, respectively on a first winding support and on a second winding support in respective first axial positions; an unwinding station configured to simultaneously unwind an elongated element of the first type and an elongated element of the second type from said first winding support or from said second winding support; and a building line comprising at least one forming drum operatively associated with the unwinding station to simultaneously receive an elongated element of the first type and an elongated element of the second type from said first winding support or from said second winding support.