I saw this in the cinema earlier in the year, and now again on DVD.
I must say that I'm even more impressed the second time around.

Amenabar directs with care and passion, never overplaying the
sentimentality or sensationalism of the story (based on a true
case), and subtly bringing out all the moral complexities.

The opening scenes of the film are an example of Amenabar's craft
and the stunning performances of two of the principle players -
Javier Bardem and Belén Rueda. We only hear Ramón's (Bardem's) voice
to begin with, and then we are introduced to the lawyer, Julia
(Rueda) who is to visit him. She arrives at Ramón's house and is
lead up the stairs, when we see for the first time that Ramón is
confined to a bed. The lawyer talks to him, he is unable to move
apart from his head, but has an open, friendly, smiling face. There
is a pause, and a slightly troubled look on Julia's face before she
asks; `Why choose death?' The whole is played out to perfection.

The stark truth at the heart of the film is articulated by
Ramon: `the person who really loves me will be the one who helps me
die. That's love.' The real moral dilemma is not that Ramon wants to
die (since he is rational, intelligent, and utterly determined to
end his life) but that those around him struggle to accept that this
decision can be sanctioned by those that love him. For them to
consent to his wishes, means that they must give up the presence in
their lives of this remarkable man: to demonstrate love by giving up
the object of love.

The film carefully avoids any simple answers to the issue, the only
real straightforward character being an ignorant disabled priest who
presents his own rather facile and inhumane rationale.

In a perverse way, this is one of the most life-affirming films I
have come across in some time. Ramon touches the hearts of so many
around him, and yet it is the greatest act of love to allow him to
die. As Ramon says, life is a right, not an obligation.

The performances are universally good, but Bardem's is simply
astonishing. It is a faultless, charismatic portrayal of a warm,
charming, intelligent and witty man.

This is a truly moving, and strangely inspiring film.

[IMDB link: http://uk.imdb.com/title/tt0369702/combined ]