This paper offers a comparative analysis of set expressions in Spanish and French, focusing on their national and cultural specificity. The language material is seen as a way to verbalize the cultural codes in two Romance ethnic groups. The relevance of the study stems from the need to better understand how reality is conceptualized in closely related linguocultures, and also from the fact that the comparative phraseology of Spanish and French remains underexplored. The aim is to identify and then analyze in depth the national and cultural features of phraseological units in these two languages. The empirical base consists of 120 phraseological units (60 from each language), collected by continuous sampling from reliable lexicographic sources [1;2;3;4]. The research uses componential analysis, phraseological identification method, linguoculturological analysis, comparative method and quantitative data processing. The results confirm that the phraseological funds of Spanish and French show both isomorphic traits (due to their common origin and universal human experience) and allomorphic traits that reflect each culture’s uniqueness. In French, the gastronomic cultural code clearly dominates, while in Spanish there is a more balanced distribution of codes, with anthropic and gastronomic codes being somewhat more frequent. We also identified three types of cross-language correspondence: full equivalents, partial equivalents, and nonequivalent idioms. The axiological analysis shows that in both languages idioms with negative connotations are more numerous. The findings can be useful for lexicographic practice, translation theory and teaching Spanish and French as foreign languages.