The development of new environmentally friendly construction materials that incorporate waste as an alternative to traditional raw materials is becoming increasingly important and necessary for the construction sector. Gypsum plasters composites are characterised by their versatility and wide range of applications in precast construction due to their excellent technical performance and low cost. This research presents a new material that incorporates EPS waste in solution and recycled rubber aggregates as secondary raw materials, partially replacing traditional plaster material. In this way, partial mass substitutions of up to 12.5 % have been achieved compared to the reference composites without additions. The results show how the incorporation of EPS in solution allows a more homogeneous integration of the residue in the plaster composite matrix. Although it is true that the incorporation of both residues has slightly reduced mechanical resistance to bending and compression, reaching minimum values of 3.71 MPa and 5.08 MPa respectively, the results obtained greatly exceed the minimum values required by current regulations. On the other hand, in the study conducted with prefabricated false ceiling plates, it has been observed that the combined effect of both residues allows for greater resistance to simple bending than traditional composites, with a reduction in bulk density and thermal conductivity of up to 30.1 % and 26.5 %, respectively. Thus, this work presents a viable alternative for the development of new plaster composites that are more sustainable, lightweight and conducive to advancing towards the industrialisation of the construction sector.