The aim of this paper is to consider some practical issues of the translation of phraseologicalunits (PhUs) and to focus on problems which arise in connection with findingfunctionally adequate equivalents, that is, lexical items of both source and targetlanguage (L1- Spanish, L2- Polish) which can be used in the similar situations (cf.D.O. Dobrovol ’sk ij, 2000: 367–388). The paper first explores the theoretical backgroundof phraseology (the concept of phraseology, equivalence, typology of PhUs).The second part focuses on the concept of cultural (un)translatability, identifying differentkinds of procedure used in the translation of culture-based and culture-specificPhUs (domestication, foreignization, semantic paraphrase, adaptation, calque...