Basic files: readme, license and metadata theme file:

README.md

+Participación digital WordPress theme
+===
+
+Version 0.1
+
+This is a child theme of the theme Make.

style.css

+/*
+ Theme Name:     Participación digital
+ Theme URI:      https://participaciondigital.es
+ Description:	 Theme for the website participaciondigital.es
+ Author:         Montera34
+ Author URI:     https://montera34.com
+ Template:       make
+ Version:	 0.1
+ License:	 GNU General Public License v3
+ License URI:	 http://www.gnu.org/licenses/gpl-3.0.html
+ Text Domain:	 pdigital
+*/
+
+@import url("../make/style.css");
+