Introduction: Spiritual care is a subjective and dynamic concept, a unique aspect of care that integrates all other aspects. It appears in the context of nurses' awareness of the transcendent dimension of life and reflects the patient's reality. Providing spiritual care leads to positive outcomes such as healing for patients and promoting spiritual awareness for nurses. Aims: The aim of this research work was to examine the attitudes of nursing students at the Catholic University of Croatia towards the concepts of spirituality and spiritual care, illustrating how each concept is related to subjective perceptions. Methods: The research was cross-sectional. An exploratory factor analysis was carried out using quantitative methodology. The research was conducted online and was intended exclusively for nursing students at the Catholic University of Croatia. The first part of the question includes socio-demographic characteristics, while the second part of the research used the Spirituality and Spiritual Care Rating Scale (SSCRS) to operationalize attitudes towards spirituality and spiritual care. Results: Nursing students have a strong spirituality and agree that nurses can provide spiritual care. At the very least, they agree that spirituality only involves going to church or some other place of worship of God. They believe that the provision of spiritual care is a combination of the responsibilities of all persons who are actively involved in the life and care of the patient. Most of them encountered the spiritual needs of patients in clinical practice and stated that they became aware of the need for spiritual care mainly by listening and observing the patient. They believe that spirituality is multidimensional and does not refer only to religion. Conclusion: A multitude of ways of conceptualizing aspects relevant to spiritual care and assessment by nursing students have been discovered. The concept of spirituality and spiritual care is understood as an intuitive feeling that is focused on the exploration of the patient's own spiritual perspective and therapeutic intervention by the nurse, whose interventions are aimed at creating a spiritually nurturing environment.