When making a sub floor in the basement canes anything need to go between floor and wood?

Lke my basement id old and I want to like make it look nicer. So I want to put some cheap panneling over the existging walls, ands I want to put a linolium or some other sort of floor down. Currently it is old old old cement floor. I want to put plywood on top of this old concrete and than put my chosen flooring on top of the plywood. Should i put like some plastic or something between the plywood and concrete, or do i need to leave some space like a half inch between the concrete and plywood soo the concrete can "Breate"