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“TAG,” in Spanish: Tecnología, Aprendizaje y Gestión (Technology, Learning and Management) is an Ubiquitous Learning model that aims to be a point of reference for higher education institutions in their transformation processes for educational innovation. The model is based on three dimensions: Technology, Learning and Management, which are assessed through the identification of characteristics and properties in which metrics and indicators will be applied in order to determine the ubiquity level in a higher education institution, enabling the possibility to establish the organizational diagnosis and design strategies that could take them to a higher ubiquity index. The purpose of this paper is to present the conceptual referents that define the main properties for each of the dimensions of the TAG model.