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The incorporation of Universal Design for Learning (UDL) into Spanish educational legislation as a framework for addressing student diversity has been met with criticism. Three main objections can be identified. Firstly, the lack of evidence supporting its neuroscientific basis. Secondly, the scarcity of empirical data to demonstrate its efficacy for improving learning. Thirdly, the difficulty in operationalizing and implementing its framework in practice. Based on a thorough review of key literature on UDL, this paper delves into and discusses these limitations considering the theoretical and practical foundations of the model. Furthermore, research directions are pointed out to advance its development, exploring its potential as a framework for identifying barriers for learning in lesson plans. [ABSTRACT FROM AUTHOR]