TAG, in Spanish: Tecnología, Aprendizaje y Gestión (Technology, Learning and Management) is an ubiquitous learning model that aims becoming a point of reference for higher education institutions within their transformation processes in educational innovation. The model is built on three dimensions: Technology, Learning and Management, which are assessed through the identification of categories and properties, and their associated metrics and indicators to determine the levels of ubiquity in a higher education institution, enabling the organizacional diagnosis and the design of strategies to increment the ubiquity level. This paper introduces the conceptual guidelines that enables the definition of the main properties for each one of the TAG dimensions.