This paper analyses the key competences lesson planning process in physical education, from perceptions of teachers of physical education, tutors and head teachers of primary and secondary school. The aims of this study were: to identify the factors that determine the key competences lesson planning; the contribution of Physical Education to the development of the key competences; the planning process when applied in school settings. We analysed 13 interviews included in five cases study. The

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... sults showed that: 1) the features and the needs of the context are essential to understand and interpret the teaching and assessment process of key competences at school; 2) the guidelines of the educational administrators about how to plan key competences at school are perceived as out of context and unhelpful; 3) the most meaningful planning are those that are carried out at school from the teaching staff previous experiences.