The article aims to analyze the Curricular Bases (BC) of the Physical Education and Health (EFS) subject in relation to the attention of students with Special Educational Needs (SEN). A qualitative descriptive methodology was used that has as a procedure the bibliographic and documentary analysis. The results indicate that the BC are not specifically designed to work with students with SEN since there are no specific guidelines for it, but rather that the focus is on general work with students who do not have difficulty in achieving the objectives and skills established by the national curriculum. It is concluded that the BC are oriented to the homogeneity of the students and that their usefulness does not contribute to the approach of the SAI itself in this group.