This research is based on the Achievement Goal Theory, the Self-Determination Theory and the Theory of Causal Attribution. The aim of this study was to determine how social goals, perceived locus of causality and causal attribution, predict students’ goal orientations in physical education and in different countries and cultures. The sample consisted of 2168 students (11 to 16 years), 423 from Costa Rica, 408 from Mexico and 1052 from Spain. Fieldwork was conducted in 2011 using the following instruments: the scale of 2x2 Achievement Goals, Social Goals Scale in Physical Education, Perceived Locus of Causality questionnaire and Causal Attribution. We evaluated the factor structure of each instrument with confirmatory analysis and hierarchical linear regression. The importance of the study lies on the predictive analysis of the trend in the three countries towards PE Achievement Goals, emphasizing the role of internal causal attribution as a predictor of the approximation of achievement goals.