This study sets out the main points in Leonardo Polo's theory of moral development, which systematically articulates goods, norms, and virtues. To make them easier to understand, each point has been compared with Kohlberg's theory of moral development, which is well known to specialists and radically different to it. We have chosen three aspects of Kohlberg's theory of moral development to highlight the uniqueness of Polo's theory: (1) Kohlberg does not account for the specificity of voluntary acts, particularly the act of deciding; (2) The options that solve Kohlberg's dilemmas are isolated from potential prior and subsequent decisions, so his moral development ignores any internal biographical storyline to the decisions themselves; and (3) The Kohlbergian morality is an ethics of justice and duty, thereby relegating the friendship, which to Polo is the culmination of ethics, to a morally irrelevant level.