Very recently, local electrophilic and nucleophilic "Parr functions" were empirically introduced (L.R. Domingo, P. Perez, J.A. Saez RSC Adv. 3 (2013) 1486) in order to properly characterize the most reactive sites along polar chemical reactions. This Letter reports a theoretical advance to the new methodology by identifying these quantities with key Fukui descriptors of the spin-polarized density functional theory. Given such framework properly incorporates the treatment of both charge-transfer and spin-polarization, this finding provides a significant insight and substantial step forward within the field of a chemical reactivity theory based on the conceptual framework of density functional theory. (C) 2013 Elsevier B.V. All rights reserved.