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The competence-based model focuses on acquiring skills and abilities, yet each student’s individual circumstances condition the way in which they learn, develop, and implement them. Accordingly, there is a growing interest in defining learning activities that consider the diverse range of intelligences, abilities, and prevailing mindsets in each individual in order to promote inclusive education and sustainable development. This article seeks to design a methodology for the teaching–learning resources associated with the nature of the prevailing intelligence in the competence-based model. Thus, the “competence-intelligence-resource triangle” was proposed for promoting inclusive education in the degree in Management Engineering at the University of the Basque Country (UPV/EHU). A total of 99 teaching–learning resources, 11 competences, and 9 types of intelligence were combined. As far as the multiple intelligence approach is concerned, the 50 students surveyed prioritized logical–mathematical, interpersonal, intrapersonal, linguistic, and spatial intelligences. As a conclusion, the use of teaching–learning resources designed for promoting different types of intelligence in the competence-based model constitutes an adaptive strategy for the students to successfully acquire competences.