  An axiomatization of the so-called Teleparallel Equivalent to General
Relativity is presented. A set of formal and semantic postulates are elaborated
from where the physical meaning of various key concepts of the theory are
clarified. These concepts include those of inertia, Lorentz and diffeomorphism
invariance, and reference frame. It is shown that Teleparallel Gravity admits a
wider representation of space-time than General Relativity, allowing to define
properties of the gravitational field such as energy and momentum that are
usually considered problematic. In this sense, although the dynamical equations
of both theories are equivalent, their inequivalence from a physical point of
view is demonstrated. Finally, the axiomatic formulation is used to compare
Teleparallel Gravity with other theories of gravity based on absolute
parallelism such as non-local and f(T) gravity.
