The Spin Physics Detector (SPD) is a future multipurpose experiment foreseen to run at the NICA collider, which is currently under construction at the Joint Institute for Nuclear Research (JINR, Dubna, Russia). The physics program of the experiment is based on collisions of longitudinally and transversely polarized protons and deuterons at $sqrt{s}$ up to 27 GeV and luminosity up to 10$^{32}$ cm$^{-2}$ s$^{-1}$. The SPD will operate as a universal facility for comprehensive study of unpolarized and polarized gluon content of the nucleon, using different complementary probes such as: charmonia, open charm, and prompt photon production processes. The aim of this work is to make a thorough review of the physics objectives that can potentially be addressed at the SPD, underlining related theoretical aspects and discussing relevant experimental results when available. Among different pertinent phenomena particular attention is drawn to the study of the gluon helicity, gluon Sivers and Boer-Mulders functions in the nucleon, as well as the gluon transversity distribution in the deuteron, via the measurement of specific single and double spin asymmetries.
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