This document presents a Data Model to describe Spectral Line Transitions in the context of the Simple Line Access Protocol defined by the IVOA (c.f. Ref[13] IVOA Simple Line Access protocol) The main objective of the model is to integrate with and support the Simple Line Access Protocol, with which it forms a compact unit. This integration allows seamless access to Spectral Line Transitions available worldwide in the VO context. This model does not provide a complete description of Atomic and Molecular Physics, which scope is outside of this document. In the astrophysical sense, a line is considered as the result of a transition between two energy levels. Under the basis of this assumption, a whole set of objects and attributes have been derived to define properly the necessary information to describe lines appearing in astrophysical contexts. The document has been written taking into account available information from many different Line data providers (see acknowledgments section).