The internal spin structure of the nucleon is described by structure functions in deep inelastic lepton-hadron scattering which are related to real, virtual and double virtual Compton scattering amplitudes by various sum rules connecting information at all energy scales. In this proceeding I concentrate on theoretical description of spin polarizabilities of double virtual Compton scattering. We use chiral perturbation theory to describe low energy QCD dynamics in a model independent way. I briefly review chiral perturbation theory activities in this field and show that the Jefferson Lab experimental data at low virtuality are in fair agreement with ChPT calculations with explicit delta-resonance degrees of freedom. Though, preliminary experimental data indicate a disagreement with existing ChPT predictions. There are also discrepancies between two different calculations of generalized polarizabilities which use different power counting for delta degrees of freedom which will be discussed.