The electronic origin of intermolecular (2h)J(A,D) and (1h)J(A,H) couplings is discussed by means of the CLOPPA-IPPP approach in several model complexes with D-H...A hydrogen bonds. It is found that the origin of these couplings is mainly due to the interaction between the acceptor sigma lone pair and vacant molecular orbitals localized in the D-H...A moiety, regardless of the donor and acceptor nuclei. The problem of the larger absolute value of (2h)J(A,D) compared to (1h)J(A,H) is also addressed.