Abstract: In a recent paper [Phys. Rev. B 89, 125418 (2014)], the authors argue that it is possible to map the electronic properties of twisted bilayer graphene to those of bilayer graphene in an in-plane magnetic field. However, their description of the low-energy dynamics of twisted bilayer graphene is restricted to the extended zone scheme and therefore neglects the effects of the superperiodic structure. If the energy spectrum is studied in the supercell Brillouin zone, we find that the comparison with an in-plane magnetic field fails because (i) the energy spectra of the two situations exhibit different symmetries and (ii) the low-energy spectra are very different.