Ever since the birth of the Smart City paradigm, a wide variety of initiatives have sprung up involving this phenomenon: best practices, projects, pilot projects, transformation plans, models, standards, indicators, measuring systems, etc. The question to ask, applicable to any government official, city planner or researcher, is whether this effect is being felt in how cities are transforming, or whether, in contrast, it is not very realistic to speak of cities imbued with this level of intelligence. Many cities are eager to define themselves as smart, but the variety, complexity and scope of the projects needed for this transformation indicate that the change process is longer than it seems. If our goal is to carry out a comparative analysis of this progress among cities by using the number of projects executed and their scope as a reference for the transformation, we could find such a task inconsequential due to the huge differences and characteristics that define a city. We believe that the subject needs simplification (simpler, more practical models) and a new approach. This paper presents a detailed analysis of the smart city transformation process in Spain and provides a support model that helps us understand the changes and the speed at which they are being implemented. To this end we define a set of elements of change called “transformation factors” that group a city's smartness into one of three levels (Low/Medium/Fully) and more homogeneously identify the level of advancement of this process.