Social, technological and economic changes, citizen demand of services modernization, new ICT developments related to the Internet of Things and an economic situation that urges more efficient public administrations, have allowed the adoption of ICT by municipalities in order to provide public services. All the foregoing constitutes a boost of the smart city concept, which is considered in the scientific literature mainly from a technical point of view, overlooking deeper analysis on the specific services being provided by means of smart technologies. The current research identifies services provided using smart technologies at 26 Spanish smart cities and the degree of smart development of those cities based on which services provide. The results highlight that the services most widely implemented are those that allow direct reductions in local administration expenditure. On the other hand, the remaining services enjoy greater perspectives of future development. Additionally, three groups of smart city development have been identified, which allows benchmarking analysis and enhances the exchange of information between the cities.