Problems such as urban sprawl that lead to insufficient infrastructure, water and electricity supply, environmental pollution, slow bureaucracy and more have brought cities to the brink of demanding innovative change and a new concept of city management in a sustainable way. This paper will analyze and investigate the solution of the already mentioned problems, which lies in the transformation of cities into so-called smart cities that are fully digitized allowing the creation of a database that further analysis turns into useful information. Therefore, this paper will explain the basics required by smart cities and use examples to see what a smart city must contain in order to become a smart destination. Smart solutions exist thanks to IoT and ICT technology, which are the basis for creating smart cities/destinations. Special emphasis was placed on the comparative analysis of the cities of Barcelona and Split in the sphere of smart sectors that are an integral p art of smart cities. The independent analysis of the author will define the factors that make up a smart city and will determine whether the city of Split has stepped towards a smart city / destination.