The technologies of all types have a fundamental importance in the development of society. Current needs for collecting, storing, processing, communicating information have given rise to a specific technology - information technology-which is essential to be able to face the automatic processing of the same. The Spanish SMEs is increasingly aware of the importance of new technologies as an element that ensures their competitive success, and consistent with it, is committing significant resources to improve their technology assets. The information in the Spanish SME develops homogeneously within organizations. There are departments where the use of information technology develops earliest form. The computerization process is affecting all functional areas without exception. The administrative area is where this process is more advanced, higher degree of computerization with 80%, followed by general management and purchasing. In relative terms the area where the advance of computerization has been lower the sales, which started from a previous very prominent position. This unequal distribution of departmental IT investments confirms the fact that information technologies are primarily designed as a tool for improving internal efficiency. In all functional areas the degree of computerization increases with firm size, reaching almost 100% in the administrative area of ??the larger SMEs.