Digital transformation, led by technologies such as artificial intelligence (AI), represents a key opportunity for the productive and competitive strengthening of small and medium-sized enterprises (SMEs) in Costa Rica. This article explores the concrete impact of AI adoption in these sectors, as well as the challenges, key evaluation indicators, and the strategic role that smart SMEs play in the national economic ecosystem. From a comprehensive perspective, recommendations are presented aimed at aligning digital transformation with sustainable business objectives, highlighting the role of public universities as agents of technology transfer.
