The change brought by Big Data about the way to analyze the data is revolutionary. The technology related to Big Data supposes a before and after in the form of obtaining valuable information for the companies since it allows to manage a large volume of data, practically in real time and obtain a great volume of information that gives companies great competitive advantages. The objective of this work is evaluating the factors that affect the acceptance of this new technology by small and medium enterprises. To that end, the technology acceptance model called Unified Theory of Technology Adoption and Use of Technology (UTAUT) was adapted to the Big Data context to which an inhibitor was added: resistance to the use of new technologies. The structural model was assessed using Partial Least Squares (PLS) with an adequate global adjustment. Among the results, it stands out that a good infrastructure is more relevant for the use of Big Data than the difficulty of its use, accepting that it is necessary to make an effort in its implementation.