Purpose: To summarize the complications and their incidence in the learning curve of the "small incision lenticule extraction (SMILE)" surgical technique. Material and methods: Prospective, descriptive and observational study. We evaluated the intraoperative and postoperative complications of patients undergoing SMILE refractive surgery with femtosecond laser from January 2015 to January 2018 at the Hospital Nuestra Señora de la Luz, Mexico. The platform used for surgery was the VisuMax by Zeiss. Statistical analysis was performed with Excel. Results: 526 eyes of 263 patients undergoing "SMILE" refractive surgery were studied. Intraoperative complications were observed in 70 of 526 eyes. The main complication was difficult lenticule extraction in 27 eyes (5.13%), epithelial abrasion in 15 eyes (2.85%), incision tear 12 in eyes (2.28%), lost vacuum in 7 eyes (1.33%), incomplete lenticule removal in 4 eyes (0.76%), black spot in 4 eyes (0.76%) and wound bleeding in 1 eye (0.19%). All complications were resolved intraoperatively. Conclusions: SMILE surgical technique is safe, showing excellent results in final visual acuity.