Smart device for absorbing solar energy and controlling sunlight admission comprising the following elements: a) a fixed outer frame supporting a glass or transparent plate, usually mounted on the outside of a building; b) a moving inner frame supporting another glass or transparent plate being the inner frame attached to the outer frame by a flexible membrane, wherein the inner frame is placed inside of a building, such that whenever the plates are spaced apart, they define a gap for a liquid film; c) a channel surrounding the inner frame and which is always filled with liquid; d) a reservoir connected to channel by means of a tube that goes through a retaining valve such that vacuum allows a compensation of the liquid column's pressure on the base of the transparent plates and; e) a valve which allows changing the thickness of the liquid film, thus regulating the sunlight admission, the valve being installed in a tube that connects the liquid reservoir to a vacuum system, and f) the retaining valve provides the connection between the reservoir and the channel; g) a circulation pump, arranged to be activated by a switch, such that it functions whenever the plates are spaced apart by the liquid film, able to ensure the device's cooling process and thermal energy absorption, making the liquid circulate through a heat exchanger; wherein the valve and retaining valve are arranged such that the darkening regulation is carried out simultaneously by the valve, which enables the air flow into the reservoir through the tube, and by opening the retaining valve which allows the laminar flow of the liquid film between the transparent plates, and wherein the liquid removal from the channel into the gap between the transparent plates, whose distance is variable and/or adjustable, is made simultaneously through the inner frame's perimeter. a) a fixed outer frame supporting a glass or transparent plate, usually mounted on the outside of a building; b) a moving inner frame supporting another glass or transparent plate being the inner frame attached to the outer frame by a flexible membrane, wherein the inner frame is placed inside of a building, such that whenever the plates are spaced apart, they define a gap for a liquid film; c) a channel surrounding the inner frame and which is always filled with liquid; d) a reservoir connected to channel by means of a tube that goes through a retaining valve such that vacuum allows a compensation of the liquid column's pressure on the base of the transparent plates and; e) a valve which allows changing the thickness of the liquid film, thus regulating the sunlight admission, the valve being installed in a tube that connects the liquid reservoir to a vacuum system, and f) the retaining valve provides the connection between the reservoir and the channel; g) a circulation pump, arranged to be activated by a switch, such that it functions whenever the plates are spaced apart by the liquid film, able to ensure the device's cooling process and thermal energy absorption, making the liquid circulate through a heat exchanger; wherein the valve and retaining valve are arranged such that the darkening regulation is carried out simultaneously by the valve, which enables the air flow into the reservoir through the tube, and by opening the retaining valve which allows the laminar flow of the liquid film between the transparent plates, and wherein the liquid removal from the channel into the gap between the transparent plates, whose distance is variable and/or adjustable, is made simultaneously through the inner frame's perimeter.