Copio la presentación que btc hace de Iota;
IOTA is the worlds first Directed Acyclic Graph/Tangle based distributed ledger. This represents a radical redesign of the conventional blockchain architecture. The main difference between a Tangle and a Blockchain is the lack of rigid blocks, instead the Tangle is like a constant stream of settlements. IOTA came up with this model to solve the scalability issues of the blockchains which become very apparent in the world of Internet of Things.
Another unique aspect of IOTA is the core’s absolute lightweight nature enabling it to run on even tiny micro-sensors. With IOTA you can setup a settlement/transactional network for IoT clusters effortlessly and securely in a decentralized fashion. Additionally IOTA has built-in data transfer layer which allows for easy coupling of data streams and compensation models. IOTA plans on delivering the following to the ecosystem:
Setting up a swarm of IOTA payment channels for IoT devices; one click deploy
Oracling for Smart Contracts
Setting up side-Tangle (similar to sidechain in regular blockchains)