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I want to understand the difference of sending some ETH to a wallet of someone or to a smart contract. It seems costs are not the same. Is this correct?

If so, why does it probably cost more to send ETH to a smart contract than to another wallet?

Maybe someone has an idea or solution to reduce this gas fee for a smart contract receiver.

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If the transaction's recipient is a contract the Ethereum's rules state its bytecode will be executed, so at least one opcode will be executed.

A contract compiled with solidity will make several checks to determine if it is a function call and dispatch it properly.

In order to accept ether payments a contract has to implement the receive function (or the more general fallback function).

For solc v0.8.3 the minimum contract compiled without optimizations uses 33 gas to receive ether.

contract Test {

    receive() external payable {
        /* Nothing to do here */
    }
}
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