Andre' Quanta said:
How is it possible to distinguish a change of coordinate from a change o reference frame?
Yes there is a distinction and knowing the distinction will save you a lot of conceptual hurdles in the future, trust me.
To start with, an observer is a timelike worldline with 4-velocity ##u^{\mu}## and an orthonormal basis, also known as a
local Lorentz frame or
tetrad ##e_{\hat{\alpha}}## with ##e_{\hat{0}} = u## (the hat just indicates a basis) such that ##e_{\hat{\alpha}}## is transported along the worldline under some transport law e.g. Lie transport, Fermi transport, or parallel transport. Physically the Lorentz frame represents a local set of three orthogonal meter sticks or gyroscopes and an ideal clock carried by the observer.
An observer can use ##e_{\hat{\alpha}}## to define a comoving local coordinate system ##x^{\mu}## (e.g. a Fermi-normal coordinate system) with clocks that are e.g. Einstein synchronized but the coordinate system isn't necessary to define the observer. Operationally, the observer takes the meter sticks and clock they carry and places an identical set at each point in some neighborhood of space (relative to the observer) using say parallel transport.
Now a coordinate transformation is of course just a specification ##x'^{\mu} = x'^{\mu}(x^{\nu})## and associated quantities will transform as usual e.g. ##V'^{\mu} = \frac{\partial x'^{\mu}}{\partial x^{\nu}}V^{\nu}##. On the other hand a change of reference frame is always a Lorentz boost ##V'^{\hat{\alpha}} = \Lambda^{\hat{\alpha}}{}{}_{\hat{\beta}}V^{\hat{\beta}}## where I have again used hats to indicate that we are now evaluating the components of the 4-vector ##\vec{V}## in the local Lorentz frame ##e_{\hat{\alpha}}## and then boosting to a new local Lorentz frame ##e_{\hat{\alpha'}}## at some event at which the two frames are co-located.
The difference between the two is the coordinate transformation acts on the coordinate (unhatted) indices whereas the Lorentz transformation acts on the tetrad (hatted) indices. The importance of this distinction will only become apparent the more you go along in SR/GR.
For example, in Minkowski space-time I can of course transform from Minkowski coordinates of an inertial frame to rotating coordinates but this is
not the reference frame of the associated congruence of rotating observers. On the other hand I can boost from an inertial frame to the frame of a rotating observer using a Lorentz boost which is a change of reference frame.
A more complicated example would be the coordinate transformation from Schwarzschild to Eddington-Finkelstein coordinates, the latter of which is certainly not a reference frame. This would be in contrast to boosting from the local Lorentz frame of a static observer to that of an observer in circular orbit right when the orbiting observer passes by the static observer.
C.f. chapter 6 of MTW, section 13.6 of MTW, section 2.1 of Sachs and Wu "General Relativity for Mathematicians", chapter 3 of Eric Gourgoulhon "Special Relativity in General Frames", and
http://en.wikipedia.org/wiki/Frame_fields_in_general_relativity