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This research, by design, is descriptive and exploratory and its objective is to determine, from the appreciation that managers or those responsible for the financial management of SMEs, how the health crisis caused by COVID-19 impacts their finances for the development and investment of their businesses. The results obtained in the research show that the health crisis caused by COVID-19 has been a challenge for the SMEs because it has generated a strong crisis, but they have been cautious in the measures to face it, and the financial management strategies oriented to avoid indebtedness. In conclusion, the SMEs management is aware that to face the new modality it is necessary to carry out an administrative and financial management based on predictable strategies, taking into account the changes aimed at the development and investment of their businesses.