Objective. Present a theoretical support to take into account in the safe execution of the work in the laboratory of pathological anatomy during the COVID19 pandemic. Methods. We reviewed the relevant bibliographic material published by WHO, prestigious specialized international institutions and national ones on biosafety in this pandemic. Results. This document contains the biosafety theoretical framework for the execution of the various procedures in the laboratory of pathological anatomy in Peru, in this scenario of SARS-Cov2 pandemic. Conclusions. Knowledge about the COVID-19 pandemic and its causative agent constantly surprises the scientific community, it is the reason why its updating and its dissemination must be permanent