The new coronavirus disease 2019 (COVID-19) has a remarkably high transmissibility potential and sometimes invades the central nervous system (CNS). The study of the involvement of the nervous system in the pathogenesis of the disease is especially interesting. Currently, there are only three main theories about it: direct neuroinvasion; blood-brain barrier (BBB) crossing and nicotinic hypothesis. Because of the rapid expansion of a virus that until now was unknown, it is necessary to know the mechanisms by which severe acute respiratory syndrome (SARS)-like coronavirus (SARS-CoV-2) generates the disease. The study of the involvement of the nervous system in the pathogenesis of the disease is especially interesting, since it is the least studied question with more innovative theories that could explain not only neurological complications, but also the primary infection and the involvement of the various organs and systems.