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RESUMEN Actualmente se desconoce la incidencia de las complicaciones neurológicas por SARS-CoV-2. Los pacientes con COVID-19 grave tienen una mayor probabilidad de presentar síntomas neurológicos que los que tienen formas leves. Estudios histopatológicos en pacientes fallecidos por COVID-19 han demostrado la presencia de edema cerebral y degeneración neuronal. Por lo que se realizó una revisión narrativa a través de diversas bases de datos desde agosto de 1986 a enero de 2021. Así mismo, el SARS-CoV-2 puede causar encefalitis, encefalopatía isquémica, polineuropatia entre otras manifestaciones neurológicas en pacientes afectos de SARS. Se ha detectado ARN vírico en el líquido cefalorraquídeo de un paciente que padeció encefalitis. El coronavirus OC43 se ha detectado en el líquido cefalorraquídeo y en secreciones de la nasofaringe mediante técnica de PCR. En un estudio de necropsia de ocho pacientes que fallecieron por SARS-CoV-2 confirmo la infección de neuronas en la corteza. Se ha demostrado que el riesgo de padecer un estado mental alterado asociado a la COVID-19 es mayor en personas de edad avanzada o con deterioro cognitivo previo, así como en las que presenten factores de riesgo vascular y comorbilidades previas. Pacientes con daño neurológico previo y síntomas respiratorios agudos tienen mayores posibilidades de sufrir una encefalopatía como síntoma inicial de la COVID-19. Los pacientes con COVID-19 sufren hipoxia grave, que es un factor de riesgo de encefalopatía. La presente revisión ofrece información basada en la evidencia disponible acerca de la afectación neurológica y la presentación de encefalopatía hipóxico-isquémica post parada cardiaca en pacientes con COVID-19. ABSTRACT The incidence of neurological complications from SARS-CoV-2 is currently unknown. Patients with severe COVID-19 are more likely to have neurological symptoms than those with mild forms. Histopathological studies in patients who died from COVID-19 have shown the presence of cerebral edema and neuronal degeneration. So we conducted a narrative review through various databases from August 1986 to January 2021. Likewise, SARS-CoV-2 can cause encephalitis, ischemic encephalopathy, polyneuropathy, among other neurological manifestations in patients with SARS. Viral RNA has been detected in the cerebrospinal fluid of a patient with encephalitis. The OC43 coronavirus has been detected in cerebrospinal fluid and secretions from the nasopharynx by PCR technique. In a necropsy study of eight patients who died from SARS-CoV-2, the infection of neurons in the cortex was confirmed. It has been shown that the risk of suffering an altered mental state associated with COVID-19 is higher in elderly people or with previous cognitive impairment, as well as in those with vascular risk factors and previous comorbidities. Patients with previous neurological damage and acute respiratory symptoms are more likely to suffer from encephalopathy as the initial symptom of COVID-19. COVID-19 patients suffer from severe hypoxia, which is a risk factor for encephalopathy. This review offers information based on the available evidence about the neurological involvement and the presentation of hypoxic-ischemic encephalopathy after cardiac arrest in patients with COVID-19.