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The COVID-19 pandemic has caused an economic crisis in advanced economies greater than the 2008 economic crisis, as the latest Organisation for Economic Co-operation and Development (OECD) forecasts indicate. Entrepreneurship activity is an important factor to be considered to reduce this negative. The objective of this paper is to analyze the factors that favor entrepreneurship in the COVID-19 pandemic situation and explore the relationship between entrepreneurship and sustainable development. Monetary, fiscal, competitiveness, and business expectations are factors to consider. To achieve this objective, we reviewed the specialized literature and proposed an economic model to verify the relationships between the relevant variables. The estimation of this model uses the Partial Least Squares (PLS) method. This study looks at select OECD countries where data on entrepreneurial activity are available and there are calculations by the OECD for the economic projections for 2020., Depto. de Administración Financiera y Contabilidad, Fac. de Ciencias Económicas y Empresariales, TRUE, pub