This article seeks to analyze the impact that the economic sector had, especially the banking sector in Guayaquil as a result of the health crisis caused by the Covid-19 pandemic. Therefore, the National Bank has had a significant impact on the credit granted to it, because the supervision of financial entities chooses to implement mechanisms to protect customers and protect the savings of depositors, branches and pensioners. Refinancing is an intervention, clients of many financial institutions attend this transaction to extend the payment of the card or credit they handle, it should be noted that each entity defines the interest rate according to the type of credit granted. These measures are expressed as restructuring, refinancing and deferred amortization of their existing debts, so they come into force 60 days after the end of the state of exception so that users could cancel their accounts. These guidelines remain valid until the country's economic recovery improves. The research was declared non-exploratory since we do not have control of the variables, therefore it has a descriptive and correlational scope, since we describe our variables and relate them to obtain a quantitative approach since we work with numerical and statistical data. The evolution of the credit portfolio has been analyzed in order to verify the economic impact suffered by the bank, to know the aforementioned data, the net profit accounts were also analyzed and, in turn, the payment of income tax since it is It is important to know the impact that this had on the treasury.