The pandemic generated by COVID-19 has affected the way of life of citizens of all countries of the world and in all areas of society. Although, the health crisis has been global, the different contexts and different national responses implemented by Governances have had heterogeneous results. In order to find evidence associated with a better performance of Governance decisions to reduce the impact of a similar pandemic, we calculate the efficiency levels in the management of health resources in two periods. The first, prior to COVID-19 and the second in the pandemic years. In addition, we analyze to what extent good governance and economic freedom can condition the effective management of pandemic.