This academic article analyzes the situation of children and adolescents in extreme poverty under the context of the health crisis detected by COVID-19. States have international obligations to guarantee the rights of the vulnerable population, one of the populations in a situation of vulnerability are children and adolescents in extreme poverty who do not have a solid life project. The Peruvian State has not made visible the situation of children and adolescents in extreme poverty. Currently, there is a health crisis situation caused by COVID-19, for this reason, the State and civil society have the obligation to contribute to the development of children and adolescents, who will have the responsibility of taking the country forward when they will be citizens who exercise their rights and obligations.