IntroductionHealth institutions may be faced with an overflow in medical care and a decrease in resources in times of the COVID-19 pandemic. If so, they will have to make decisions based on the principle of distributive justice to benefit those who need it most and thus generate the greatest social good. ObjectiveTo analyse the moral, bioethical, and scientific aspects in the decisions made in the context of scarce resources due to the COVID-19 pandemic. MethodologyAn analysis and reflection was carried out on the moral, bioethical, and scientific aspects, based on ethical concepts reported in the medical literature, and issued during the COVID-19 pandemic. ResultsFor the analysis and reflection, three aspects were taken into account: 1. The moral basis of the decision (moral action, ethical dilemma and conflict of interest, and moral theories). 2. The bioethical basis of the decision (medical profession, hospital ethics committees, clinical ethics, principles of bioethics). 3. The scientific basis for the decision (triage in the pandemic with its priorities, other triage scales). StatisticsDue to the type of reflection study, no statistical measures were used. ConclusionMoral sensitivity, bioethical reasoning, and scientific knowledge are essential when making decisions in times of the allocation of scarce resources. They will always be accompanying the decision of distributive justice, as regards the respect for the dignity and rights of patients to health and dignified death.