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The use of technology in educational environments increased in the teaching and learning processes. This study plans to know the perception of virtual classes in Panamanian special students at the primary level during COVID-19, for which a questionnaire was designed and validated and applied to a total of 38 people who exercise leadership roles in the 19 headquarters of the Panamanian Institute for Special Education of the Republic of Panama and leadership in the Parents' Committees. The results show that the use of information and communication technologies for learning by the population with special educational needs is well accepted, since it provides the opportunity to reduce distances and the use of playful, adaptable and flexible pedagogical techniques.