Introduction: Rubber dam isolation is a dental technique that increases the probability of successful treatment, especially in this pandemic. Aim: To characterize the attitudes of Peruvian dentists towards rubber dam insolation in times of COVID-19 pandemic and to identify factors associated with them. Methods: Observational and cross-sectional study using analytical techniques, carried out through a virtual survey of dentists in Peru. The Act-AA-Cov19 scale was used, the score was divided into the upper tertile (those in agreement) versus the other scores (comparison category); association statistics were obtained. Results: Of the 279 dentists, the importance of rubber dam isolation and use of personal protective equipment was the most accepted (96 % always agreed and 4 % almost always). The need to update knowledge about rubber dam isolation was associated with a better attitude towards the procedure (PRc: 1,52; 95 % CI: 1,18-1.95; p value = 0,001); while the result was the opposite in graduates from private universities (PRc: 0,79; 95 % CI: 0,66-0,95; p value = 0,011). Conclusion: The most widely accepted premise is about the importance of rubber dam isolation and use of personal protective equipment, followed by the fact that a saliva/blood-free work area facilitates the procedure.