Objectives: To understand how professionals working in Primary Health Care deal with Palliative Care and what are their perspectives and capabilities for providing assistance and care to these patients. Methods: This is a qualitative and cross-sectional research with a descriptive method. Data collection was carried out with 47 health professionals, adults, of both sexes, workers of the Unified Health System (SUS), who make up teams of the Family Health Strategy (ESF) and also the Home Care Service (SAD). Of the municipality of Batatais-SP. This research followed the ethical requirements established in accordance with Resolution nº. 466 of December 12, 2012 (CONSELHO NACIONAL DE SAÚDE, 2012) and data collection started after the project was approved by the CEP; by the health department of the city of Batatais and the signing of the Free and Informed Consent Term (FICF) by the participants after clarification about the research. Data collection was carried out from September to October 2021, in five Basic Health Units and in a team from the Home Care Service. Results: Results: Data analysis was performed and described through eight categories, these corresponding to each question in the interview conducted with health professionals. The Categories encompassed: Professionals' understanding of Palliative Care (PC); contact and professional preparation to deal with this type of care; challenges of Primary Care in PC; facilitating and hindering aspects of PC assistance; professionals' self-assessment; coping with the death of patients and professional training in PC. The results of this research showed that professionals associate Palliative Care with the finitude of life, and despite having significant contact with these patients in Primary Care, they are not prepared to deal with this care. This research also highlighted challenges in dealing with PC in Primary Care, such as: The lack of time for professionals; the lack of resources and materials; the lack of a qualified and specialized multidisciplinary team; the lack of knowledge of managers; communication difficulties and referrals to other levels of care, among other difficult aspects. Conclusion: This research showed that Primary Care professionals find it difficult to deal with assistance in Palliative Care, and that training and