Uruguay has published Decree No. 353/25, which essentially consolidates, extends, and revises the incentive regimes for housing, previously governed by Decree No. 329/016 of 2016, and for building construction and urbanization, previously governed by Decree No. 138/020 of 2020. The incentives are provided within the framework established by Law No. 16.906 of 1998. The incentives are meant to p…