| SE strategy / action plan 1.2.1 S10S20S30S40S50 Criteria and evidence- S1 · Status: 0 (none)
No national SSE or cooperative strategy was adopted or officially in preparation on 31 Dec 2025: at the installation of INACOOP's new board (14 Mar 2025) the leadership undertook to 'diseñar e implementar un plan estratégico' for the institute, and no national plan for cooperatives or the SSE was announced; the Consejo de Ministros resolution of 20 Feb 2025 only created a committee for the International Year of Cooperatives; the MIEM 'Plan Industrial Uruguay' is a discussion document with no cooperative or SSE content on its page: 'none'. Judgement call: 33 if INACOOP's institutional plan is read as a national SE strategy in preparation. · source 1 - S2 · Dedication: 0 (SE absent from adopted national strategies)
No adopted national strategy with SE content was found: Ley 19.848 Art. 7 sets SSE policy objectives in law, not in a strategy; the 2025 International Year committee (Consejo de Ministros, 20 Feb 2025) was to prepare an action plan for the celebration, not a strategy; the MIEM industrial plan is not adopted and does not mention cooperatives on its page: 'SE absent from adopted national strategies'. Cooperative housing within national housing plans was not counted (housing-finance modality, not SE policy). · source 1 - S3 · Operational content: 0 (no adopted instrument)
No adopted instrument: 'no adopted instrument'. · source 1 - S4 · Monitoring: 0 (none)
No instrument to monitor: 'none'. · source 1 - S5 · Participation of SE organisations: 0 (no evidence)
No instrument, hence 'no evidence' of SE participation. · source 1
| 0.0 |
| Institutional structure & dialogue 1.2.2 I1100I2100I333I467 Criteria and evidence- I1 · Lead responsibility: 100 (a dedicated unit, directorate or agency for SE)
Ley 19.848 Art. 11: 'El Instituto Nacional del Cooperativismo (INACOOP) es el organismo impulsor de las políticas públicas' for the SSE; INACOOP is a dedicated public agency: 'a dedicated unit, directorate or agency for SE'. · source 1 - I2 · Breadth of mandate: 100 (the social economy / SE broadly)
INACOOP's SSE remit covers all eight entity forms of Ley 19.848 Art. 6 (cooperatives, worker-run enterprises, mutuals and others) and it keeps the SSE registry (Arts 12, 16): 'the social economy / SE broadly'. · source 1 - I3 · Consultative body with SE organisations: 33 (foreseen in an adopted law or strategy, not set up)
Ley 19.848 Arts 13-14 create the Consejo Consultivo de la Economía Social y Solidaria as 'órgano de consulta' of INACOOP with sector organisations, but it was installed only on 16 Apr 2026: 'foreseen in an adopted law or strategy, not set up'. · source 1 - I4 · Inter-ministerial coordination: 67 (a standing mechanism, or a one-off coordination body)
A Comité Nacional de Cooperativismo for the 2025 International Year of Cooperatives was installed on 22 May 2025 with MTSS, MVOT, MIEM, MGAP, OPP, Presidencia and INACOOP, 'para la coordinación de las políticas públicas'; it is tied to the year, and INACOOP's statutory coordination role (Ley 19.848 Art. 12) has no standing body: 'a one-off coordination body'. · source 1
| 75.0 |
| Social clauses in public procurement 2.3.2 P1100P2100P367P467 Criteria and evidence- P1 · Legal basis: 100 (reservation or preference explicitly for SE/SSE entities (e.g. Directive 2014/24 Art. 77 transposed, a national SSE quota))
Ley 19.848 Art. 10 includes SSE entities in the Programa de Contratación Pública para el Desarrollo (Ley 18.362 Arts 43-46), with the regime left to regulation that was not issued by end-2025; TOCAF Art. 33 also allows direct contracting of MIDES-accredited social cooperatives: 'reservation or preference explicitly for SE/SSE entities'. · source 1 - P2 · National policy push: 100 (national plan or rule with a target or quota for social clauses or the SE share)
Ley 18.516 (2009) obliges contractors on state public works to recruit unskilled workers locally by public draw, with 'Un 35% ... del total requerido' drawn from lists of public transitional-work programmes and 'Un 5% ... a personas liberadas' registered with the Patronato (Art. 8); the MTSS registration procedure under the law was active in 2025 (page updated 11 Aug 2025). This is a national rule with a quota for social clauses (treated like Brazil's 8% quota and Argentina's 4% disability-hiring clause): 'national plan or rule with a target or quota for social clauses'. ARCE's sustainable-procurement policy (Decreto 402/018) mentions social impact but its adopted criteria are environmental. · source 1 - P3 · Evidence of use: 67 (national figures on use for one year)
The government reported a national figure for one year: 458 social cooperatives and about 6,500 members 'contratados directamente por el Estado' under TOCAF Art. 33 (Feb 2019); later evidence is case-level (INACOOP agreements with the Intendencia de Montevideo and UTE): 'national figures on use for one year'. · source 1 - P4 · Capacity support: 67 (a government training programme or helpdesk documented to cover social clauses or reserved contracts, for contracting authorities or for SEs)
ARCE, the national procurement agency, runs a free course for suppliers 'Compras públicas y regímenes de preferencia' of six workshops, one per instrument, including 'Compras a Cooperativas sociales y monotributistas social MIDES' (the direct-contracting route for MIDES-accredited social cooperatives) and 'Preferencia a las MIPYMES'; MIDES also gives 'asistencia técnica, seguimiento y capacitación a cooperativas sociales constituidas' (DINADES protocol 2023). No buyer training documented to cover social clauses or reserved contracts was found (ARCE's sustainable-procurement course covers sustainability criteria in general): 'a national (government) training programme ... documented to cover ... reserved contracts, ... for SEs'. The ARCE course page gives no dates. · source 1
| 83.3 |
| Official SE definition 3.1 D1100D2100 Criteria and evidence- D1 · Where defined: 100 (in law)
Ley 19.848 (2019) defines the SSE and its entities (Arts 3-6): 'in law'. · source 1 - D2 · Content (social aim; participatory governance; limits on profit distribution): 100 (all three)
Art. 3 (entities pursue 'el interés común de sus integrantes, el interés general económico o social'), Art. 4 C ('gestión ... autónoma, democrática y participativa') and Art. 4 E (surplus distributed 'principalmente en función del trabajo aportado', with a non-distributable reserve and asset lock for company forms in Art. 6): 'all three'. · source 1
| 100.0 |
Legal recognition of SEs 3.2.1 · level 1 of 3Ley 19.848 de Economía Social y Solidaria (promulgated 20 December 2019; Arts 15-16 amended by Ley 19.924 of 18 December 2020) · sources 1 2 3L1100L2100L30L40L50 Criteria and evidence- L1 · Adoption stage: 100 (in force)
- L2 · Scope: 100 (general: SE broadly, including a status open to several legal forms or any purpose)
- L3 · Implementing rules: 0 (none adopted, or law not in force)
The law requires executive regulation of the requirements for verifying SSE principles (Art. 4) and of the procurement regime for registered entities (Art. 10); Art. 9 allows tax exemptions. No regulatory decree adopted by end-2025: the CUDECOOP/IJPT review (2024) states the law 'could not be regulated', and in April 2026 the INACOOP president said the newly installed council would work on its regulation. - L4 · Status or register: 0 (foreseen with no entity recognised, or law not in force)
Registro Nacional de Promoción de Entidades de la ESS at INACOOP (Art. 16, as amended; Arts 12 B, 17-19). No evidence that any entity was registered by 31 Dec 2025; registration criteria depend on the Art. 4 regulation, which was not adopted. - L5 · Bodies foreseen by the law: 0 (foreseen, not set up, or law not in force)
Consejo Consultivo de la ESS (Arts 13-14; 17 organisations) installed only on 16 April 2026, after the reference date. INACOOP (Ley 18.407) is the lead body but pre-dates the law; the SSE observatory foreseen within INACOOP (Art. 12 H) was not confirmed.
| 40.0 |
| SE support ecosystem 4.3.6 E1100E2100E3100E4100E5100 Criteria and evidence- E1 · National programme: 100 (national programme dedicated to SE, run by government or a public agency)
INACOOP runs national cooperative-development programmes (INCUBACOOP with MIEM and CUDECOOP; Más Valor Cooperativo with ANDE, LATU and INACAL; PROCOOP training with INEFOP; the MIDES-INACOOP social-cooperative programme): 'national programme dedicated to SE, run by government or a public agency'. · source 1 - E2 · Territorial coverage: 100 (all regions (national network of support centres))
INACOOP's Presencia Territorial programme completed coverage of 'los 19 departamentos' in 2021 with territorial contacts; training is open to 'cooperativistas de todo el país': 'all regions (national network ...)'. · source 1 - E3 · Public funding of support: 100 (national budget line)
INACOOP is funded by Rentas Generales, cooperative contributions and the statutory prestación coactiva; training is financed by INEFOP (UYU 30 m, Nov 2023): 'national budget line'. · source 1 - E4 · Continuity: 100 (five years or more)
PROCOOP has run since 2016 (renewed 2019, 2021, 2022 and Nov 2023 for two years) and INCUBACOOP and Más Valor Cooperativo continued through 2020-2024, despite budget cuts: 'five years or more'. · source 1 - E5 · Range of services: 100 (three or more)
Incubation (INCUBACOOP), finance for small capital, training (PROCOOP, 1,200 trained in 2022), management and quality improvement (Más Valor Cooperativo) and market access through public-buyer agreements: 'three or more'. · source 1
| 100.0 |
| EU funds mobilised for SE 5.1.1 F10F20F30F40 Criteria and evidence- F1 · Programming: 0 (SE not mentioned)
Uruguay is programmed under the regional MIP for the Americas and the Caribbean 2021-2027, whose Uruguay priorities are 'to promote a green transition and an inclusive economic recovery based on sustainable use of natural resources' and digital transformation, with no occurrence of social economy, solidarity, cooperatives, social enterprise or entrepreneurship (draft of 30 Apr 2021): 'SE not mentioned'. Final MIP text not opened. · source 1 - F2 · Calls and instruments: 0 (none)
No EU call naming the SSE and no EU-funded SE grantee in Uruguay was found; the 2023 diagnosis of Uruguayan cooperatives' needs was commissioned by the OAS, not the EU (the EU Delegation was only visited); EU-funded projects found concern agroecology, biodiversity and circular economy: 'none'. · source 1 - F3 · Channel: 0 (none)
No EU SE funding found (see F2), hence no channel: 'none'. · source 1 - F4 · Evidence of take-up: 0 (none)
No take-up of EU funds by SEs found (see F2): 'none'. · source 1
| 0.0 |
| Dedicated national funding 5.2.2 N1100N267N3100N4100 Criteria and evidence- N1 · Dedicated line: 100 (dedicated line for SE broadly)
MIEM, INACOOP and FONDES ran the 2024 call 'Asistencia técnica para entidades de economía social y solidaria' (7 Aug-15 Oct 2024; 'Subsidio total de los honorarios de asistencia técnica') open to worker and agrarian cooperatives, sociedades de fomento rural, self-managed enterprises 'entre otras entidades de economía social y solidaria'; MIEM-Dinapyme also runs the annual non-reimbursable call for cooperative investment projects: 'dedicated line for SE broadly'. · source 1 - N2 · Instrument types: 67 (two types)
The joint INACOOP-FONDES-MIEM Programa de Oportunidades para Cooperativas offered 'hasta 10 millones de pesos reintegrables' (INACOOP/FONDES credit) and 'hasta 350.000 pesos no reembolsables' (MIEM) per project, and the 2025 MIEM call co-finances investment: 'two types' (loans and grants). · source 1 - N3 · Continuity: 100 (five years or more)
The MIEM-Dinapyme call for cooperative investment projects (non-reimbursable funds, with INACOOP and CUDECOOP) 'se viene realizando desde el año 2009' as an annual competitive call and 'ha atendido a más de 130 proyectos cooperativos'; editions are documented for 2022, 2023 (plus a MIEM-FONDES second-semester 2023 call), 2024 and 2025 (beneficiaries published 15 Dec 2025): 'five years or more'. · source 1 - N4 · Execution: 100 (amounts or beneficiary numbers published for 2024 or 2025)
MIEM published on 15 Dec 2025 the beneficiaries of the 2025 cooperative investment call (Cooperativa Helix, Coopespal NP, Sociedad de Fomento Rural de San Jacinto), without amounts: 'amounts or numbers of beneficiaries published for 2024 or 2025'. · source 1
| 91.7 |
