Uruguay has published Decree No. 225/021, which provides amendments to the incentive regime for investments in building construction and urbanization that was introduced in response to COVID-19. The Decree amends the general conditions for qualifying projects in relation to the minimum area of a project that must be dedicated for common use. Instead of fixed percentages of the project area (5% or 10%, depending on investment amount), it is provided that the Enforcement Commission (COMAP) will establish the percentage of the area dedicated for common use that an investment project must have. The minimum investment amount of 20 million indexed...