The work aims to describe the functioning of the Congress of Intendents of Uruguay from an institutionalist perspective. Since there are hardly any academic works on this, the first thing will be to make a historical description of the founding process of this and subsequently a thorough description of how it works and how it is composed. Then, the analysis must define an institutionalist theoretical framework and, based on it, analyze whether the Congress of Intendents contributed to the decentralization of the Uruguayan state or did the opposite.