| Summary: | The present study aims to perform a review of the evolution of the intangible cultural heritage, to understand the difficulties and limitations that this heritage faces in the present. In a first moment, will present in the role that the State has maintained with this intangible heritage when even the category did not exist as such and the Convention for the Safeguarding of Intangible Heritage of UNESCO (2003) had not been ratified by Uruguay. Counting with this background will be analyzed the current regulations and decrees governing the field of intangible heritage to understand how different intangible expressions are conceived and managed. Since 2009, Uruguay has two elements declared by UNESCO as Intangible Heritage, the Tango and the Candombe. The second manifestation will be the conducting wire through which will be seen how over the years the expression was worked by the State. Through interviews with authorities from different institutions of intangible heritage and a thorough study of academic texts, the article seeks to understand the framework and the dispute between the Candombe and his interests and the State structure and their possibilities to manage and safeguard this heritage.
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