The article analyzes the progress of the decentralization process in Uruguay through the perceptions of Mayors. It is a qualitative study that used qualitative interviews as the data collection technique. The dimensions analyzed encompass the different facets of municipal life, both internal and external to its functioning. These axes are studied as a way to understand municipal reality and are discussed in light of the most well-known theories on territorial decentralization, one neoliberal and the other neodevelopmentalist. As conclusions, the progress of the process and its limitations are noted along with its most pressing demands: legal personality that grants greater autonomy and the enablement of cross-voting for the election of mayors.