A/HRC/42/43/Add.1 15 per cent of the cases. In more than half of the cases, it appears that close relatives are the main perpetrators of these acts.12 At the community level, financial abuse is more frequent. In such cases, third parties embezzle property, documents and financial resources in illegal exchange for care, without the older person’s consent. 32. In November 2015, under Executive Decree 306/015, the Government approved the Action Plan for a Life Free of Gender-based Violence, with a generational perspective. The purpose of the Plan is to implement a national policy for the prevention, reduction and redress of gender-based violence in its various tangible manifestations. It encompasses significant developments, including a comprehensive vision of gender-based violence and an interdisciplinary and intersectoral approach. However, difficulties have arisen in its implementation, including a lack of resources (A/HRC/WG.6/32/URY/1, para. 19, and A/HRC/WG.6/32/URY/3, para. 6). 33. In 2017, within the framework of the Action Plan, Uruguay amended articles 311 and 312 of the Criminal Code, classifying femicide as a particular aggravating circumstance of murder, considering it to be committed “against a woman for reasons of hatred, disdain or contempt for her condition” (A/HRC/WG.6/32/URY/1, para. 21). The legal advance, however, was not backed by sufficient financial or human resources or training, especially with regard to access to justice (A/HRC/WG.6/32/URY/3, para. 50). 34. In 2018, Act No. 19580 on gender-based violence against women was approved. The Act aims to guarantee to all women, including trans women, the right to a life free of gender-based violence, regardless of age, sexual orientation or gender identity, socioeconomic situation, territorial affiliation, beliefs, cultural and ethnic-racial origin, or disability. The Act recognizes different types of violence, including physical, psychological and emotional violence, and puts in place mechanisms, measures and integrated policies for prevention, care, protection, punishment and redress (A/HRC/WG.6/32/URY/1, para. 22). 35. The Act also provides for the establishment of a network of care services, protection, investigation and prosecution procedures, and administrative and judicial procedures. In addition, it provides for the establishment of the Observatory on Gender-based Violence against Women, with a mandate to monitor, collect, produce, register and permanently systematize data and information on violence against women. 36. Since July 2013, the National Institute for Older Persons has been operating a service for victims of domestic violence with a focus on older persons in Montevideo and the Metropolitan Area. It monitors situations of abuse and maltreatment of older persons and contributes to their protection through a comprehensive approach from specialized interdisciplinary technical teams, which provide direct care and psychological, social and legal advice. The establishment of the offices for women victims of gender-based domestic violence is a fundamental step in addressing elder abuse, including to raise awareness of society as a whole. 37. There are two centres in Montevideo focusing on elder abuse. The Care Centre for Older Persons focuses on the comprehensive development of older persons. It manages a care centre for older persons who have been victims of abuse or maltreatment. Economic and financial abuse, emotional abandonment, neglect, negligence, psychological and physical abuse are among the most common forms of elder abuse. The Inter-institutional Centre for Collaboration with Older Persons is a non-governmental organization that seeks to assist, advise and accompany older persons and to provide them with an appropriate place in which to enjoy their old age. Despite some progress, notably the establishment of the National Institute for Older Persons, there is shortage of adequate shelters and of psychological and medical treatment for victims of domestic and gender-based violence, and a need to establish targeted programmes on elder abuse at the national level in Uruguay. 12 See www.rtmuruguay.org/2016/07/maltrato-violencia-al-adulto-mayor.html. 7