Tabarez also has to decide whether to stick with Edinson Cavani, Luis Suarez and Diego Forlan up front once again.
Italy coach Cesare Prandelli could be without Alberto Gilardino who looked to have picked up a knock against Spain.
His potential absence, following Mario Balotelli's early departure back to Italy, could see Stephan El Shaarawy start.
MATCH PREVIEW
It's a case of what a difference a day makes for Italy coach Cesare Prandelli. Even before the semi-finals a three-day turnaround, after an already-hectic tournament, looked a tough ask.
Add in a 120-minute encounter against the world champions and Prandelli is a little prickly about the tournament scheduling. Uruguay enjoyed an extra 24 hours recovery following Wednesday's semi-final and Prandelli said: "Perhaps the whole formula of the competition should be reviewed in order to give teams a bit more time to recover, especially when you play in this heat. It might be risky to play at such a short distance of time."
Confederations Cup: Navas penalty sends Spain into final
With off-field protests overshadowing the tournament Fifa most likely have bigger fish to fry than Prandelli's concerns.
However in a meeting of two evenly-matched sides - just 11 places separate them in the world rankings - the Italy boss could have picked out Sunday's game-changer: fitness.
Uruguay will also be jaded with Sunday's clash their seventh in the last 25 days. Their World Cup qualifying hopes hang in the balance ahead of a crucial autumn but coach Oscar Tabarez believes the Confederations Cup has proved his side can secure a return trip to Brazil next summer.
"If we play like this we are in a position to play anyone, and that is ground that we have gained for the qualifiers ahead," he said. "We can compete with top-level teams. That's a plus when it comes to playing future matches."
Tabarez wants a long-term future featuring Brazil 2014. For now the focus is securing third place in this global gathering.
Last time they met, Italy paid the price for a wasteful display by losing 1-0. After a similarly goal-shy semi-final Prandelli will be determined there is no such repeat, tired or not.
MATCH FACTS
Head-to-head
The two countries have played eight Fifa recognised matches over the last 85 years. Uruguay lead the way with three wins to Italy's two, with three draws.
The two teams last met in a friendly in November 2011 in Rome which La Celeste won 1-0 thanks to a Sebastian Fernandez strike.
Eight of the Uruguay starting XI in that 1-0 win also started in the 2-1 defeat against Brazil last time out compared to six Italians (who started against Spain on Thursday).
Between them Italy and Uruguay won the first four World Cups (Uruguay 1930 and 1950, Italy 1934 and 1938).
Uruguay
Eight of the Uruguay squad play their club football in Italy.
Uruguay's penalty record is won five, lost four. La Celeste have won their last two shoot-outs; seeing off Argentina 5-4 in the 2011 Copa America quarter-finals, a tournament they went on to win. They also famously knocked Ghana out of the last World Cup in a shoot-out.
The November 2011 win over Italy made it 13 games unbeaten for Uruguay. They have won just six of the 19 games since (L7, D6, W6) however four of those wins have come in the last month.
Edinson Cavani's goal against Brazil was only his sixth in his last 28 outings for Uruguay.
Italy
Italy's semi-final penalty shoot-out defeat was the second time they have suffered spot-kick misery against this all-conquering Spanish side. At Euro 2008, having also drawn 0-0, they lost 4-2 on penalties in the quarter-finals.
No one has scored more for Prandelli's Italy than Mario Balotelli (10 goals in 25 games).
Italy became the first team in 16 games to keep a clean sheet against Spain last time out.
Italy games have featured seven of the 14 strikes of the woodwork at the Confederations Cup.
The Azzurri have attempted more crosses than any other team (69) at the tournament.
