Tabarez's men will head to Chile in June aiming to retain the title they won for the 15th time with victory over Paraguay in the final four years ago in Argentina.
The absence of Luis Suarez - banned for the entire tournament after biting Italy's Giorgio Chiellini during last year's World Cup - is a blow to Uruguay's hopes of success.
And the Barcelona forward is unavailable for the clash with Morocco in Agadir - which serves as Uruguay's final game before a pre-Copa America friendly with Guatemala, which comes after the deadline for naming squads.
Suarez is instead playing in a charity game to mark former team-mate Steven Gerrard's final season with Liverpool.
Also missing for the visitors is Hull City's Gaston Ramirez, the winger sidelined by a hamstring injury, while experienced duo Walter Gargano and Cristian Rodriguez have been overlooked.
For Morocco, the game represents their biggest test since a 2-0 defeat to Russia last June. However, despite the quality of their opposition, two of the North Africans' more talented players have not been included in the squad.
Dynamo Kiev's Younes Belhanda and QPR's Adel Taraabt both miss out, with coach Badou Zaki handing call-ups to five uncapped players.
