The Uruguayan midfielder has been on the sidelines since picking up a serious ankle problem against Aston Villa on November 26, which was initially expected to rule him out for 10 weeks.
However, Bentancur - who had only just battled back from his ACL problem before taking damage to his ankle - has remarkably recovered in just half of that time to start for Spurs over Pierre-Emile Hojbjerg, who is dropped to the bench after Thursday's 4-2 loss to Brighton & Hove Albion.
With Dejan Kulusevski serving a one-match suspension on account of accumulating five yellow cards, Giovani Lo Celso has been drafted into the XI and will seemingly occupy the number 10 role for the hosts.
Despite scoring his first Premier League goal off the bench against Brighton, Alejo Veliz loses out to Richarlison once again, while Emerson Royal and Ben Davies are preferred over recognised centre-backs Eric Dier and Ashley Phillips.
Bournemouth boss Andoni Iraola has also made a couple of alterations despite his side's dominant midweek win over Fulham, as Luis Sinisterra and Lewis Cook displace Antoine Semenyo and Alex Scott respectively.
Tottenham Hotspur: Vicario; Porro, Royal, Davies, Udogie; Bentancur, Sarr, Lo Celso; Johnson, Richarlison, Son
Subs: Forster, Dier, Dorrington, Phillips, Skipp, Hojbjerg, Donley, Gil, Veliz
Bournemouth: Neto; Smith, Zabarnyi, Senesi, Ouattara; Cook, Christie; Sinisterra, Kluivert, Tavernier; Solanke
Subs: Travers, Mepham, Aarons, Brooks, Rothwell, Scott, Billing, Moore, Semenyo
More to follow.