The national government regulated the Orange Development Areas - ADN, which aim to encourage and strengthen cultural and creative activities, with a vocation for urban renewal and social integration and the conditions for the selections of projects.

Investments or donations to the selected projects generate an income tax deduction of 165% of the amount invested or donated for the fiscal year in which the investment or donation is made, regardless of the link with the taxpayer’s income-producing activity.

The eligible fields for these purposes are the following:

1. The creative industries, such as the publishing, audiovisual, phonographic, visual arts, performing arts and entertainment sectors, tourism and tangible and intangible cultural heritage, artistic and cultural education, design, advertising, multimedia content, content software and interactive audiovisual services, fashion, news agencies and information services, and creative education;
2. Safeguard of cultural manifestations incorporated into lists of intangible cultural heritage; and
3. Infrastructure for public performing arts shows.

The National Council of the Orange Economy will determine the maximum availability for these benefits in each fiscal year.

This decree regulates the specifics of selection of the projects.