Resumen

This project focuses on the creative and cultural industry sector, which has obtained great attention at national and international level, especially in the Colombian government 2018-2022, Being a sector that has a lot of potential that can be explored to improve its economic growth. the regulations that grant fiscal and commercial benefits to this sector were reviewed. In this investigation, a search of these regulations is carried out and the tax benefit of 7 years of income exempt from Decree 1669 of 2019 was emphasized. Additionally, financial and accounting simulations are carried out that facilitated the interpretation and application of this incentive. In conclusion, the tax incentive for the orange economy regulated in Decree 1669 of 2019, It generates benefits only for medium and large entrepreneurs, leaving small businesses on paper.