The 2018 Italian Stability Pact in its comma 57, according with UE Culture and Creativity Directories established that: “Cultural and creative enterprises are the enterprises or subjects that carry out stable and continuous activities, with headquarters in Italy or in one of the Member States of the European Union or in one of the States adhering to the Agreement on the European Economic Area, provided that they are taxable persons in Italy, which have as their corporate purpose, on an exclusive or prevalent basis, the conception, creation, production, development, dissemination, conservation, research and enhancement or management of cultural products, understood as assets, intellectual services and works related to literature, music, visual arts, applied arts, live entertainment, cinema and audiovisual, archives, libraries and museums as well as cultural heritage and innovation processes connected to it “.