Set of distinctive, spiritual, material and affective features that characterize a society or social group. Culture includes, in addition to arts and letters, ways of life, fundamental human rights, value systems, beliefs and traditions.

The Culture Satellite Account works with two alternative boundaries of the cultural sector:

• Cultural activities. They are defined by aggregation of the different domains or cultural sectors.

• Activities related to intellectual property. It includes cultural activities – with the exception of those that are part of the "heritage" sector and the phases "educational activities" and "promotion and regulation" – to which are added activities related to the advertising and computer sectors.