This article analyses the economic dimension of a set of activities grouped under the heading, Culture and Leisure Industry, from three complementary perspectives: national (Spain), sectoral and regional. Particular emphasis is placed on determining the value added generated by this industry and its contribution to the Gross Domestic Product - 4.5% - as well as showing its level of employment both in absolute terms and as a percentage of the number of employees in the economy - 7.8%. This is a pioneer project; studies in this field on either a national or international scale are scarce. The study demonstrates that the cultural sector is a productive activity generating wealth in Spain. However, a high degree of heterogeneity is found at both the sectoral and regional levels. Economic activity is led by Performing, Musical and Audiovisual Arts (mainly Television) and Publishing and Printing, which jointly account for about 70% of sales and gross value added, and it is concentrated in similar proportions in developed regions specialized in service industries, Madrid and Catalonia, where most culture and leisure activities are available.