Un arancel comercial en Alicante y Elche durante la Baja Edad Media: el derecho de aduana

Abstract

During the low Middle Ages, in the southern areas of the Reign of Valencia -that during the second half of the XIIIth century belonged to the Reign of Murcia-, the trading transactions were burdened with different taxes, between them customs dues, almojarifazgo as it is still called in Orihuela or dret de duana in Alicante and Elche. As far as Alicante is concerned, we have texts dating from the beginning of the XIVth century, where an amount of more than the annual 3.500 pays of incomes were reached. The difficulties by the middle of the century, above all war, ruined local economy and this tax was left aside till the middle of the XVth century, when a clear period of recovering starts, parallel to the economic cake off of the city. The landlords are native of Alicante, some of them are traders, members of the local oligarchy. There are mostly individual landlords, though they sometimes created specific societies. In Elche, we find information since 1315, according to which local Jews participated actively in farming out since 1391. During the XVth century Mudejars also rented areas. Tax remain stable at the beginning of the XVth century around 2.000 and 2.500 pays, much above what was commonly collected in Alicante. Customs dues bring an important source of income for the landlords -the city of Barcelona-, it represents 12,9 % of feudal incomes during the years sixties of the XVth Century.