Fiscalidad real y renta feudal. La martiniega, la fonsadera y el yantar a mediados del siglo XIV en la Castilla de las merindades

Abstract

The analysis of the similarities, the differences and the boundaries that exist between the royal tax system and the feudal incomes has not awakened yet all the attention that it deserves. It is the reason why the contributions like those offered by C. Sánchez Albornoz are, seventy years later, still in use. The Becerro de las Behetrías (Record Book of Charity), thanks to its abundant information about all what is related with the tax system and with seigniorial taxes, is an ideal source to present a collection of samples on this topic, even if the information is limited to the XIVth century. We have chosen three charges because of their relation with the state prerogatives (la fonsadera: old tax destinde to war expenditures), because of their profound. seigniorial meaning (el yantar: tax payed in cash to the visiting lord: bread and beans or lentils, normally), or for their generalisation (la martiniega: tax payed for Saint Martin). The noticeable particularities of each of them cannot be separated from those presented by the different jurisdictions. The old tribute for war expenditures, the fonsadera, is a typically state charge, totally independent from the jurisdiction. The martiniega, a tax payed at the moment for Saint Martin, is perceived by the landlords, except for the behetría -which meaos that in a village without a landlord, the inhabitants are allowed to elect the person they prefer- where it is the king who perceives it and, consequently, becomes one of the main tax collectors. The tax on food, el yantar, is totally seigniorial: the king perceives it basically through royal patrimony. As far as jurisdictions are concerned, and taking into account the changes already mentioned, the control of the abbeys on those who depend on it is largely more important than the one existing in the case of charity, behetría, since in this case the king diverts substantial incomes.