La política fiscal del común de pecheros de Soria en el siglo XV y primeras décadas del XVI

Abstract

With the aim of deepening in the knowledge of fiscal policies applied in the reign of Castile during the XVth century, this article focuses the attention on the policy applied by the institution of the Soria Commoner Community, which was the institution in charge, in that very city, to collect the services of the Spanish Parlia­ment. We first describe briefly the financial organisation of the institution, then, we analyze the two main sources of revenues of this very institution, direct taxes or assessments, and indirect taxes. We study in minute detail the evolution of the fiscal policy during the mentioned period of time, underlining its effect on the different social groups integrated in the community. We finally try to identify the groups that controlled the tax system because they were not submitted to the government supervision nor to that of the municipal council. Finally, a great quantity of quantitative data illustrating the different defended theses are offered.