La “quema”. Trayectoria histórica de un impuesto sobre los flujos comerciales de Castilla y Aragón (siglos XIV y XV)

Abstract

The "quema" was a tax imposed on trade between the kingdoms of Aragón and Castile, in order to obtain money to compensate for injuries and losses to the subjects of both kingdoms that had been victims of acts of aggression committed by subjects of the other kingdom. It was intended to replace the letters of marque. It was introduced in 1329, though it had some precedents in the previous decades. During the first half of the fourteenth century it was introduced and suppressed several times, but after the war between Castile and Aragón (1356-1375), there came a period of consolidation for the tax. During this period the king of Aragón became direct beneficiary of the product of the tax, because he bought their rights to compensation from most of his subjects that had claims against Castillans. And that's why he opposed himself to the suppression of the tax at the end of the century, against the desires of the Castillans. But during the first half of the fifteenth century this tax continued to be exacted only in the kingdom of Valencia.