En torno a la disyuntiva décima/subsidio en Castilla y la Corona de Aragón durante la Baja Edad Media

Abstract

This work is a diachronic and comparative analysis of the lengthy process in the Crown of Aragon and Castile, involving two forms of extraordinary taxation (tithes and subsidies), which can be considered representative of a major transfer of ecclesiastical income in favour of the emerging tax state. We follow successive chronological phases from the thirteenth century to the reign of the Catholic Monarchs, to ascertain how often the monarchy made use of each type of levy -imposed with or without papal authorization- the different reasons given in each case, and other issues concerning the consent of the clergy and the role of church assemblies in the management of these payments. Despite the divergences and different dynamics that developed in each kingdom, it is clear that both forms of clerical contribution led to the imposition of more regular income taxes, while establishing a fiscality based on the taxation of ecclesiastical gains. The work has been prepared from a selective review of bibliographical output and the consultation of primary sources relating to the Crown of Aragon.