¿Un nuevo sistema de fiscalidad extraordinaria? La Santa Hermandad de los Reyes Católicos (1476-1498)

Abstract

The establishment of the Holy Brotherhood by the Catholic Monarchs supposed the transformation of the extraordinary fiscal system of the Crown of Castile. The incomes of the Parliament were replaced by a financial structure that was held on the new fiscal pact between the throne and the municipalities. The main pillar of this system was the transfer of the management of the extraordinary revenues to the cities of the kingdom. This article studies some of the key aspect of this measure, as well as the significant consequences that they had in the field of taxation and the State building process.