¿«Ad conservandam ecclesiasticam immunitatem»? La exención del clero de la ciudad de Nápoles entre las finanzas urbanas y fiscalidad papal (1535-1618)

Abstract

The aim of this article is to analyze the construction of mechanisms of exemption of the clergy from excise taxes in the city of Naples between XVIth and XVIIth centuries. In order to avoid fraud and against annual repayment of a sum of money, the Neapolitan clergy was in fact called upon to pay the taxes on certain consumer goods. The use of the proceeds of this «franchigie» soon became the subject of dispute among the clergy. The Papacy quickly assumed a key role, both as legitimizing power for the levy and as the beneficiary of the money of the exemptions of the clergy of Naples, which was allocated for the Fabric of St. Peter’s Church in Rome.