The additional taxation of ten percent of income in 1741

Abstract

Among other measures aimed at increasing the resources of the Royal Treasury, King Felipe V decrees in 1741 the establishment of an additional taxation of the percent of the taxable income of all his subjects. Pressure and resistence from large sections of the government itself detracted from its application, though its development is exceedingly attractive in order to understand the fiscal reality of the time. On the other hand, the large number of documents generated during its imposition help us learn about numerous aspects of city life, along with establishing, with regard to the distribution among the different districts and places, the controversial relationship between population and taxation.