El impuesto de consumos y la resistencia antifiscal en la España de la segunda mitad del siglo XIX: Un impuesto no exclusivamente urbano

This article studies the Spanish Tax on Consuptions during the second half of the 19th century. It focuses on three issues: a), its significance within the funding of local governments; b), its importance to explain the protests against taxation in the 19th century; and c), its incidence. Our hypothesis is that the mutinies against this tax constituted one of the recurring practices of the resistances against taxation in the 19th century, but not the most important, represented by the tax defraudation. It is also indicated that the Tax on Consumptions was not only a tax on expenditure, and was in part transferred to agriculture. We provide some data that question the exclusively urban character that has been usually attributed to this tax.