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Impuestos sobre la renta de los eclesiásticos: el subsidio y excusado (Diócesis de Sevilla, mediados del siglo XVII). (Taxes on the income of ecclesiastics: the subsidio and the excusado (Sevilla Diocese, around the middle of the 17th century))

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  • Hernández Borreguero, José Julián
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    Abstract

    A partir del siglo XVI se instauraron dos impuestos otorgados por el Papa al Rey de España, que pagaban cada uno de los eclesiásticos y beneficiados de los diezmos (incluidos nobles): el subsidio y el excusado, impuestos directos que gravaban sus ingresos anuales. En este artículo se explica el funcionamiento de esos dos impuestos a nivel nacional, el proceso de reparto entre todas las diócesis, así como se estudia la casuística concreta de su gestión en el arzobispado hispalense hacia mediados del siglo XVII, desde un punto de vista económico y contable. From the 16th century onwards the ecclesiastics and incumbents of tithes, noble people included, had to pay two direct taxes, the subsidio and the excusado which levied on their annual income. These taxes were bestowed by the Pope on the King of Spain. This paper aims to explain the functioning of these taxes on a national level and their distributing among all Spanish dioceses. Special attention is devoted to their concrete management in the Sevillian archbishopric around the middle of the 17th century from an economic and accounting perspective.

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2007)
    Issue (Month): 7 (December)
    Pages: 80-99

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    Handle: RePEc:dec:articl:2004-09:80-99

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    Web page: http://www.aeca.es/
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    Keywords: Impuesto sobre la renta; subsidio; excusado; Iglesia; Diezmos. Income tax; subsidio; excusado; church; Tithes.;

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