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Tapando grietas. Hacienda local y reforma tributaria en Extremadura (1750-1936)


  • Antonio Miguel Linares Luján

    () (Universidad de Extremadura)


Before liberal reform, rustic property was the main source of income of Extremadura’s local finance. Thanks to it, the town hall of this region defrayed the own expenses of municipal administration and part of the taxes which might be paid by means of neighbouring apportionment. The municipalisation of the apportionments did not imply equality in the fiscal discharge, but, at least, mitigated the Royal Finance’s pressure over the common run of population. The crusade which was started in Spain against the rustic municipal patrimony from the middle of the 18th century, concreted in the civil disentitlement since 1855, obliged to repair the accounts of Extremadura’s local finance by way of other financing methods more burdensome to the community. These methods, characterised by the extra load over the State duty from 1845, ended up by imposing a new budget structure of fiscal nature which, besides hindering the development of the services linked to local finance, reinforced the taxation discrimination of the most unfortunate layer of Extremadura’s society. KEY Classification-JEL: H71, H72, N93, N94

Suggested Citation

  • Antonio Miguel Linares Luján, 2006. "Tapando grietas. Hacienda local y reforma tributaria en Extremadura (1750-1936)," Investigaciones de Historia Económica (IHE) Journal of the Spanish Economic History Association, Asociacion Espa–ola de Historia Economica, vol. 5, pages 71-103.
  • Handle: RePEc:ahe:invest:v:5:y:2006:p:71-103

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    More about this item


    Local finance; Rustic municipal; property; Liberal privatisation; Taxation reform; Extremadura; Modern and contemporary Spain;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • N93 - Economic History - - Regional and Urban History - - - Europe: Pre-1913
    • N94 - Economic History - - Regional and Urban History - - - Europe: 1913-


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