Resumen de The Cortes of Castile and Philip II's fiscal policy

José I. Fortea Pérez

• This article analyses the evolution of the fiscal policy of the Crown of Castile in the reign of Philip II in relation to the salient characteristics of the tax system and of the political and constitutional structure of the kingdom. The character of the Kingdoms of Castile as an aggregate of autonomous communities coordinated by the superior authority of the monarch was reflected in a fiscal system based upon the delegation to local authorities of the management of the most important royal taxes (alcabalas and servicios) and thus upon principles of autonomy and decentralization which made negotiation with the Kingdom in the Cortes, both with regard to the total sum and to the conditions of its collection, unavoidable. The financial needs of Philip II led him to try to overcome the rigidities of this system by extending the fiscal powers of the Crown by means of the creation of new taxes or the increase of those already in existence, as well as by redefining the constitutional processes of negotiation with the Cortes and the cities. Nevertheless, Philip II neither succeeded in getting acceptance for all his demands nor did the pressure to which he subjected the Kingdom generate any significant change in the nature of the Castilian fiscal system nor in the politico‐constitutional bases which sustained it.