Corporate Body - Superintendencia de Hacienda (España)

Superintendencia de Hacienda (España)



Corporate Body

Preferred form:

Superintendencia de Hacienda (España)

Fechas de Existencia:

from 1687 to 1795


The Superintendencia de Hacienda (from Spanish “Superitendence of Finance”) was created in 1687 as part of the tax reform by Oropesa-Vélez. Having accepted the exhaustion and mortgaging of Castilian tax revenues, the reform aimed to balance the income and expenditure, which were either alienated or consumed by the juros*. A new tax map featuring the totality of revenues of the 22 provinces was created to that end. For this very purpose, the revenues were unified (divided into provincial, general and stagnant revenues) and their judicial system shifted from residential tax registration to rental and direct administration. In 1691, the Superintendecia centralized the contributions made by the 22 provinces of Castile by appointing superintendents in each province. Despite maintaining an institutional, as well as a functional division between the Secretaría de Hacienda (from Spanish “Secretariat of Finances”) and the Superintendencia, both were chaired by the same person, except for brief periods of time. Such a circumstance could partially explain the incorporation of the two bodies into a single fond and the separation of the documents held therein. In 1795, both bodies were unified.

*Juros were the former version of public debt in the Crown of Castile.


Código Referencia de PARES: ES.47161.AGS/2.22

GALLARDO FERNÁNDEZ, Francisco: Orígen, progresos y estado de las rentas de la Corona de España Su gobierno y administración. Madrid: Imp. Real, 1805-1817. Madrid, Imprenta Real. Vols. I-VII.

CANGA ARGUELLES, José: Diccionario de hacienda con aplicación a España. Madrid: Instituto de Estudios Fiscales, D.L. 1968.

ARTOLA, Miguel. La Hacienda del Antiguo Régimen. Madrid: Alianza, 1982.

External Links