The institution was created by the King Peter II (III) the Great in 1344. It was imported from Sicily, where a curia magistrum rationalium already existed. It was regulated by Peter IV the Ceremonious in the “Ordinacions” (Cortes’ Ordinances).

It is the institution of the central administration of the Crown of Aragon in charge of the royal magistrature’s accounts control in each of its territories, with functions of intervention and especially of Court of Audit. Treasurers, prosecutors, the “Escribano de Ración”*, tax administrators and, in general, every employee that had managed royal wealth, rendered accounts under the “Maestre Racional”**.

The unity was broken in the 15th century when a “Maestre Racional” in the Kingdom of Valencia (1419) and another in Aragon (1420) were created. The old “Maestre Racional” maintained his headquarters in Barcelona but with fewer jurisdictions. Therefore, this authority had a lower position than the Treasurer due to Crown of Aragon’s reorganization and the Hispanicization of the Austrian administration. Thus, the old hierarchical relation turned around. The magistrature disappeared in 1714 with the Bourbon’s arrival, therefore their functions were assumed by the Intendancy.

*His main function was to lend money to the King.

**Royal ministry in charge of the administration of each of the states or towns of the old Crown of Aragon.

From its origins, the “Maestre Racional” had an archive different from the Royal Archive but located in the same Royal Palace. It was there maintained even after the institution’s suppression in 1714 and, in 1819, it was transferred to the House of the General Bailiery (Sant Jaume’s Place, Barcelona), joining the Archive of the Bailiery in a same building. Thus, the Regulation’s rules for the new floor, custody and governing of the Archive of the Bailiery from 1804 were accomplished. This led to its incorporation to the Archive of the Maestre Racional, with a new naming for the whole: General Archive of the Royal Heritage.

Therefore, since 1819, both archives have been together at the same institution, generally with their fonds separated and differentiated. However, their mix during the successive transfers was unavoidable.

The Republic decided to incorporate the General Archive of the Royal Heritage to the Archive of the Crown of Aragon (art. 12 of the Law issued on the 22nd of March 1932), coming into effect in 1934 (Order of the 1st of February). So, the fonds were transferred to the ACA’s headquarters in July 1936, shortly before the Spanish World War began.