Los beneficiarios de la fiscalidad medieval. El caso del diezmo del aceite del almojarifazgo de Sevilla en el siglo XV

Abstract

This paper analyzes one of the most important taxes levied by the royal Treasury in Seville during the fifteenth century, which is the tithe of oil at the region of the Aljarafe and Ribera, within the local almojarifazgo. We will deal with every possible aspect, such as the tax colletion method, the leasing, the pursuit of fraud or the sharing of benefits between the monarchy and the aristocracy, as juros and payments.