Crédito y fiscalidad en el reino de Navarra bajo el gobierno de la Casa de Francia (1280-1328)

Abstract

Given the lack of notarial protocols, the aim of the present study is to provide a sample, albeit indirect and incomplete, of loan activity via the tax obligations which the House of France established for the exercise of lending. We are not dealing, therefore, with credit on the royal tax system, but rather the opposite: tax levied on the different stages of loans made. Tax came into play at three stages. First of all, there was the so-called “tribute” of the Jews’ notaries –the Jewish minority practically having, at least initially, a monopoly on lending–, set at a solidus or solidus and a half, depending on the case, for each letter drafted by the local notary or scribe. The second...