Let us remember that…

The need to obtain sufficient income to cover state expenses has led, throughout history, to the creation of countless taxes.

To cover its immense expenses (military, infrastructure), Rome established a special tax on conquered lands, the "tributum or stipendium," which was levied on the land, and another tax on people, "tributum capitis," which was generally levied equally on everyone.

In Muslim Spain, tributes became more diverse. Taxes were established on crops, economic transactions, rights of way, herds, land, and buildings. There were two very important taxes: customs duties (almojarifazgo) and taxes paid when buying or selling something.

In the Christian kingdoms, taxes were levied based on the needs of the King: wage war, build a bridge, etc. Therefore, the Treasuries were peremptory, that is, the tax was established out of necessity and, therefore, it was not necessary to prepare a document forecasting expenses and income (budget).

The remote origin of the public budget lies in the agreements between the King and the Cortes by which the latter authorized the King to collect certain revenues and make certain expenses.