The Middle Ages. Al-Andalus. Feudalism. The cities or boroughs

After the fall of the Roman Empire and the invasion of the Germanic peoples, a new era known as the Middle Ages began. For a time, the Visigoths ruled Spain, maintaining almost the same public treasury as the Romans had created. But feudalism was soon established in Europe as a result of the division of the great Roman Empire.

As these were dangerous times of unrest and war, people needed protection and turned to their feudal lords for protection. In return for this protection, they demanded that they fight alongside them in the frequent wars. They also demanded that they pay large rents, usually in kind, through the delivery of crops, wine, oil and animals, since at that time money was scarce in circulation.

These rents were actually taxes because they were imposed by the feudal lords. Thus, income was collected from the exploitation of mines, mills, ovens, forests, pastures, navigable rivers, hunting and fishing. Likewise, in order to engage in commerce or industry and to practice a trade, permission had to be requested from the feudal lord. This permit or license required the payment of an amount called “ royalties ”.

In Spain, the Muslim people who arrived from Africa in the 8th century lived in much of the territory for several centuries. Their treasury became very rich, since in addition to the emir's or caliph's own income, they established taxes on crops, merchandise, herds or lands and also direct taxes that non-Muslims living in their territory had to pay.

There were two very important taxes that were later also demanded by Christians: customs duties ( almojarifazgo ) and the gabelas that were paid when buying and selling something.

Over time, people began to unite, protest, and rebel against the power of feudal lords and kings, setting conditions for the payment of taxes that the kings sometimes had to accept, as was the case with the Cortes that met in Spain or with the example of the Magna Carta in England, according to which taxes must be accepted by the people who are to pay them.

Furthermore, people began to escape the power of the feudal lords, and cities began to emerge, along with a new social class of artisans, merchants, and bankers, known as the bourgeoisie.

With the growth of cities and the new needs that arose in them, the municipal Treasury became important, independent of that of the king, collecting taxes (such as the so-called alcabala ) to channel water, to make streets or to build its walls.