La exención fiscal, entre privilegio y conflicto: los excusados de la iglesia en Astorga, León y Oviedo (siglos XIII-XIV) / Tax Exemption as Privilege and Conflict: The "Excusados" of the Church in Astorga, León and Oviedo (13th-14th Centuries).

Resumen: El objetivo de este articulo es ofrecer un acercamiento al estudio de las relaciones entre fiscalidad y poder en las sociedades urbanas de la Edad Media a traves del analisis de un caso concreto de exencion fiscal: la concedida a los excusados de la Iglesia. Para ello nos centraremos en el ejemplo de tres ciudades episcopales del norte peninsular (Astorga, Leon y Oviedo) a lo largo de los siglos XIII y XIV, analizando el origen y fundamentacion de los privilegios de nombramiento de excusados, los conflictos que provoco dicha exencion fiscal y la integracion de los excusados de la Iglesia en la sociedad local. Abstract: The aim of this paper is to offer an aproach to the study of the interaction of taxation and power in medieval urban societies through the analysis of a particular case of tax exemption: the one granted to the “excusados” of the Church. With that purpose we will consider the example of three episcopal cities from Northern Spain (Astorga, Leon and Oviedo) throughout 13th and 14th centuries. We will analyze the origins and foundation of the privileges that granted the nomination of “excusados”, the conflicts which were caused by such a tax exemption and the integration of the “excusados” of the Church in local society.