1740
1834
The tax reform process initiated at the end of the 17th century crystallizes in the general framework of Bourbon reforms. By 1750, it will be regarded as a mature system of centralization, unification and control. These remarks may be applied to the tax system, as well as to the central administration of Finance.
The tax system undergoes a large-scale simplification; it will be anchored in three large revenue blocks, each with their own territorial organization (provinces and district) and a common core they stem from. The aforementioned blocks are the Provincial Revenues (under a shared administration, they encompass church taxes, sales taxes, cientos*, services, millions, wool, herbs, snow, fish and liquor), the General Revenues (custom duties) and the Shops and monopolies (tobacco and salt).
The central administration is consolidated by the leading figure of the Superintendent, who will eventually become the Secretary in 1715. As a Secretary, he will be the nexus between the King and the institutions of Treasury. In the role of Superintendent, he will be the head of the tax-collecting system.
It is in this context that the establishment and increased significance of the Directorate-General of Revenues enters the picture. It will be regarded as an organism for central administration, where it constitutes an effective helping tool for the unification of the Superintendent and the territorial tax system, and for the changes in tax system. The Directorate-General of Revenues is not the result of snapshot creation. It is a product of a slow process initiated in 1740, as the collection of taxes, which were formerly rented out to companies and individuals, transitions to being directly subject to the administration of the State.
As the central body for direction, administration and collection of the Treasury, the Directorate-General of Revenues is responsible for:
-the proposals to the Secretariat of Finance, be it upgrades or reforms that could affect the different braches of Treasury; the stagnant revenues, provision, assortment, quality, sale, consumption and exportation; the comprehensive review of the condition of all the stagnant revenues, contributions and alienated rights; the condition, products from the farms, factories and Treasury establishments; the approval of expenditure and execution of public works; the circulation and compliance with the tax regulations (laws, royal decrees, orders, instructions, etc.)
-Visitations and audits in offices, factories and tax establishments to prevent fraud and abuse.
- Overall development of the Royal Treasury by requesting reports from the desirable authorities.
- Management, control and administration of the finance area personnel (central and territorial).
- Request of deposits and presentation of accounts.
- Administrative control of the group (cessations, retirements, promotions, wages, bonuses, relocation, virtues, fines and offenses).
- Proposals to the Secretariat from the people in charge of the headquarters of provincial government, as well as possible rectification of the proposals from the officials and subordinates of the superintendents.
Divided in four General -Directorates in 1778, it will eventually be reduced to three: the Dirección General de Aduanas, the Dirección General de Rentas Unidas and the Dirección General de Arbitrios Consignados a la Caja Nacional de Amortización. Each of the aforementioned was chaired by its own director, although the possibility of organizing Boards for common affairs was not excluded.
It was tightly linked to the Accounting Office of Values, highest authority in the accounting, audit and intervention of the administration, and collection of all tax kinds under the supervision of the General-Directorate of Revenues. This Accounting Office centralized all the accounts of administration and collection of taxes.
*Cientos: percentage rise in the sales taxes.
El proceso de reforma hacendística iniciado a fines del siglo XVII va cristalizando en el contexto general de reformas borbónicas, llegando a considerarse, hacia 1750, como un sistema maduro en lo que a centralización, unificación y control se refiere. Estas notas pueden aplicarse tanto al sistema impositivo como a la administración central de la Hacienda.
El sistema fiscal experimenta una gran simplificación, descansando en tres grandes bloques de rentas que, con una organización territorial propia (provincias y partidos) tienen ya una cabeza común. Son las Rentas Provinciales, (que, bajo una administración común comprenden tercias, alcabalas, cientos, servicios, millones, lana, hierbas, nieve, pescado y aguardiente), las Rentas Generales (aduanas) y los Estancos o monopolios (tabaco y sal).
La administración central se unifica en la figura del Superintendente, que, desde 1715, es a su vez Secretario del Despacho. Como Secretario sirve de enlace entre el Rey y las instituciones de hacienda. Como Superintendente es jefe del aparato recaudatorio.
Es en este contexto donde hay que situar la aparición y significación de la Dirección General de Rentas, tanto en la administración central, donde se presenta como un medio eficaz de ayuda en unión del Superintendente con el aparato hacendístico territorial, como en los cambios que en el sistema fiscal se operan. La Dirección General de Rentas no aparece puntualmente. Se configura en un proceso lento a partir de 1740, a medida que la recaudación de los distintos impuestos, hasta entonces arrendados a compañías y particulares, pasan a la administración directa del Estado.
Como organismo central de dirección, administración y recaudación de la Hacienda, a la Dirección General de Rentas le competía:
-Las propuestas a la Secretaría del Despacho de Hacienda de las mejoras y reformas que pudieran afectar a los distintos ramos de la Hacienda. En las rentas estancadas, la provisión, surtido, calidad, venta, consumo y exportación. El examen general del estado de todas las rentas restantes, cargas, contribuciones y derechos enajenados. El estado, producto de las fincas, fábricas y establecimientos de la Hacienda, aprobación de gastos y ejecución de obras. La circulación y vigilancia del cumplimiento de la normativa hacendística (leyes, reales decretos, órdenes, nstrucciones, etc).
-Visitas y auditorías de oficinas, fábricas y establecimientos hacendísticos para evitar fraudes y abusos.
-El fomento en general de la Real Hacienda solicitando informes a cuantas autoridades considera conveniente.
-Gestión, control y administración del personal y empleados de su ámbito hacendístico (central y territorial).
-Petición de fianzas y presentación de cuentas.
-Control administrativo del colectivo (ceses, jubilaciones, ascensos, salarios, méritos, traslados, honras, multas y faltas, etc).
-Propuestas a la Secretaría de los responsables de jefaturas de administración provincial así como posible rectificación de las propuestas de oficiales y subalternos por los intendentes.
Dividida en 1778 en cuatro Direcciones Generales, posteriormente se reducirá a tres: la Dirección General de Aduanas, la Dirección General de Rentas Unidas y la Dirección General de Arbitrios Consignados a la Caja Nacional de Amortización. Al frente de cada una había un Director específico, aunque cabría la posibilidad de celebrar Juntas para el despacho de asuntos comunes.
Mantenía una estrechísima relación con la Contaduría General de Valores, autoridad máxima en la contabilidad, fiscalización e intervención de la administración y recaudación de todas las ramas hacendísticas que estaban a cargo de la Dirección General de Rentas. Esta Contaduría centralizaba todas las cuentas de administración y recaudación de impuestos.
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