The political nature of taxation in Visigothic Spain

This paper is an attempt to analyse taxation from a wide‐ranging social perspective. Earlier studies of this topic have focused on institutional aspects of taxation and produced statistical information of great value. The historian who is trying to understand the social structures of the past should, however, examine the significance, nature and function of taxation in its wider historical context. In this sense, and in the specific case of post‐Roman, or Visigothic, Spain, a study of the social aspects of taxation reveals new meanings of the term ‘politics’, showing it to involve far more than a single inflexible concept independent of social factors. On the one hand, one should not equate taxation with fiscality, because the latter is one part (that concerning the fiscus or royal patrimony) of the wider whole comprised by the former: the capacity of the regnum to yield tribute, which is in turn related to revenue extracted by the aristocracy. It was the fiscal dimension of taxation that allowed the Visigothic kingdom to survive in Spain for two centuries. On the other hand, the centre, occupied by different sectors of the potentes, negotiated with other groups of these same potentes. These negotiations underlay military support for the centre, as well as provoking crises and mistrust when they were bypassed. Taxation was an integral part of such negotiations.