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This article explores the royal income from leasing of Castile in the second half of the fifteenth century, from the standpoint of the business tax. The complex administrative process involving the hiring of income can not be understood solely as a mechanism of tax collection, but must be related to other fields of economic and political action related to fiscal and financial business. This paper mainly emphasizes on analyzing some of the mechanisms developed in the auctions of the income that allowed business people to become landlords of certain tributes.

Arrendar el dinero del rey. Fraude y estrategias financieras en el <i>Estrado de las Rentas</i> en la Castilla del siglo XV