Diezmo

The diezmo was a compulsory ecclesiastical tithe collected in Spain and its empire from the Middle Ages until the reign of Isabella II in the mid-19th century.

The obligatory tithe was introduced to the Iberian peninsula in Aragón and Catalonia when they were frontier regions of the Carolingian Empire. It later spread to the rest of Spain in the course of the Reconquista and later to the Spanish colonies. It was a compulsory payment to the Catholic Church of one tenth of the fruits of agriculture or animal husbandry. There were two categories of tithes, one category for general products such as cereals, wine, oil, cattle, sheep, etc. and another category that included more specific assets such as poultry, vegetables, honey.

The taxes were paid to a "collector" and distributed among the parishes, abbots and bishops. To facilitate the process, neighbors could designate a dezmero who would physically transport the products from the households of the contributors.

In theory, at least, the diezmo was divided into three equal portions (tercios, "thirds"): one for the construction of churches, one to cover the costs of the clergy, and one to cover the needs of the abbeys, convents, and monasteries. In practice, the diezmo did not always retain its original purpose of subsidizing the Church. Feudal lords who were patrons of a monastery or church would gain the benefit of the tithe, or they might outright buy the right to the tithe from the Church, becoming, effectively, tax farmers.

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