Abstract

The financial arrangement of the Catholic Church in Spain is the fruit of a long historical development. The Constitution of 1837 presents a radical change as the state assumes the obligation of financial support of the Catholic Church. This article studies the system of State financial support of the Church in its origins: not only the constitutional text of 1837 but the dispositions that have developed it since 1845. Although alienation is studied as the principle cause of the birth of this system, a detailed analysis of the different stages is also made. The investigation centres on the actual constitutional text, and the principle laws, such as the other norms of lesser rank which were promulgated to put the Constitution into effect. This legislation reflects the tensions in the relationship between Church & State throughout this period which was of particular significance in the history of Spain. In this way the complexity of the new system is exposed. It is possible to conclude that it was considered by various progressive Governments to be of national interest, given that the support of worship and the clergy is seen as a public service. This eventually leads to the establishment of the religious tax.

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