Abstract
Philip V's advisers aware of the importance of trade during the war of the Spanish Succession, they managed to grant a pardon to the prohibition of commercializing with genres of warring nations. To enjoy pardons, traders had to pay a tax or duty on goods, mainly english, imported into their own ships, friends and neutrals. In Andalusian ports the so-called levy on illicit trade ranged from 7 to 10 %, and in the Canary Islands it was initially and fleetingly 15 %, to stabilize at 9%. In the Islands, before 9 %, Captain General Gon-zález Otazo implemented in 1704 and to his advantage two taxes that taxed traffic with England. The work analyses the innovative imposition in the first half of the eighteenth century, the most advantageous effect of which was the possibility of exporting malvasia wine to the North on the ships themselves that brought English clothing and supplies.
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