"No es menos servicio el diferir que el ejecutar". El programa fiscal de Felipe IV para el Perú y la gestión del virrey Chinchón (1629-1641)

Abstract

One of the key aspects to understanding the dynamics of power of the American colonial system is how the local authorities managed to put into practice the royal decrees sent by the King. This article analyzes the viceroyship of the Count of Chinchón, looking to show that his administration of the intense taxation policy elaborated in Madrid to be carried out in Peru determined the alternatives of the entire fi scal process. In fact, it not only affected the rhythm with which the royal decrees were put into practice but, also the selection of the fi scal mechanisms that were effectively used, the institutional dynamics and the conditions under which the vice royal elite accepted this process. In this way, the king’s representative became the principal agent of the negotiation and obligated the central power to tolerate the delay of the enforcement of fi scal measures for almost a decade, compromising before the interest of the local elite.