La fiscalidad sobre la compraventa y la circulación de mercancías en Barcelona: Aproximación a partir de un fragmento inédito de las cuentas de la Lleuda de Mediona (1334)

This article includes the edition of the earliest extant accounts (1334) of the so-called Lleuda de Mediona, the main tax on the trade and transit of merchandise in the city of Barcelona in pre-modern times. On the basis of a fragment of this record, this article examines the nature of this fiscal measure, advances who were responsible for its collection, and how it worked. Regarding this last issue, this study focuses on its administrative organization, the effective means of collecting the tax, the fiscal territory in which it was applied, and the negotiating strategies with the fiscal subjects. Ultimately, the study provides researchers with a valuable source that sheds light on the commercial dynamics of a Mediterranean city at the beginning of the fourteenth century. For this purpose, this work offers a first look at the phenomenon of trade by specifically examining the volume and the nature of the goods listed in the ledger.