La interpretación comercial de la fiscalidad trans-pacífica en la segunda mitad del siglo XVII: una aproximación a la política de los indultos desde la autoridad virreinal

From the second half of the 17th century, it was increasingly evident the distance between the royal legislation that revolved around the Carrera de Indias and the activity linked to the trade and navigation practised in it. This forced the Crown to use an instrument that lets it recover a certain position in terms of the benefit obtained by royal taxation: the pardon. This adaptation of taxation to the operation of the Carrera de Indias was not unknown by the Manila Galleon, a route for which it was also proposed as an agreement between both parties. Not only the king interceded in this process, but also neighbours and traders who, as mainly interested, had the necessary and indispensable participation of the viceregal authorities between the 1670s and 1680s in a new framework to reform the Carrera del Pacífico.