Taxation during the Spanish Period

1. Taxation
Gec 105

2. Laying a tax (in the past known as tribute) through which the
government generates
income to defray its expenses is taxation. It is a way to raise
funds for government programs and
services that benefit us Filipino citizens.
Definition

3. Taxation was mandatory in all Spanish colonies during this
period, and the tribute was the most consistently complained-
about imposition. The tribute was collected from all Filipinos
except for incumbent gobernadorcillos and cabezas and their
families, government employees, soldiers with distinguished
service, descendants of native chieftains like Lakandula, choir
members, sacristanes, porters of the churches, and
government witnesses. The tribute was collected throughout
the archipelago from Legazpi's time until 1884.
Taxation Imposed By the Spanish Government
in the Philippines

4. There are two reasons Philippines were required to pay taxes:
(1) as recognition of Spain’s
sovereignty over the colony, and (2) to defray the expenses of
pacification and governance,
thereafter.
Taxes during Spanish period in the Philippines were the tribute,
sanctorum, donativo, caja de
communidad, and servicio personal (Boncan, 2016)
Taxation Imposed By the Spanish Government
in the Philippines

5. Taxes of the Spanish
Period
The "tributo" was a general tax imposed by Spain on Filipinos that
amounted to eight Reales. Males between the ages of 18 and 50
were required to pay the tributo, as well as workers such as
carpenters, bricklayers, blacksmiths, tailors, shoemakers, and those
involved in public works like road construction.
Sanctorum was a tax in amount of 3 Reales. These were required
for the cost of Christianization, including the construction of
churches and the purchase of materials for religious
celebrations.
1.
2.

6. Taxes of the Spanish Period
Caja de comunidad was a tax collected in the amount of 1 Real
for the incurred expenses of the town in the construction of
roads, repair of bridges, or the improvement of public
buildings.
Donativo was a tax in the amount of half Real for the military
campaign of the government afainst the Muslims. In later
years, however, the amount collected from donativo was
almost exclusively used for the Spanish fort in Zamboanga.
3.
4.

7. 5. During the Spanish period in the Philippines, "Servicio personal" or
"polo y servicios" was a form of forced labor. All able-bodied
individuals between the ages of 16 and 60 were required to work in
the construction of bridges, churches, and galleon ships. They were
called "polista," and earlier, they were required to work for 40 days.
However, this was lowered to 15 days in 1884 due to tax reforms.
Some polistas were forced to fight against Muslims, and others
were brought on Spanish expeditions. A polista could only be freed
from forced labor by paying a "falla," or fine, but few could afford
to pay it. Only gobernadorcillos, cabezas de barangay, and
members of the principalia were exempt from forced labor and the
falla.

8. A more sophisticated method of abuse took advantage of the
proviso that the tribute could
be paid in cash or in kind while depriving the people the right to
choose the form of payment. In
addition to the tribute is the forced labor that was a character
of Spanish colonial taxation in the
Philippines. (Constantino.1974)