%0 Article %A González González, Raúl %D 2015 %T La exención fiscal, entre privilegio y conflicto: los excusados de la iglesia en Astorga, León y Oviedo (siglos XIII-XIV) %U https://dialnet.unirioja.es/servlet/oaiart?codigo=5314407 %X The aim of this paper is to offer an aproach to the study of the interaction of taxation and power in medieval urban societies through the analysis of a particular case of tax exemption: the one granted to the “excusados” of the Church. With that purpose we will consider the example of three episcopal cities from Northern Spain (Astorga, León and Oviedo) throughout 13th and 14th centuries. We will analyze the origins and foundation of the privileges that granted the nomination of “excusados”, the conflicts which were caused by such a tax exemption and the integration of the “excusados” of the Church in local society.