TAXATION DURING THE

SPANISH PERIOD
 Taxation in the Spanish period was compulsory.

• As recognition of Spain’s sovereignty over the colonies.

• To defray the expenses of pacification and governance, thereafter.

The taxes during the Spanish period in the Philippines.

Tributo (8 Reals)
(1) 18 to 50 years old males

(2) carpenters, backlayers, blacksmiths, tailors and shoemakers

(3) Town workers such as in road construction and those who

is in public in nature.
The taxes during the Spanish period in the Philippines.

Sanctorum (3 Reals)
- required for the cost of Christianization

- construction of churches

- materials purchased for the religious celebration.

The taxes during the Spanish period in the Philippines.

Donativo (half Real)

- military campaign of the government against Muslims.

- Spanish Fort in Zamboanga.

The taxes during the Spanish period in the Philippines.

Caja de comunidad (1 Real)

- expenses of the town

- constructions of roads, repairs of bridges or improvement

of public buildings.
The taxes during the Spanish period in the Philippines.

Servicio personal ( polo y servicios )

-all able-bodied males, 16-60 years old were required to work as
polistas.

-gobernadorcillo, Cabeza de barangay and other members of

principalia were exempted from forced labor