The tax was initially intended in 1590 as a temporary measure to replace the Spanish Armada, which had been lost in attacking England.
It was originally levied on the cuatro especies of wine, meat, olive oil and vinegar.
In 1626, Philip IV and his Cortes doubled the tax to the level of 4 million ducats by also levying it on salt, paper and ship anchorage in lieu of proposed taxes on offices, grants and property; in the Cortes of 1632, the tax raised an additional 2.5 million ducats a year because it was levied on chocolate, sugar, fish, tobacco and other commodities.
[3] The complex system was later simplified by adding so-called cientos (hundredths) as a surcharge on another sales tax, the alcabala.
The tax burden was a factor in the impoverishment of the Castilian populace in the 17th century because it increased the prices of the most basic goods.