El Régimen Fiscal de los bienes de la Iglesia durante el siglo IV

Abstract

The patrimony of the Church, whose origins can be traced back to the Christian communities of the first three centuries, will not officially reckoned until Emperor Constantine s times. Emperor Constantius II would then consolidate it by applying fiscal exemptions. Despite the fact that Emperor Julian s rule (361-363) can in itself explain a degree of diminution, the truth is that the said patrimony was increased by the appropriation of pagan temples and the goods contained in them. In the fourth century the Theodosian Codex lists ecclesiastical properties and their fiscal treatment.