Real Situado y gestión patrimonial del recurso fiscal. Remesas para la defensa del puerto de Buenos Aires en el siglo XVII

The historiography of Buenos Aires in the seventeenth century has shown that the remission of fiscal resources from Potosi to fund the garrison of Buenos Aires for its defense, was sustained largely by local and interregional credit of commercial and corporate actors. This article provides qualitative references from notarial protocols, through which it is possible not only to know in detail those lending practices that enabled the transfers and application of the Potosi silver sent to Buenos Aires, but also shows that such commercial and corporate practices implied the concurrence of multiple agents for the building at the local level of the Hispanic Monarchy.Central issue in the studies on the taxation of Latin America in the Old Regime, the Real Situado is recognized as a mechanism that overflowed the horizons of its main purpose : the defense of vulnerable margins of the empire in America. This triggered a number of questions, including : whether the transfer of fiscal resources boosted local economies ; if Real Situado could effectively operate as a mechanism to support local defense of the empire ; what was the role of merchants and corporations in the transfer ; and what tells us the management of fiscal resources about the dilution of power.Based on qualitative sources to underpin a future quantitative work, this work says that the practices that enable the transfer of fiscal resources from Potosi to Buenos Aires implied the diffusion of power, an inherent issue of the polycentric monarchy