RESEARCH REVISION 31 · 12 OCTOBER 2026

Iberian accounts before the real and peseta

This pass traces Portugal’s dinheiro–soldo–libra accounting and the regional systems of medieval Iberia. Political realms, coin issues and denominations do not automatically become currencies. Each admitted identity has evidence of prices, debts, taxes or ledger use.

44dated account observations
9new account identities
2new ancestry relationships
68new claims

What changes in the tree

Portuguese dinheiro, soldo and libra remain scales in one profile, with a firm 1145 legal witness and qualified 1090–1091 regional evidence. Its existing succession to the real is retained. French reckoning adoption is contextual evidence; an uninterrupted Roman or Frankish parent chain is not established.

Castilian maravedí accounting has a firm documentary witness in 1182, with its association to the later billon account identity explicitly qualified. The later real de vellón is a scale within this profile, distinct from the silver real/peso system. A supported public-account replacement connects it to the 1864 escudo, then through the existing succession to the peseta.

Barcelona’s imported Carolingian account tradition supports a qualified regional ancestry link. The exact independent identity boundary and intervening local stages remain unresolved. Other regional roots are admitted from account evidence without inventing parents or using annexation as their termination date.

Download revision 31 · Realm audit and dispositions · Before-and-after depth · Bibliography

Realm-by-realm findings

The named realms are assessed individually. Shared regional accounting is not duplicated when a political title changes. Evidence dates are observed use, not currency birthdays.

Realm / scopeObserved account dateAccount identity and findingEvidence and remaining boundary
Portugal
Medieval principal account scales and real succession
1145; qualified regional evidence 1090–1091Portuguese dinheiro–soldo–libra accounting · Portuguese real

Earlier local legal accounting admitted without denomination-only nodes; inherited real succession retained; French reckoning adoption separated from currency ancestry.

Exact Leonese territorial branch and any deeper Roman continuity unresolved; gold morabitino account role needs separate contracts.

S990 · S989 · S988 · S930

Castile
1182, qualified association with later profileCastilian maravedí / real de vellón accounting · Spanish real / peso de a ocho

The 1182 maravedí witness is firm, but association with the later billon profile is qualified. Real de vellón is its later 34-maravedí scale, with supported 1864 public-account replacement by the escudo. The separate silver-real profile already has a 1473 account anchor; this pass verifies no earlier one.

S992 · S998 · S995 · S931

p488
León
894Astur-Leonese silver-solidus accounting

894 contract proves silver-solidus reckoning. Do not create another currency at the later political change fromAsturias toLeón.

S993

p52note68
Asturias
894 in the shared regional profile;796 remains contextAstur-Leonese silver-solidus accounting

Asturian-realm documents fromLeón establish the account profile;796 Liébana solidus/tremissis valuation is earlier contextual evidence, not proved identical silver reckoning.

S993 · S994

Todescap52;Núñezp359note14
Galicia
905Galician solidus accounting

905 and 962 contracts support a locally specified solidus. Metal/Frankish/Suevic derivation remains contested; geographical name alone supplies noRoman ancestry.

S993 · S994

Todescapp46–49;Núñezpp358–362
Catalonia / Barcelona
Dated 972 prices,1404 bank accounts,1835/1842 rents and 1878 peseta equivalence. Carolingian importation explicitly documented in original scholarship.
972Barcelona diner–sou–lliura accounting

One Barcelona-focused account profile with a qualified Carolingian regional parent; a 1878 peseta valuation is context, not proof of universal replacement.

Complete medieval local sequence, regional identity boundary, and general cessation/conversion instrument remain open; no de novo conclusion.

S999 · S1000 · S1001

Aragon
Kingdom of Aragon versus wider composite Crown
1263Aragonese Jaca account money

One Jaca account identity, not one currency covering every territory ruled by its king.

S1003 · S1006

Burns dated Egea/Jaca documents; Poy pp.241–242,283,290
Valencia
Local account system and documented extra-territorial use
1247 in scholarly account history;1288 directly dated contractValencian account money

Admit one identity; pound/sou/diner scales remain grouped. Palma 1288 use belongs here, not a new Mallorcan node.

S1003 · S1005

Burns chapter4; Mateu pp.129–130
Mallorca
Distinguish pre-local Valencian accounting from later separately valued Mallorcan treasury accounting
1310–1330 ledger series; specific 1318 debtMallorcan account money

Admit one later account identity, securely evidenced 1310–1330; political separation 1276 is not its demonstrated birthday.

S1004 · S1003 · S1005

Llompart pp.108–115; Burns chapter4; Mateu pp.142–143
al-Andalus
Broad medieval geographic and political designation
916, scoped to CórdobaCordoban dinar-dirham accounting

Account evidence found; not a single timeless realm currency.

916–c 996 anchors support the scoped Cordoban identity. Taifa, Almoravid and Almohad succession remains held.

S1007

Granada
Granadan regional accounting, including 1326 Algeciras
1326Granadan dirham–dinar / pesante reckoning

One supported account identity with several fixed denomination scales.

1326 is an observation, not a founding date. No separate dynasty, silver-dinar, nominal-gold-dinar or reform-scale node.

S1008 · S1010 · S1009

Andalusia under Castilian rule
Local post-conquest accounting rather than one political currency
1496 Granadan accounting survives conquestGranadan dirham–dinar / pesante reckoning · Castilian maravedí / real de vellón accounting

Record surviving Granadan usage within its profile and Castilian usage where evidenced; no generic Andalusian node.

Political conquest is not used as an account-unit ending or succession date.

S1008 · S1010 · S1009

Navarre
1198Navarrese denier–libra and real accounting

Navarre had distinct payment and contract reckoning, not merely a local mint using a shared foreign account. Direct anchors span royal receipts, fiscal assessments and contract laws. Add one profile; external ancestry and the final Spanish conversion remain held.

No claim that 1198 is inception. Earlier Navarre/Aragon separation and post 1828 account absorption need individual evidence. Lower Navarre afterpartition is not silently included.

S1012 · S1013 · S1014 · S1015 · S1017

Dated account evidence

These observations cover existing and newly admitted currency profiles. A legal date, a reconstructed document interval and a regional association retain their individual qualifications.

CurrencyDateFinding and evidence
Portuguese dinheiro–soldo–libra accounting1145Coimbra’s municipal ordinance sets goods prices in denarii and penalties in solidi, with the king’s consent. This is legal Portuguese dinheiro/soldo accounting before the libra’s later introduction as a larger multiple.
supported · · Coimbra Document1p.26; Perespp.25–26

S990 · S988

Portuguese dinheiro–soldo–libra accounting1253The price law values a load of wax at 90 Portuguese libras, an arroba at 7.5 libras, and an arrátel at 4 soldos 8 dinheiros. This directly attests the integrated account scales.
supported · · Lopes§3.2p.123 quoting Legesp.192; Mint1253entry

S989 · S991

Portuguese dinheiro–soldo–libra accounting1090–1091Portucalense land contracts state soldo debts settled in dinheiros, including money of King AlfonsoVI. These are earlier regional account witnesses.
qualified · · Printedp.24

S988

Castilian maravedí / real de vellón accounting1182January 1182 fuero of SantaMaría deCortes computes monetary penalties at five sueldos per maravedí. This is an account-unit witness, not a coin-issue date. Association with the later billon-maravedí/realdevellón identity remains qualified; this is not a proved continuous obligation chain. Association with the later continuous currency identity remains qualified.
supported_inference · · p488 and note11: GarcíaLópez1894doc3

S992

Castilian maravedí / real de vellón accounting1226A Toledo agreement uses a maravedí-account subdivision of five sueldos or 60 dineros when reciting an earlier 1164 agreement;1226 is the inspected document date. Association with the later billon-maravedí/realdevellón identity remains qualified; this is not a proved continuous obligation chain. Association with the later continuous currency identity remains qualified.
supported_inference · · p488 and note10: GonzálezPalencia, MozárabesIII,doc956

S992

Spanish escudo —1864 account unit1864The ministerial exposition explicitly replaces the current principal real with the escudo of 10 reales; enacted articles 1 and 6 establish escudo and public-account use.
supported · · Mayexpositionp1;Junelawarts1,6

S995 · S931

Spanish escudo —1864 account unit1865RoyalOrder 8 March 1865 requires escudo amounts in overseas public accounts and documents from 1 July 1865, regardless of delayed coin changes.
supported · · pp185–186, RoyalOrdertranscription

S997

Castilian maravedí / real de vellón accounting1700–1800Eighteenth-century Castilian accounts use realdevellón as 34 maravedís, distinguished from the separately valued silverpeso.
supported · Context only; not a depth anchor · · pp304,307

S998

Aragonese Jaca account money1247–1310The reported Valencian-sou exchange equivalents in Barcelona and Jaca money changed between 1247 and 1310. These were distinct local account systems, not fixed scales of one currency.
supported · Context only; not a depth anchor · · Introduction, monetary units and official exchange table discussion

S1003

Valencian account money1247–1310The reported Valencian-sou exchange equivalents in Barcelona and Jaca money changed between 1247 and 1310. These were distinct local account systems, not fixed scales of one currency.
supported · Context only; not a depth anchor · · Introduction, monetary units and official exchange table discussion

S1003

Valencian account money1276–1311Mallorcan diners gradually displaced Valencian diners under Jaime II. This is a documented coin succession; the inspected text supplies no conversion rule for outstanding accounts.
supported · Context only; not a depth anchor · · pp.142–143

S1005

Mallorcan account money1276–1311Mallorcan diners gradually displaced Valencian diners under Jaime II. This is a documented coin succession; the inspected text supplies no conversion rule for outstanding accounts.
supported · Context only; not a depth anchor · · pp.142–143

S1005

Castilian maravedí / real de vellón accounting1217Fernando III's treaty debt of 21000 maravedís was payable in specified amounts of billon; the 1218 renewal retained the obligation and payment alternatives. Association with the later continuous currency identity remains qualified.
supported_inference · · p494 notes43–44: González, AlfonsoIX,docs352,366

S992

Astur-Leonese silver-solidus accounting894León charter prices an enclosure and two houses at four silver solidi.
supported · · p52note68: ArchivoCatedralLeónI,18–19,doc9

S993

Astur-Leonese silver-solidus accounting946Sahagún land purchase is discharged with a horse and bridle valued at 50 solidi, demonstrating valuation apart from coins.
supported · · p52note69:SahagúnII,5–6,doc364

S993

Galician solidus accounting905A church sale specifies 25 Gallician solidi, discharged in cloth,silver and cattle.
supported · · p49note61:FlorianoCumbreño,DiplomáticaespañolaII334,doc182

S993

Galician solidus accounting962Sobrado charter records an estate price of eight solidi according to Galician usage.
supported · · p46note56:Loscertales,Sobrado91,doc57

S993

Barcelona diner–sou–lliura accounting972Barcelona cathedral sale charters record 10 denarii and 1 solidus 3 denarii respectively: actual transaction prices.
supported · · p229 Table1: Barca I103 and I104

S999

Barcelona diner–sou–lliura accounting991A Barcelona sale names denarios curribiles, documenting a local denomination convention without proving a new account identity.
supported · · pp226–228; Barca I213

S999

Barcelona diner–sou–lliura accounting1404The Taula ledger credits Arnau Esquerit 35 lliures for salary on 8 August; another entry values 10 florins cash as 5 lliures 10 sous. These are accounts distinct from settlement instruments.
supported · · p669, folioLXXIII, Arnau Esquerit; dated MCCCCIIII

S1000

Barcelona diner–sou–lliura accounting1404Joaneta’s dowry transfer on 7 July is entered as 600 lliures in linked debit and credit accounts.
supported · · p684, accounts Joaneta and Gabriel Burgès

S1000

Barcelona diner–sou–lliura accounting1835The 21 May deed imposes 1600 libras annual rent, payable in Spanish gold or silver coin: account denomination and settlement medium are distinguished.
supported · · Resultando1835 deed, second condition; lines18–26

S1001

Barcelona diner–sou–lliura accounting1842The 8 March deed specifies 210 libras catalanas annual rent.
supported · · Resultando1842 deed; lines54–56

S1001

Barcelona diner–sou–lliura accounting1878The 31 July confirmation preserves an annual 1 libra rent and gives its equivalent as 2 pesetas 67 céntimos. This is a specific contractual valuation, not a universal extinction date.
supported · · Resultando1876/1878 agreements and registry quotation; lines33–42

S1001

Aragonese Jaca account money1263An Egea notarial appointment imposed an annual payment of 20 Jaca sous.
supported · · Appendix, Egea 1 December 1263; ACA Cancelleria reg.12 fol.131v

S1003

Aragonese Jaca account money1272A Jaca granary clerk was assigned four Jaca denarii daily.
supported · · Appendix, Montpellier 5 November 1272; ACA Cancelleria reg.21 fol.71v

S1003

Aragonese Jaca account money1790A commercial manual separately describes Jaca, Valencian and Mallorcan pound reckoning. It gives conversions among Aragon, Valencia, Catalonia and Castilian vellón; Mallorcan and Catalan pounds are separately valued.
supported · · pp.241–242,283,290

S1006

Valencian account money1247The new Valencian money served Valencia and Mallorca; sou-and-pound reckoning is traced to Jaime I.
supported · · pp.129–130; account-system foundation, not merely coin date

S1005

Valencian account money1288A Palma will required repayment of 21 pounds of Valencian reials held under a commanda charter.
supported · · Chapter 4, Palma de Mallorca; Zalema son of Aaron b. Aarde, 6 July 1288

S1003

Valencian account money1707Valencian sou-and-pound accounting continued after Nueva Planta. Political annexation does not supply an account-unit ending.
supported · Context only; not a depth anchor · · p.130

S1005

Valencian account money1790A commercial manual separately describes Jaca, Valencian and Mallorcan pound reckoning. It gives conversions among Aragon, Valencia, Catalonia and Castilian vellón; Mallorcan and Catalan pounds are separately valued.
supported · · pp.241–242,283,290

S1006

Mallorcan account money1310–1330Royal treasury ledgers record receipts, expenditure and obligations in Mallorcan pounds, sous and diners. Payments denominated in Barcelona money receive Mallorcan equivalents or exchange rates.
supported · · pp.108–110,115; local accounting identity explicitly named on p.115

S1004

Mallorcan account money1318The annual account balance, 8,633 pounds 17 sous, was entered as debt owed to the royal treasurer.
supported · · p.112; AHRM RP3038, citing Sastre Moll 1986 II pp.269–270

S1004

Mallorcan account money1310–1330One account pound comprised twenty sous, each twelve diners; these are subdivisions within the profile.
supported · · p.109

S1004

Mallorcan account money1790A commercial manual separately describes Jaca, Valencian and Mallorcan pound reckoning. It gives conversions among Aragon, Valencia, Catalonia and Castilian vellón; Mallorcan and Catalan pounds are separately valued.
supported · · pp.241–242,283,290

S1006

Cordoban dinar-dirham accounting916Ibn Hayyan's famine account states Cordoban wheat prices in dinar-dirham duhl arbaʿin.
supported · · p118 section2.2 note19: Ibn Hayyan, MuqtabasV,71

S1007

Cordoban dinar-dirham accounting973A December 973 monthly pension is stated as 200 dinars of this reckoning.
supported · · p118 section2.2 note25: MuqtabisVI,p143,no161

S1007

Cordoban dinar-dirham accounting995–996Ibn al-Attar's formulary retains this accounting terminology in Cordoban notarial practice.
supported · · p119 section2.3 and note26; date385AH/c995–996

S1007

Granadan dirham–dinar / pesante reckoning1326An Algeciras act dated 7 January 1326 prices half a mill and orchard at 370 current Granadan silver dinars, payable in monthly instalments; a related lease requires six dinars monthly.
supported · · García Sanjuán pp14–15; corpus record001

S1008 · S1010

Granadan dirham–dinar / pesante reckoning1494–1497A debt register converts an older 60-pesante liability into 20 new pesantes, evidencing obligation continuity across the monetary reform.
supported · · p11 section3.2.2 note82: Ladero Quesada, De nuevo sobre los judíos,p302,no38

S1009

Granadan dirham–dinar / pesante reckoning1496Ferreira and Poqueira tax collections remained recorded in pesantes, dineros and foluces.
supported · · p12 note88: Rubio Prats, Rentas mudéjares,pp119,124

S1009

Navarrese denier–libra and real accounting1198A 31 December 1198 royal receipt acknowledges 70, 000 sanchete sueldos from the bishop of Pamplona and declares payment satisfied. This directly establishes a Navarrese monetary payment unit.
supported · · Appendix 1, p.207; original:Archivo Capitular de Pamplona, II Episcopi 56.

S1012

Navarrese denier–libra and real accounting1264Tudela’s monedaje charter assesses two morabetinos, expressly equivalent to 15 Navarrese sanchete sueldos per fiscal household; its collection enters subsequent treasury accounting.
supported · · pp.64–65, notes 27–28; García Arancón, TeobaldoII, doc.44.

S1013

Navarrese denier–libra and real accounting1330The surviving monedaje register documents a levy of eight sanchete sueldos per household.
supported · · p.109, note 6; AGN Comptos register 28; collection commenced 16 January 1330.

S1014

Navarrese denier–libra and real accounting1355The ordinance requires taxes, rents and sales in prescribed strong money and values existing carlines against it. Its Tours-model coinage prescription has unproved implementation.
supported · · pp.114–115, note 21; AMPbox 16, no.124 A; Cierbide/Ramos, doc.162.

S1014

Navarrese denier–libra and real accounting1356The 22 October 1356 order requires merchandise dealings in white carlines while accepting black carlines at 22 to 12. Fiscal ledgers also convert black into white accounting. These are evidenced conventions, not additional denomination nodes.
supported · · p.116, note 28:AGN Comptos register 81, f.27 v; p.115, note 23.

S1014

Navarrese denier–libra and real accounting1524The 30 March 1524 provision requires prices and sale contracts in Navarrese account denominations. The account libra equals 20 sueldos/240 dineros; Castilian silver is assigned a Navarrese valuation.
supported · · pp.76–77; AGN Monedas, pesas y medidas, leg.1, carp.5 bis.

S1015

Navarrese denier–libra and real accounting1737–1760Eighteenth-century accounting tables retain Navarrese libras, reales and their component denominations as a separate reckoning, with explicit Castilian equivalents.
supported · · pp.93–95, section 5.2; compilation sources explained p.89, note 29, and 1760 manual explicitly cited p.95.

S1015

Navarrese denier–libra and real accounting1795Reform proposals to suppress traditional account denominations failed; merchants objected in part because existing private loans were expressed in them.
supported · · pp.656–657, notes 53–56.

S1017

Navarrese denier–libra and real accounting1828The 1828 Cortes reconsidered the 1818 account reform because older reales sencillos persisted in contracts and public books; restoring that convention expressly protected pre-existing contracts.
supported · · pp.657–658, note 58, referring to commission reportAGN Moneda, pesos y medidas, leg.2, carp.56.

S1017

Navarrese denier–libra and real accounting1838–1840Spanish extraordinary war contributions imposed on Navarre in 1838 and 1840 were stated in reales de vellón. This establishes Spanish fiscal accounting alongside the local tradition, not a documented conversion of every local obligation.
supported · Context only; not a depth anchor · · p.417, notes 8–9; dispute and 1842 petitionp.418, note 10.

S1018

Connections reviewed

RelationshipDecisionEvidence
Portuguese dinheiro–soldo–libra accounting → Portuguese realretainRetain Portuguese libra-system→real account succession; dinheiro belongs within the former profile and need not become an intervening node.

S930

Castilian maravedí / real de vellón accounting → Spanish escudo —1864 account unitNew supported relationshipThe existing Castilian maravedí/realdevellón accounting profile, then expressed principally in reales, is replaced in public accounts by the escudo of 10 reales in 1864.

S995 · S931 · S998

Frankish denier–livre reckoning → Barcelona diner–sou–lliura accountingNew qualified relationshipRegional ancestry from imported Carolingian account units to Barcelona’s locally documented solidus/denarius accounting; the compressed intervening sequence and exact independent identity boundary remain unresolved. The date interval brackets the research horizon, not a documented founding date.

S999

Depth by evidence standard

Counts use the same inherited 154 endpoint codes. Strict paths exclude qualified and optional relationships. Qualified ancestry includes explicit inferences; optional mode also admits optional reference links. One successful path is sufficient, so these figures do not measure full historical completeness.

At or beforeStrict: revision 30 → 31Qualified ancestry: 30 → 31Including optional: 30 → 31
1900112 → 112148 → 148148 → 148
180075 → 76131 → 131131 → 131
170054 → 55111 → 111111 → 111
150035 → 3692 → 9292 → 92
110024 → 2438 → 4438 → 44
8000 → 038 → 3838 → 38
7000 → 010 → 1010 → 10
10 → 00 → 00 → 0
600 BCE0 → 00 → 00 → 0

Endpoints whose dated reach improved

Each date below is the conservative latest year of a witness range. The source belongs to the oldest account system on that path; it is not necessarily a local origin date for the modern endpoint.

EndpointStrict path before → afterIncluding optional before → afterStrict witness now
AOA1953 → 19531401 → 1091Angolan escudo
S659
BRL1692 → 16921401 → 1091Brazilian real (réis)
S928
CVE1914 → 19141401 → 1091Cape Verdean escudo
S652
MZN1914 → 19141401 → 1091Mozambican escudo
S652 · S541
STN1977 → 19771401 → 1091São Tomé dobra
S542
UYU1863 → 18631401 → 1091Uruguayan peso
S588
XAF1864 → 1477675 → 675Castilian maravedí / real de vellón accounting
S630

Held findings and next gaps

These findings were not turned into unsupported edges or firm earlier dates. Disconnected roots are research gaps unless a positive origin finding establishes otherwise.

Complete root inventory and dispositions · Bibliography with inspection limits

Completion boundary

Every requested realm has an explicit finding in this bounded source pass. The remaining tasks are local account transitions and termination records, not the creation of a currency for every kingdom. Earlier Roman, Suevic, Visigothic and Islamic ancestry is asserted only where a source establishes the required account relationship. The full revision 30 inputs and reports remain archived.