The evaluation, for tax purposes, of the ecclesiastical assets and income of a kingdom was an internal affair of the Church (with a view to payment of the papal taxes), although, from a certain moment in time, that could also interest the secular rulers, that is, to the extent in which they were able to have a greater participation in the taxation of papal origin. In the period we are concerned with (1st half of the 15th century), according with the new -political and fiscal- situation created after the Council of Constance and the liquidation of the Great Schism, the Aragonese monarchy was able to impose subsidies on the clergy with relative frequency, which became the main form of transfer of ecclesiastical income in its favour. The clergy could be considered, more than ever, a tributary subject of the monarchy. In the 4th decade of the 15th century, as a further step in the process of securing royal taxation over ecclesiastical assets, and also in tune with the right of universal patronage that the monarchy aimed to exercise over all the churches of the kingdom, the entire clergy of the Crown of Aragon was summoned to reveal their sources of income so as to produce what were called "veros valores." This involved undertaking a revaluation of ecclesiastical benefices by means of the establishment of a "modern" rate replacing those which had been maintained with hardly any updating since the end of the 13th century. This process has a clear parallelism with the "averiguación de los veros valores" which was promoted in neighbouring Castile at almost the same time.

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