This article examines the marketing and distribution of foreign fabric, predominantly English, in the northern sub-plateau of Spain at the beginning of the 18th century using information from a fiscal source. The official tax record used in this study was a specific and special tax levied on cloth imported from countries with which Spain was at war. The details of this tax shed more light on a hotly debated topic with respect to transport and networks in modern Spain and make it possible to analyze and quantify the physical volume as well as the value and the destination of textiles.

On the basis of a new quantitative data set which is varied, accurate and representative, today it is possible to correct previous shortcomings in order to obtain a solid historical picture of the Atlantic trade passing through the port of Bilbao in the mid-sixteenth century. In this paper we aim to explore both the macroeconomic and microeconomic aspects of Spanish-French trade, analysing, on the one hand, the volume, composition and «balance of trade» and, on the other, the scope and nature of trading enterprises of merchants operating in Bilbao, measurable by the size of their business, the concentration of trade and the amount of business carried out by traders on their own account, in association with other merchants or on behalf of these. We also highlight, once again, the enormous value of judicial sources in the study of trade in the Modern Age.