Del diezmo al presupuesto: la financiación de la Universidad española (1800-1930)

The present study deals with the shift of the Spanish university funding system whose main source of income was, above all, the tithe shares, which eventually changed into the academic fees. The study of the evolution of the income and expenditure rates in the University of Salamanca allows us to define exactly the general view and trace the effect caused by the end of the Old Regime and the centralization process carried out by the public finances. Finally, we also suggest reducing the explanatory value of an inadequate distribution of the public expenditure on education, ascribed to an over investment on university education.