In 1699 Pope Innocent I granted to Spanish crown a ecclesiastical subsidy for a million ducats of silver, which had collected 10% of all ecclesiastical revenues of the dioceses of America. Firstly, the orders came to the archbishopric of Mexico and from there forwarded to the suffragan dioceses, then establishing a correspondence between the Archbishop and bishops. This paper presents a letter of 1706, Fray Diego Morcillo, newly appointed bishop of Nicaragua, accompanied by a relationship of ecclesiastical subsidy amount was regulated in the same diocese, 1704. Morcillo Bishop’s letter is  addressed  to  the Archbishop  of  Mexico,  giving  an  account  of  the  state  kept  the  collection  in Nicaragua  and  Costa  Rica,  plus  some  other  problems  of  government  of  the  prelate.  The  ratio  of the income was produced by the collector general of the bishopric, Pablo de la Madriz Paniagua, Sagrario’s oldest priest of the Cathedral of León and curator of the Holy Crusade.

Ecclesiastical  Subsidy; diocese  of  Nicaragua  and  Costa  Rica; Bishop  Morcillo; Ecclesiastical Revenues