Management and accounts of the disentailment process in Seville Cathedral (19th century): the sale of estates

Ecclesiastical disentailment has traditionally been associated with seizing real estate owned by "dead hands" for immediate sale. The administrative and accounting documentation of the Cathedral Chapter of Seville shows how it was forced to dispose of numerous properties in two phases during the 19th century. This was not carried out through confiscation but through orderly sales organised by the ecclesiastical institution itself, which is not mentioned in the historical-economic literature. This study analyses these alienations, their causes, procedures and consequences, as well as the financial problems the Cathedral Chapter of Seville faced, the application for numerous loans and the sale of real estate. The sales process, in our opinion, was serious, transparent and professional.