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At the beginning of the 18th century merchantsâ handbooks were the main manifestation of the existence of an institutionalised economic culture in Spain. This chapter systematically reconstructs the genealogy of this type of books during the period from 1699 to 1759 and shows that Spain made a frequently forgotten but not insignificant contribution to this international print culture movement. The chapter also analyses the main merchantsâ handbooks of the day (Corachán, Bordázar, etc.) as well as reviewing the legacy handed down to the eighteenth century by sixteenth and seventeenth century Spanish commercial arithmetic -especially that rooted in Castile and Aragon- and studies the different formats taken by these handbooks (accounting books, treatises on metal assaying, etc.). In general terms it can be said that the Spanish merchantsâ handbooks published during these six decades were collections of rudimentary and stale knowledge about mathematics and economics. However, outside the intellectual history context, they had considerable social and cultural significance and proliferated because in a Monarchy like Spain there was no clear alternative to them that was capable of fulfilling several cultural, social and professional functions.