Abstract
The study of the formation and the analysis of the content of the well-known New Code of Laws of the Indies, approved, sanctioned and promulgated by Carlos IV of Spain in 1792, but not wholly and generally published, permits new conclusions and a
renewed historiographical interpretation about its origin, development and the reasons behind the secrecy of it being in force, with the exception of twelve of its laws, ordered to be applied by the by governmental and judicial authorities of the Indies
between 1789 and 1804.

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