This article reviews the historiography about the intendancy system in America, one of the main Bourbon reforms implemented by the Spanish monarchy after the Seven Years' War. The analysis is divided in two moments. The first was centered on the study of the intendancies, mainly due to the publication of the book "Intendencias en Indias" by Luis Navarro Garcia in 1959. The second, in progress, shows the change of perspective in the field, which now revolves around the analysis of the sub-delegations and the sub-delegates as the basis of the intendancy system. The shift from one historiographical moment to another is demonstrated by comparing approaches and topic changes, its main researchers, and their key conclusions.