Alcabala


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Alcabala

 

a sales tax that was in force in Spain from the 12th century until 1845 and in the Spanish colonies from the second half of the 16th century until the early 19th century.

From the 14th century on, the alcabala was a permanent state tax; originally in Spain it was 5 percent of the cost of the commodity, and by the 17th century it had reached 14 percent. In 1571 the duke of Alva introduced the alcabala in the Netherlands; this measure led in part to the general uprising of 1572. The alcabala was abolished in the Netherlands during the Dutch revolution of the 16th century.

References in periodicals archive ?
Even though he rejects provincial revenue sources such as the alcabala, he opposes state monopolies only in the sale of basic wage goods, among which tobacco is not included, and he supports its monopoly, or estanco.
C) ALCABALA see alcavala (an early Spanish property tax), DENTATED, ENDOCONE (Web2), LAPIDIAL, MERIDIEM (chain), NAMIBIAN, RESTATER, SUDOROUS
In this respect one could mention the experience of indigenous market women, known as gateras, who were exempted from the alcabala (sales) tax, or the yanaconas (a class of serfs uprooted from their communities), who increasingly swelled the number of indigenous inhabitants in Potosi at the expense of dwindling mita labour numbers.
According to Castilian law, not only should the alcabala be paid when bartering but it should be paid twice over: one for each of the goods that are bartered.
Finally, it is uncertain whether there is an obligation to pay the alcabala if the individuals decide to rescind the contract before carrying out the delivery.
In this kingdom of Castile, the second law before mentioned does not levy the alcabala on the barter pact but on the barter itself.
The same happens when a contract of sale is held up until the deed is written--it is not considered complete and finished and, consequently, the alcabala will be owed to the tax collector who [happens to be in office] when the deed is fulfilled.
As the rates increased--and they did so dramatically under Charles V--the alcabala had a depressing effect on industry and trade.
Productivity (not merely its growth rate) declines because of disastrous economic and social policies (third world countries provide many examples, but Spain under Ferdinand and Isabella with their Inquisition against Moors and Jews, plus their 10 percent alcabala turnover tax, also may qualify).
De esta manera, la silva Al pincel de Quevedo se escribio probablemente con motivo de uno de los pleitos de los pintores contra los arrendadores de alcabalas hacia 1625 (y por tanto un ano despues de la pintura que le dedico Pacheco para su Libro de descripcion de verdaderos retratos de ilustres y memorables varones).
Por tanto, tras este despliegue de obras teoricas y creativas se vislumbra un proposito comun: defender la naturaleza de arte liberal de la pintura y con ello amparar la posicion social de la figura del pintor, forzado a pagar alcabalas al vender sus cuadros y hostigado en cualquier tipo de encargo que recibia a acatar instrucciones de elaboracion minuciosas.
El 30 de octubre de 1692, desde San Lorenzo el Real, en la peninsula iberica, el rey Carlos II expidio una Cedula que ordenaba a todas las autoridades de la Nueva Espana y al resto de las colonias del Imperio, que se impusiera cobro en lo que se estuviere debiendo por causa de compras de villas, de lugares, de jurisdicciones, de tierras, de bosques, de alcabalas y de otras.