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 ?
Por estas razones, la intencion no era demandar estos tipos de recursos extraordinarios, sino introducir un Reglamento de comercio libre para acabar con el monopolio y obtener mayores caudales que hipoteticamente iban a originarse por el incremento del flujo de mercancias que pagarian alcabala y debilitarian el control que ejercian las universidades de mercaderes sobre el mercado.
(5) La alcabala fue un impuesto que gravaba el comercio interior con un tipo fijo, generalmente del 10%.
De hecho, el documento de 1720 precisa que, en realidad, hace casi veintinueve anos (desde 1691) que los administradores del Real Derecho de Alcabala obtuvieron un decreto del Virrey para fiscalizar las escrituras de ventas de los escribanos del Virreinato.