What is alcabala?

What Does alcabala Mean

The notion of alcabala comes from the Hispanic Arabic alqabála . The term refers to the tax that, in ancient times , sellers had to pay in a sales contract and the two parties in a swap contract .

The alcabala, therefore, was a tribute levied on a commercial activity. It was a percentage of the sale price that the person had to pay to the treasury.
At a general level, the alcabala was a tax of universal application. However, it was common for exceptions to be granted, so the application of the tax was not so strict in practice.

In Castilla , the collection of the alcabalas was imposed from the Cortes of Burgos in 1342 . The intention was to solve the Algeciras campaign . At first it was applied in Burgos and later it was extended to the rest of the towns of León and Castilla .
Being an indirect tax, its form of collection was changing. The alcabalas were collected through collectors, by heading and by leasing to individuals.
In its first implementations, the alcabala was local and administered by the councils , the neighborhood assemblies that were involved in the government of their localities. The councils existed in the Iberian Peninsula during the High Middle Ages , in the kingdoms belonging to Christianity. Already since the 11th century the local alcabala can be evidenced, and it is estimated that it was created taking as an example some older example of Muslim Spain.
Some experts on the subject believe that the alcabala could have arisen in the Roman Empire and have remained in force in the Visigothic period . With respect to its characteristics at a technical level, and based on the most solid evidence of its oldest use, this tax began by being calculated on the basis of "alienated things" for 5 percent of their value; later on, the percentage doubled, although mainly in theory, since in practice it used to be lower.
Currently the alcabala continues to exist. In Peru , the alcabala tax is levied on real estate purchase and sale operations. The buyer of the property is the one who must pay it, the transfer value being the taxable base .
The legislation Peruvian provides several exceptions. The first sale of the property made by a construction company and transfers due to death do not pay the alcabala, to mention two cases.

According to the dictionary of the Royal Spanish Academy ( RAE ), on the other hand, in Venezuela and Colombia the police post that is located at the exit of a highway or a city is known as alcabala .
It is important to clarify the terms tax and encumbrance , which are so necessary when defining alcabala . The first should not be confused with your homophone record : homophone words sound exactly the same way even though their writing and meaning are different. Nor should we incur -quite common mistake, by the way to brand the word lien on the penultimate syllable, as it is serious terminated N .
Regarding its etymology, we can observe that this term derives from the Spanish Arabic al-qabala , which can be translated as "the contract , the tax that was agreed with the treasury." In turn, this arose in the Arabic habála , which is a "fishing net." Other words that share the origin are the following:
* gabela : a tax that must be paid to the State;
* alcabalero : the person who must collect the alcabalas, that is to say that his job consists in the activity of collecting the tribute;
* alcabalatorio : the book in which the rules about the collection and distribution of the alcabalas are recorded.

Go up