Alcabala
The alcabala was a royal tax of the Royaume of Castille created in XIVe century.
Conceded with Alphonse XI of Castille in 1342 to carry out the war, quickly generalized, the alcabala was a sales tax accounting for approximately 10% of their amount. Taken with the profit of the royal treasure, it did not touch the members of the clergy like certain cities, exempted this tax.
The royalty delegated the collection of the alcabalas initially to noble, as of the medium of XVe century, then with the municipalities, through the practice of the encabezamiento (amount fixes), with load for these last to distribute the tax between the taxpayers. For historians like María Asenjo González, this innovation in the Fiscal policy takes part of a strategy of the Couronne of Castille aiming at associating broader sectors of the urban elites with the management of the taxation of the kingdom.
Between 1743 and 1750, the marquis of Ensenada tried to remove the alcabala with the profit of an income tax based on the value of the grounds. The cadastration necessary remained however limited to the Catalogne.
| Random links: | Adhesive tape (play) | Ciempiés | Samarkand (province) | Mario Party 6 | Benito Cereno | Bandogyi | Ioannis_Gklavakis |