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Alcabala
The alcabala or alcavala ((:alkaˈβala)) was a sales tax of up to fourteen percent,〔Joaquín Escriche, ''Diccionario razonado de legislacion y jurisprudencia'', Volume 1, Third Edition, Viuda e hijos de A. Calleja, 1847. Entry "Alcabala", pp. 143–149. (Available online ) at Google Books.〕〔(Alcabala ), totocultura.com. Retrieved 2010-03-01.〕 the most important royal tax imposed by Spain under the ''Antiguo Régimen''.〔J. O. Lindsay, ''New Cambridge Modern History: The Old Regime, 1713–1763'', Volume 7 of The New Cambridge Modern History, Cambridge University Press, 1957, reprinted as ISBN 0-521-04545-2. (Available online ) at Google Books.〕〔"Alcabala" in John Michael Francis, ''Iberia and the Americas: culture, politics, and history : a multidisciplinary encyclopedia, Volume 1'', ABC-CLIO Transatlantic relations series, 2006, ISBN 1-85109-421-0, p. 57-58. (Available online ) at Google Books.〕〔Joseph Pérez, ''Isabel y Fernando: los Reyes Católicos'', Second Edition, Editorial NEREA, 1997, ISBN 84-89569-12-6. p. 83. (Available online ) at Google Books.〕 It applied in Spain and the Spanish dominions.〔 The Duke of Alba imposed a five percent alcabala in the Netherlands, where it played an important role in the Dutch Revolt.〔"ALVA, or Alba, FERNANDO ALVAREZ DE TOLEDO, Duke Of", ''Encyclopædia Britannica'', Eleventh Edition, 1911.〕 Unlike most taxes in Spain at the time, no social classes were entirely exempt (for example, nobles and clergy had to pay the tax), although from 1491 clergy were exempt on trade that was "not for gain."〔John Edwards, Christian Córdoba: The city and its region in the late Middle Ages'', Cambridge University Press, 1981. p. 69. Available online at http://libro.uca.edu. (TOC ), (relevant portion ). Retrieved 2010-03-02.〕 Certain towns were also, at times, given exemptions.〔
==Etymology==
According to the ''DRAE'' (22nd edition, 2001), the word derives from the Arabic ''alqabála''.〔(alcabala ), DRAE online. Retrieved 2010-03-02.〕 Editions of the ''DRAE'' from 1956–1991 state that that Arabic word means a "contract" or "tax".〔Older editions of the ''DRAE'' are searchable online through http://rae.es, but there is no way to create permanent links to the results.〕 The 1726 edition agrees that the word comes from Arabic, and gives two possibilities, preferring the one that corresponds closely to the current view. They cite Padre Alcalá as saying it comes from ''cabála'' or ''cabéle'', to receive, collect or deliver. They offer an alternative from Sebastián de Covarrubias, ''gabál'', to limit or tax. In either case, these words would be preceded by the Arabic article ''Al''.〔 The Arabic term ''alqabala'' or ''al qabála'' is essentially the same word as ''Kabbalah''.〔Juli Peradejordi (''Sobre el Nombre y el Prólogo del Quijote'' ), citing Safran: ''La Cábala'', ed. Martínez Roca, Barcelona 1980.〕
The term is often used in the plural, ''las alcabalas'', also embracing some other related taxes.
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