Alcabala

The alcabala or alcavala (Spanish pronunciation: [alkaˈβala]) was a sales tax of up to fourteen percent, the most important royal tax imposed by Spain under the Antiguo Régimen. 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. 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." Certain towns were also, at times, given exemptions.

According to the DRAE (22nd edition, 2001), the word derives from the Arabic alqabála. Editions of the DRAE from 1956–1991 state that that Arabic word means a "contract" or "tax". 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.

The term is often used in the plural, las alcabalas, also embracing some other related taxes.

The alcabala was the most important royal tax imposed by Spain under the Antiguo Régimen. The other tax of comparable importance was the diezmo, a tithe for the support of the Catholic Church, a substantial portion of which went to the Crown by virtue of agreements with the Holy See.

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