{"id":4525,"date":"2021-06-07T00:07:52","date_gmt":"2021-06-07T00:07:52","guid":{"rendered":"https:\/\/enorcerna.com\/wiki\/definition\/alcabala-2\/"},"modified":"2021-06-07T00:07:52","modified_gmt":"2021-06-07T00:07:52","slug":"alcabala-2","status":"publish","type":"post","link":"https:\/\/enorcerna.com\/wiki\/definition\/alcabala-2\/","title":{"rendered":"alcabala"},"content":{"rendered":"<div>\n<p><img decoding=\"async\" loading=\"lazy\" loading=\"lazy\" src=\"https:\/\/enorcerna.com\/wiki\/wp-content\/uploads\/2021\/06\/alcabala.jpg\" alt=\"Alcabala\" width=\"402\" height=\"252\" class=\"alignright size-full wp-image-65822\" align=\"right\"  \/>The notion of <strong>alcabala<\/strong> comes from Hispanic Arabic <em>alqab\u00e1la<\/em>.  The term refers to <strong>tax<\/strong> that, in the <strong>Antiquity<\/strong>, the sellers had to pay in a <strong>contract of sale<\/strong> and the two parts in one <strong>swap contract<\/strong>.<\/p>\n<p>The alcabala, therefore, was a <strong>tribute<\/strong> that taxed a commercial activity.  It was about a <strong>percentage<\/strong> of the sale price that the person had to pay to the treasury.<\/p>\n<p>At a general level, the alcabala was a <strong>assessment<\/strong> universally applicable.  However, it was common for exceptions to be granted, so that the application of the tax was not so strict in practice.<\/p>\n<p>On <strong>Castile<\/strong>, the collection of the alcabalas was imposed from the <strong>Courts of Burgos<\/strong> from <strong>1342<\/strong>.  The intention was to solve the campaign of <strong>Algeciras<\/strong>.  At first it was applied in <strong>Burgos<\/strong> and then spread to the rest of the <strong>localities<\/strong> from <strong>Leon and Castile<\/strong>.<\/p>\n<p>As it is an indirect tax, its form of <strong>collection<\/strong> it was changing.  The alcabalas were collected through collectors, by heading and by leasing to individuals.<\/p>\n<p>In its first implementations, the alcabala was local and administered by the <strong>councils<\/strong>, the neighborhood assemblies that were involved in the government of their localities.  The councils existed in the Iberian Peninsula during <strong>the High Middle Ages<\/strong>, in the kingdoms belonging to Christianity.  Already from <strong>Eleventh century<\/strong> the local alcabala can be evidenced, and it is estimated that it was created taking as an example some older example from Muslim Spain.<\/p>\n<p>Some experts on the subject believe that the alcabala could have arisen in the <strong>Roman empire<\/strong> and have remained in force in the <strong>Visigothic period<\/strong>.  With respect to its characteristics at a technical level, and based on the most solid evidence of its oldest use, this tax began by calculating 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.<\/p>\n<p>Currently the alcabala continues to exist.  On <strong>Peru<\/strong>, the alcabala tax is levied on real estate sale and purchase operations.  The buyer of the property is the one who must pay it, being the <strong>tax base<\/strong> the transfer value.<\/p>\n<p>The <strong>legislation<\/strong> Peru contemplates 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.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" loading=\"lazy\" src=\"https:\/\/enorcerna.com\/wiki\/wp-content\/uploads\/2021\/06\/alcabala-1.jpg\" alt=\"Alcabala\" width=\"300\" height=\"200\" class=\"aligncenter size-full wp-image-72645\"\/>According to the dictionary of the <strong>Royal Spanish Academy<\/strong> (<strong>RAE<\/strong>), on the other hand, in <strong>Venezuela<\/strong> and in <strong>Colombia<\/strong> It is known as alcabala <strong>police post<\/strong> that is located at the exit of a highway or a city.<\/p>\n<p>It is important to make a clarification regarding the terms <em>tax<\/em> Y <em>assessment<\/em>, so necessary when defining <em>alcabala<\/em>.  The former should not be confused with your <strong>homophone<\/strong> <em>Record<\/em>: Homophone words sound exactly the same way, even though their spelling and meaning are different.  Nor should we make the mistake - quite common, by the way - of labeling the word <em>assessment<\/em> on the penultimate syllable, since it is grave ending in <strong>N<\/strong>.<\/p>\n<p>Regarding its etymology, we can observe that this term derives from Hispanic Arabic <em>al-qabala<\/em>, which can be translated as \"the <strong>contract<\/strong>, the tax that was arranged with the treasury.  In turn, this arose in Arabic <em>speak it<\/em>, which is a \"fishing net.\"  Other words that share the origin are the following:<\/p>\n<p><strong>* gabela<\/strong>: a tax that must be paid to the State;<\/p>\n<p><strong>* alcabalero<\/strong>: the person who must collect the alcabalas, that is to say that his job consists in the activity of collecting the tribute;<\/p>\n<p><strong>* alcabalatorio<\/strong>: the book in which the rules about the collection and distribution of the alcabalas are recorded.<\/p>\n<\/p><\/div>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-center kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;center&quot;,&quot;id&quot;:&quot;4525&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;4&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;alcabala&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>The notion of alcabala comes from Hispanic Arabic alqab\u00e1la. The term refers&hellip;<\/p>\n","protected":false},"author":1,"featured_media":4526,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-4525","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-definition"],"_links":{"self":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/posts\/4525","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/comments?post=4525"}],"version-history":[{"count":0,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/posts\/4525\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/media\/4526"}],"wp:attachment":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/media?parent=4525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/categories?post=4525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/tags?post=4525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}