The alcabala was a Spanish tax on sales and transfers of goods and property.
Originating in medieval Castile, the alcabala became one of the Spanish monarchy’s most important indirect taxes. It was generally calculated as a percentage of a transaction’s value, although rates and collection practices changed over time. Municipalities, tax farmers, and royal officials could all play roles in its administration.
The levy applied to many commercial exchanges, including sales of land, livestock, and merchandise. Because it could be charged repeatedly as goods changed hands, merchants often regarded it as an obstacle to trade. Its revenue helped finance the Crown, including military campaigns and administration across Spain and its overseas empire.
The alcabala should not be confused with the diezmo, or tithe, which was a religious levy commonly associated with a tenth of production. Nor was it the same as customs duty, which was collected at borders or ports.