Los primeros pasos de la alcabala castellana, de Alfonso X a Pedro I

Abstract

The taxation called alcabala, instituted for three years by Alfonso XI in 1342, had partially been inspired by previous attempts to implement it locally or regio­nally. This explains the tolerance of society as concerns this new indirect taxation that was the main fiscal resort of the castilian monarchy. After 1342, its collection was extended and became normal and usual. The fiscal taxation started growing from its original 3,33% and then 5%, to reach progressively 10% with regard to sales and purchases. The main previous taxes were: the alcabala -also called «old»- that included several old king custom dues and Andalusian municipal revenues, assizes established by Sancho IV, as well as the local taxes on sales in Andalusia and Murcia since 1333. During Pedro I s reign, the collection conditions for this tax on sales were already fixed, in their principles, but we will have to expect Enrique IInd's reign to see how the first legislation «schedules» on taxes appeared. This article is based on many diferent documents, mostly inedited or, at least, unknown till now.