Negociating the payment of the alcabala. The avenencia contracts in Toledo at the beginning of the 16th century
Abstract
The avenencia is a contract signed to concentrate the payment of indirect taxes, as the alcabala, in just one operation. In this paper this kind of contracts will be analyzed during the period 1506-1508, a critical juncture for the taxation system. It will also be evaluated the extension of these means of payment among the citizens of Toledo, the causes of its implementation and the ways of negotiating the amount of the payment between tax-farmers and taxpayers.
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