'alcabala' originates from Arabic, specifically the word 'al-qabāla', where 'al-' meant 'the' and 'qabāla' meant 'contract' or 'tax'.

'al-qabāla' transformed into the Spanish word 'alcabala', and eventually became the term used in historical contexts to refer to the tax.

Initially, it meant 'contract' or 'tax', but over time it evolved into its specific use as a sales tax in Spain.