Okay kiddo, let's talk about alcabala. It is like when you go to the store with your mom or dad and you want to buy something like a toy or a book. Before you get to take it home, you have to pay something called tax. Well, alcabala is a kind of tax too but it's mostly for things that people buy or sell that are really expensive or valuable, like cars, houses, or jewelry.
So, whenever someone buys or sells something like this, they have to pay a part of the price to the government. It's like a way for the government to get some money from people who have a lot of money.
The good thing about alcabala is that it helps the government have more money to do things that are good for everyone, like building roads, hospitals, and schools. The not-so-good thing about alcabala is that sometimes it can make expensive things even more expensive. But overall, it's an important tax that helps our society function in many ways.