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En este articulo se analiza el impacto de la aplicacion de un nuevo metodo de recaudo de las alcabalas en Sogamoso entre 1805 y 1818, en el contexto de las reformas politico-administrativas emprendidas por los Borbones en el Nuevo Reino de Granada a partir de la mitad del siglo XVIII. Se abordan diferentes niveles de tension entre funcionarios, grupos sociales y elites locales emergentes, para demostrar que la aplicacion tardia de las reformas borbonicas en Sogamoso, fueron recibidas localmente con el mismo descontento que causaron en todo el territorio americano. Palabras Clave : alcabalas, Reformas borbonicas, impuestos, Sogamoso. ¨Alcabalas¨ of Sogamoso:  Tensions as a Result of the Implementation of a New Method of Collection  in a Town of the New Kingdom of Granada, 1805-1818 Abstract Through this paper is analyzed the  impact of the application of a new method for collection of the alcabalas in Sogamoso between 1805 and 1818, in the context of political and administrative reforms undertaken by the Bourbons in the New Kingdom of Granada from half of the eighteenth century. It addresses different levels of tension between officials, social groups and emerging local elites, to show that the late implementation of the Bourbon reforms in Sogamoso, were received locally with the same discontent that caused throughout the Americas. Keywords : alcabalas, Bourbon reforms, taxes, Sogamoso.

Alcabalas de Sogamoso: Tensiones ante la aplicación de un nuevo método de recaudo en un pueblo del Nuevo Reino de Granada, 1805-1818