Once again it’s time to display one one of those mystery cinderella items that have been bugging me for ages. All I know with certainty is that the following item is from Spain, and very likely it is some sorts of fiscal revenue. The design looks very similar to some of Spanish postage stamps issued in late 1930s and early 1940s, so likely this is from the same era.

Spain. The inscription 'Timbre para tasas y exacciones parafiscales' means literally 'fees and parafiscal charges stamp'. The nominal value of 50 pesetas is pretty obvious, but what does the large overprinted red capital D mean? And what about the triangle shaped punch / perfin hole?

I have managed to track down several similar looking items from eBay and alike, but none of them seem to give any proper insights what this precisely is and when was it issued. Any help from identifying this more accurately would be highly appreciated by me.

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