Coat of Arms overprinted and surcharged (Spain- Revenue Stamps 1932)

01 January (Spain- Revenue Stamps ) within release Timbres para Efectos de Comercio goes into circulation Stamp Coat of Arms overprinted and surcharged face value 20 Spanish céntimo

Stamp Coat of Arms overprinted and surcharged in catalogues
Colnect codes:	Col: ES EC1932-127

Stamp is square format.

1932. 20c.s.20c 13th / 12th Class. Stamps from 1926/31 with typographic overprint in red "Spanish Republic - CLASS ª - Ptas." and shield with Mural Crown in box with ornaments. It fulfills its mission for the rate change of 1932. Blue numbering on the reverse. Alemany Catalog (STAMP FOR COMMERCE EFFECTS # 1932-127)

Also in the issue Timbres para Efectos de Comercio:

• Stamp - Coat of Arms overprinted and surcharged face value 20;
• Stamp - Para Efectos De Comercio face value 15;
• Stamp - Para Efectos De Comercio face value 15;
• Stamp - Para Efectos De Comercio face value 20;
• Stamp - Para Efectos De Comercio face value 60;