I do not think they are listed. In the Spanish catalogue I have, the not-overprinted Spanish stamps are listed under the chapter Benifencia / Pro-Huerfanos de Correos y de Telegrafos, so they are some sort of charity labels for the orphans of mail and telegraph employees. They are from 1938 and part of a set of 6, at least the Spanish issue. I assume it is the same for the Ifni overprints.
actually, they were issued by some sort of pensionfund, and they were doing so long before the civil war started. The profits went to orphanages set up for the children of telegraph and mail employees who had died.
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