Hi James, it's a local tax stamp issued during the civil war (1936-1939) in the Catalan town of Cassā de la Selva. Nearly every town in Catalonia issued its own war tax stamps, to rise money for air-raid shelters or to take care of refugees. Not listed in Edifil, but in specific war or local stamps catalogs. To me, it looks ok. Not so rare/expenssive to forger.
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