"Issued by the government of Spain and emitted by the Postal Mutualidad, this stamp was used as a tax exemption in
the particular correspondence of the personnel of a post office and was also sold to the public for very restricted use. In Spain, the civil war between the nationalists and republicans lasted from 1936 to 1939. Many provisional stamps were issued during this period because the Spanish government could not maintain the national postal system. There are a certain number of these stamps that were issued mostly for stamp collectors simply to generate revenue for the war effort."
From
http://www.maf1.com/tsandcc/TSCC-Vol14No3.pdf(I'm not sure I really understand all this!)
EDIT: To be clear, the above describes a series of stamps issued though references a specific stamp.