Here is another one from a seller on todocoleccion, I would avoid as a number of his listings are highly suspect.

He even provides a catalogue number 14hcc (habilitación color c). Interestingly, he describes it as 'surcharged in black instead of blue' and 'not catalogued.'

Wait a minute: an uncatalogued catalogue number 14hcc?
Remember thecover with the complete forged set this stamp is part of? The forger ofthat cover could not be bothered with tildes. And again, this has "AVION" and not "AVIÓN."
The alignment and length of the lines in the overprint is completely off.
The spacing in "VIVA ESPAÑA" is wrong, and the "P" is very strange.
But the big one this seller forgets to add as extremely rare is the real clincher.
There are other genuine overprints where the "18" in the date, erroneously, was substituted for by "13." But this one goes one step further.
This airmail stamp is mediaeval: "1396" instead of "1936."
The reason it has not been catalogued by Edifil is that it is a fake.
This rare unlisted grey overprint can be yours, not for the usual € 50, but for the bargain price of € 45.