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| 正面描述 | Typeset letterpress composition in black ink on plain paper, with a geometric border framing the entire face. The issuer name is underlined and set at the top, with the denomination and certificate title arranged in descending order toward the centre. A mandatory circulation clause in Catalan occupies the lower portion, dated March 1937. |
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| 背面描述 | Plain unprinted paper stock bearing a single circular municipal dry stamp at centre, overlaid with a hand-applied manuscript signature. Handwritten collector notations appear in the upper right corner. |
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Els Omells de na Gaia is a tiny municipality in the Urgell comarca of Catalonia — during the Civil War its population numbered only a few hundred — yet like hundreds of similarly small Catalan and Republican-controlled towns, it issued its own emergency fractional currency in 1937 when coin shortages became acute. The Republican government's inability to maintain adequate coin supply forced local councils, ajuntaments, to fill the gap with paper or card issues, many of which circulated only within the issuing township.
Turró catalogues this as a single known denomination for the municipality, suggesting the issue was minimal in scope.