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| 背面描述 | The municipal coat of arms of Gandesa is centred within a decorative border frame. The denomination and issuer name are inscribed around the arms, accompanied by the civic motto of the municipality. |
| 背面铭文 | 25 CENTIMS CONSELL MUNICIPAL DE GANDESA - MOLT LLEIAL, HEROICA I INMORTAL (Translation: 25 Centimos Municipal Council of Gandesa - Very loyal, heroic and immortal) |
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Gandesa is a small town in the Terra Alta comarca of Tarragona, and like hundreds of Catalan and Spanish Republican municipalities, it issued its own emergency paper money during the Civil War after the hoarding of metal coinage created a severe change shortage. The Consell Municipal series from 1937 falls within the peak year of this phenomenon — the Generalitat de Catalunya had authorized local bodies to issue fractional currency, producing an enormous and chaotic variety of notes across the region.
Turró catalogued over 1,600 distinct municipal issues from this period. Gandesa's position in the Terra Alta placed it close to what would become, in 1938, the front line of the Battle of the Ebro.