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| 背面描述 | Plain paper in dark blue, largely unadorned. The upper portion carries the serial number and series designation in letterpress type. At centre, a simplified stippled vignette in the form of a domed arch with spiked projections frames the denomination '25 Cts' in bold lettering, giving the reverse a deliberately austere character consistent with wartime emergency production. |
| 背面铭文 | No Serie A. 25 Cts (Translation: No. Series A. 25 Centimos) |
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Simat de Valldigna is a small municipality in Valencia's Safor comarca, and like hundreds of Spanish towns during the Civil War it was forced to print its own fractional currency after the Republican government's decree of late 1936 effectively legalized local emergency emissions. The Consejo Municipal — the revolutionary council that had replaced the old ayuntamiento — commissioned F. Aparisi in nearby Tabernes de la Valldigna to produce these notes, a practical choice given that sourcing print work from Valencia city was increasingly difficult.
The Turró and Garí catalogues list only the single variety under this denomination, suggesting the emission was limited in scope and likely short-lived before Nationalist forces consolidated control of the region in 1939.