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| 背面描述 | Printed entirely in green on plain white paper, the reverse bears a stippled dome-shaped vignette at centre with the denomination numeral '50 Cts' set within an oval reserve. A serial number and series letter appear in the upper portion, with no further ornamental devices. |
| 背面铭文 | Nº [serial number] Serie A. 50 Cts (Translation: No. [serial number] Series A. 50 Centimos) |
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Simat de Valldigna is a small municipality in Valencia's Safor comarca, and like hundreds of other Spanish towns during the Civil War, its municipal council issued fractional paper currency to address the acute shortage of small coin that paralyzed everyday commerce by mid-1937. The Republican government's inability to maintain adequate coin supply pushed this responsibility onto local bodies with no printing infrastructure, which is exactly why the survival rate for these notes is so poor — many were produced on whatever paper was available and handled hard before the war ended.
The Turró and Gari Mon references confirm this as a catalogued emission rather than a provisional curiosity, but Simat's issues remain among the scarcer Valencian municipal pieces.