Girona, Subsidio al combatiente 5c, complete set Allepuz 2-2H, MNG

An interesting complete set of local fundraising and compulsory tax stamps issued in Girona shortly after the city came under the control of the Nationalist administration in early 1939. This specialized series was created to raise funds for the soldier's subsidy program (Subsidio al Combatiente), serving as a significant historical document of the transitional postal and fiscal reorganization in Catalonia.

• Item Type: Nationalist Local Issues / Welfare and Compulsory Tax Stamps.

• Locality: Girona.

• Face Value: 5 centimos.

• Set Composition: Complete Set.

• Catalog Reference: Allepuz No. 2-2h.

• State of Conservation: Mint No Gum.

Historical and Philatelic Context: Following the advance of the Nationalist forces into Catalonia in early 1939, local authorities quickly established the mandatory fiscal measures and social welfare programs active throughout the rest of the Nationalist territory. Among these regulations was the enforcement of the Subsidio al Combatiente, a state fund designed to provide financial aid to the families of frontline soldiers. To collect this compulsory tax on local mail and official administrative documentation, provisional emergency sets were issued at the municipal level. These local variants are highly regarded by specialized collectors of Spanish Civil War philately due to their narrow window of usage and historical relevance during the final phase of the conflict.